基于價(jià)值鏈會(huì)計(jì)的企業(yè)質(zhì)量成本管理模式研究【畢業(yè)論(已修改)
2025-06-19 09:18 本頁(yè)面
【正文】 山西財(cái)經(jīng)大學(xué) 碩士學(xué)位論文 基于價(jià)值鏈會(huì)計(jì)的企業(yè)質(zhì)量成本管理模式研究 姓名：馬曉東 申請(qǐng)學(xué)位級(jí)別：碩士 專業(yè)：會(huì)計(jì)學(xué) 指導(dǎo)教師：劉小明 20210331 Abstract The quality is corporation39。s life, is the key factor of forming pany39。s core petition, and is the essence resource for the pany gaining its final added value. It is the pany39。s problem, required to be solved urgently, that how to effectively manage its quality and its quality cost. We have seen that the petitive pattern among enterprises had broken former “plane petition”, to the model of “solid petition”, . breaking the goods petition and expanding the petition39。s time and space border. That means the petition has changed from the links in the production to the whole business workflow besides production link, from singlepany39。s petition to whole panyleague39。s petition, which includes corecorporation. In the angle of the ValueChain Account, every links of “solid petition” are very important to forming the pany39。s final product value. That means each link produces or creates value and dedicates to the forming of value of final products, so the panies39。 petition is the petition among panies39。 valuechains. In the mean of that, “solid petition”model is the petition among whole enterprises39。 valuechain league and the petition of valuechain from timedimension and spacedimension simultaneously. The innovation of this article is we classify the pany39。s activity of quality cost management into seven activities in the angle of valuechain accounting. They are dividing the links of quality valuechain, the identification amp。 calculation of quality valuechain elements, the analyzing of quality activity amp。 quality valuechain, the choice amp。 bination of quality cost agents, the establishment amp。 optimization of quality activity center, the appraisement amp。 estimate of quality cost and rebuilding amp。 recreation of quality valuechain. Specially, we raise our own opinions on the meaning of q
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1