基于DEA-AHP法对新疆农机企业的质量成本评价
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摘要
质量成本管理是企业生产活动过程中极其重要的环节,对新疆农机企业的质量成本管理进行研究能促使企业合理地投入成本,提高质量竞争力。本文以规模以上新疆农机企业的质量成本管理为例,采用DEA-AHP法对企业的质量成本管理活动进行评价,发现投入/产出结构存在的问题和改进方向。结果表明:利用DEA-AHP法研究发现,在新疆农机企业的质量成本管理活动中,成本投入结构对质量产出影响较大。建立稳定的供应商供货渠道,选择合理的投入/产出结构是一种降低成本投入,提高质量竞争力的有效途径。
Quality cost management is an extremely important part for the production process of enterprises. Studying the quality cost management of Xinjiang's agricultural machinery enterprises can promote enterprises to invest cost reasonably and improve quality competitiveness.This paper took the scaled agricultural machinery enterprises of Xinjiang as an example,The DEA_AHP method were used to evaluate the quality cost management,found the problems of input/output structure,then offered directions of improvement. The result show that found the structure of cost input has a great influence on quality output though used the DEA_AHP method.To establish a stable supplier supply channel,choose a reasonable input/output structure is effective ways in reducing input cost,improving quality competitiveness for Xinjiang's agricultural machinery enterprises.
Quality cost management is an extremely important part for the production process of enterprises. Studying the quality cost management of Xinjiang's agricultural machinery enterprises can promote enterprises to invest cost reasonably and improve quality competitiveness.This paper took the scaled agricultural machinery enterprises of Xinjiang as an example,The DEA_AHP method were used to evaluate the quality cost management,found the problems of input/output structure,then offered directions of improvement. The result show that found the structure of cost input has a great influence on quality output though used the DEA_AHP method.To establish a stable supplier supply channel,choose a reasonable input/output structure is effective ways in reducing input cost,improving quality competitiveness for Xinjiang's agricultural machinery enterprises.
引文
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[11]尚珊珊,尤建新.质量成本各要素关系研究及模型建立[J].管理评论,2011,23(9):160-166.Shang S S,You J X.The research on the relationship between quality cost elements and their model establishment[J].Management Comments,2011,23(9):160-166.
[12]张磊,李明,朱晓欢.农机企业的精益化生产探讨[J].信息记录材料,2018,19(9):236-237.Zhang L,Li M,Zhu X H.Discussion on Lean Production in Agricultural Machinery Enterprises[J]Information Recording Materials,2018,19(9):236-237.
[13]蔡文伯,马瑜.基于DEA模型的新疆高等教育投入效率的纵向分析[J].石河子大学学报(哲学社会科学版),2015,29(1):37-42.Cai W B,Ma Y.Longitudinal Analysis of Xinjiang Higher Education Investment Efficiency Based on the DEA Model[J].Journal of Shihezi University(Philosophy and Social Sciences),2015,29(1):37-42.
[14]陈虹.新疆统计年鉴[M]北京:中国统计出版社,2017,370-372.
[15]Campanella J.Principles of uality costs:principles,implementation and use[M].Milwaukee Wis,USA:American society for Quality,1999,85-89.
[16]杨成武,单淑贞.基于数据包络分析的水利工程方案优选[J].重庆工学院学报(自然科学版),2007,21(8):102-104.Yang Chengwu,Shan Shuzhen.Optimizing water Resources project schemes based On DEA[J].Journal of Chongqing Institute of Technology(Natural Science Edition),2007,21(8):102-104.
[2]潘燕华,肖静.基于顾客满意的质量成本模型[J].系统工程,2015,33(1):74-80.Pan Y H,Xiao J.Quality Cost Model Based on Customer Satisfaction[J].Systems Engineering,2015,33(1):74-80.
[3]于雁.农机企业全面成本管理体系探析[J].辽宁行政学院学报,2010,12(3):72-73.Yu Y.Analysis on the Total Cost Management System of Agricultural Machinery Enterprises[J].Journal of Liao Ning Administration College,2010,12(3):72-73.
[4]李平叶,李竹梅,赵丽萍.基于顾客价值理论的农机企业成本控制[J].现代管理科学,2007(10):82-84.Li P Y,Li Z M,Zhao L P.Cost Control of Agricultural Machinery Enterprises Based on Customer Value Theory[J].Modern Management Science,2007(10):82-84.
[5]Ching-Chow Yang.Improving the definition and quantification of quality costs[J].Total Quality Management&Business Excel-lance,2008,19Ching-Chow Yang.Improving the definition and quantification of quality costs[J].Total Quality Management&Business Excel-lance,2008,19(3):175-191.
[6]林万祥.质量成本责任会计及其发展趋势[J].四川会计,2001(2):3-7.Lin W X.Quality Cost Liability Accounting and Development Trend[J].Sichuan Accounting,2001(2):3-7.
[7]汤晓东.我国农机制造企业物流成本管理问题与对策[J].南方农机,2015,46(2):81-84,96.Tang X D.Problems and Countermeasures of Logistics Cost Management of Agricultural Machinery Manufacturing Enterprises in China[J].Southern Agricultural Machinery,2015,46(2):81-84,96.
[8]舒彩霞,廖庆喜,田波平.产品质量水平的效用成本综合分析法[J].农机化研究,2005(6):82-83.Shu C X,Liao Q X,Tian B P.Study on a Utility-Cost Synthetic Analysis Method for Determining Product Quality Level[J].Agricultural Mechanization Research,2005(6):82-83.
[9]王珏,王明丽.价值链视角下制造企业质量成本评价模型构建[J].财会通讯,2017(23):80-82.Wang J,Wang M L.Construction of Quality Cost Evaluation Model for Manufacturing Enterprises under Value Chain Perspective[J].Financial Communications,2017(23):80-82.
[10]郑蓓蓉,严晓鹏,包含丽,等.顾客满意度和质量成本的双赢策略研究[J].科学学与科学技术管理,2005(2):141-143.Zheng B R,Yan X P,Bao H L,et al.A win-win strategy study on customer satisfaction and quality cost[J].Science and Technology Management,2005(2):141-143.
[11]尚珊珊,尤建新.质量成本各要素关系研究及模型建立[J].管理评论,2011,23(9):160-166.Shang S S,You J X.The research on the relationship between quality cost elements and their model establishment[J].Management Comments,2011,23(9):160-166.
[12]张磊,李明,朱晓欢.农机企业的精益化生产探讨[J].信息记录材料,2018,19(9):236-237.Zhang L,Li M,Zhu X H.Discussion on Lean Production in Agricultural Machinery Enterprises[J]Information Recording Materials,2018,19(9):236-237.
[13]蔡文伯,马瑜.基于DEA模型的新疆高等教育投入效率的纵向分析[J].石河子大学学报(哲学社会科学版),2015,29(1):37-42.Cai W B,Ma Y.Longitudinal Analysis of Xinjiang Higher Education Investment Efficiency Based on the DEA Model[J].Journal of Shihezi University(Philosophy and Social Sciences),2015,29(1):37-42.
[14]陈虹.新疆统计年鉴[M]北京:中国统计出版社,2017,370-372.
[15]Campanella J.Principles of uality costs:principles,implementation and use[M].Milwaukee Wis,USA:American society for Quality,1999,85-89.
[16]杨成武,单淑贞.基于数据包络分析的水利工程方案优选[J].重庆工学院学报(自然科学版),2007,21(8):102-104.Yang Chengwu,Shan Shuzhen.Optimizing water Resources project schemes based On DEA[J].Journal of Chongqing Institute of Technology(Natural Science Edition),2007,21(8):102-104.