基于作业动因的工业企业质量成本核算研究——以×锅炉制造企业为例
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摘要
准确清晰的质量成本核算是实现高效质量成本管理的前提和基础。本文尝试将作业成本法的思想引入工业企业质量成本核算,以企业现行财务核算体系为基础,基于作业动因设计质量成本归集、分配的具体程序和核算模型,并以×锅炉制造企业为例,对其质量成本核算进行基于作业动因的系统全面的仿真模拟。研究表明,新的方法能够清晰划分质量作业中心,设置作业成本库来归集质量费用,费用界定更为科学,能够更加全面反映各个作业环节的质量耗费,并可根据成本动因追溯成本形成的作业根源,有助于提升管理效率。同时通过全面完整地展示作业质量成本核算在工业企业中的运用,解决了方法的实践落地问题,为后续的应用推广奠定了基础。
Accurate quality cost accounting is the basis for effective quality cost management. This paper attempts to use operation costing to measure the quality cost of industrial company, based on companies' current finance accounting system, uses operation-motivated design quality cost centralization, allocation and accounting model to fully simulate one boiler manufacturing company's quality cost accounting. Results show this method can clearly mark the center of quality operation. Setting up operation cost portfolio centralizes cost expenses, a more rational way in defining expenses, which may comprehensively reflect the cost expenses in each operation stages, trace the operation sources of costs and improve managerial efficiency. Application of this method is a good practice and is a basis for further expansion.
Accurate quality cost accounting is the basis for effective quality cost management. This paper attempts to use operation costing to measure the quality cost of industrial company, based on companies' current finance accounting system, uses operation-motivated design quality cost centralization, allocation and accounting model to fully simulate one boiler manufacturing company's quality cost accounting. Results show this method can clearly mark the center of quality operation. Setting up operation cost portfolio centralizes cost expenses, a more rational way in defining expenses, which may comprehensively reflect the cost expenses in each operation stages, trace the operation sources of costs and improve managerial efficiency. Application of this method is a good practice and is a basis for further expansion.
引文
段远刚,2017.企业战略质量成本管理应用研究[J].北京联合大学学报:人文社会科学版,15(1):64- 69.
尚珊珊,尤建新,2011.质量成本各要素关系研究及模型建立[J].管理评论,23(9):160- 166.
宋艳敏,王志强,2011.作业质量成本管理在煤炭企业的应用[J].经济研究导刊(1):88- 89.
卫静璇,2011.关于质量成本管理:对工业企业质量成本管理运行程序的探讨[J].山西财经大学学报,33(S3):180- 181.
曾昭君,韩庆兰,王玉辞,2016.基于学习曲线效应的企业质量成本模型研究[J].湖南工业大学学报,30(2):77- 83.
张臻瑜,2016.全面质量成本核算模式的探究[J].现代营销:下旬刊 (10):138- 139.
朱详炬,2019.工程项目质量成本控制管理策略研究[J].价值工程,38(1):65- 67.
邹佳辰,2018.粮食加工企业质量成本核算体系设计[J].市场周刊:理论研究(5):79- 80,45.
CONTI T,2013.How should quality-related concepts evolve to face the challenges of world globalization?[J].The TQM Journal,25(6):641- 658.
FEIGENBAUM A V,1961.Total quality control[M].New York:Mc Graw-Hill Book Company.
JURAN J M,GRYNA F M,1980.Quality planning and analysis[M].New York:Mc Graw-Hill Book Company.
OMAR M K,MURGAN S,2014.An improved model for the cost of quality[J].International Journal of Quality & Reliability Management,31(4):395- 418.
WALID A K,GANJAVI O,SOLAIMAN A,2010.An integrated model for optimisation of production and quality costs[J].International Journal of Production Research,48(24):7357- 7370.
尚珊珊,尤建新,2011.质量成本各要素关系研究及模型建立[J].管理评论,23(9):160- 166.
宋艳敏,王志强,2011.作业质量成本管理在煤炭企业的应用[J].经济研究导刊(1):88- 89.
卫静璇,2011.关于质量成本管理:对工业企业质量成本管理运行程序的探讨[J].山西财经大学学报,33(S3):180- 181.
曾昭君,韩庆兰,王玉辞,2016.基于学习曲线效应的企业质量成本模型研究[J].湖南工业大学学报,30(2):77- 83.
张臻瑜,2016.全面质量成本核算模式的探究[J].现代营销:下旬刊 (10):138- 139.
朱详炬,2019.工程项目质量成本控制管理策略研究[J].价值工程,38(1):65- 67.
邹佳辰,2018.粮食加工企业质量成本核算体系设计[J].市场周刊:理论研究(5):79- 80,45.
CONTI T,2013.How should quality-related concepts evolve to face the challenges of world globalization?[J].The TQM Journal,25(6):641- 658.
FEIGENBAUM A V,1961.Total quality control[M].New York:Mc Graw-Hill Book Company.
JURAN J M,GRYNA F M,1980.Quality planning and analysis[M].New York:Mc Graw-Hill Book Company.
OMAR M K,MURGAN S,2014.An improved model for the cost of quality[J].International Journal of Quality & Reliability Management,31(4):395- 418.
WALID A K,GANJAVI O,SOLAIMAN A,2010.An integrated model for optimisation of production and quality costs[J].International Journal of Production Research,48(24):7357- 7370.