競爭環(huán)境下的質(zhì)量成本管理-資料下載頁
2025-04-09 05:41本頁面
【正文】 人民大學(xué)出版社，1997年。[8] B. Peter Pashigian, Price Theory and Applications (Second Edition), The McGrawHill Companies, Inc., 1998, ~549.[9] [美]Gary M. Cokins 著，譚軍等譯，《作業(yè)成本管理：成本會計制度的創(chuàng)新》，遼寧人民出版社，2000年，第117~159頁。[10] 龔益鳴主編，《質(zhì)量管理學(xué)》，復(fù)旦大學(xué)出版社，2000年，第417~445頁。 The Management of Qualityrelated Costs under Competitive CircumstanceJiang Jiadong1 Wang Liyan21. China Aviation Polytechnology Establishment, Beijing 100028, China2. Guanghua School of Management, Peking University, Beijing 100871, ChinaABSTRACTSince entering the new century, enterprises are facing more and more severe petitive situation of market. Under the circumstance, that of how to realize the strategic tradeoff among quality, costs and time has bee a central issue, to which is paid more attention by all kinds of enterprises. For it didn’t deeply study the following key factors such as the petitive situation of market, consumer’s quality preference and quality investment decisions, the traditional management theory of qualityrelated costs has bared more and more theoretic limitations. Taking the petitive circumstance of market as a background and using the tool of economic analysis, this paper creatively puts forward a dynamic optimization model after analyzing the theoretic limitations in the static optimization model of qualityrelated costs in detail. At the same time, this paper briefly discusses the effect of the dynamic optimization model on the quality investment decisions of enterprises. Moreover, based on the dynamic optimization model, this paper also deeply analyses the question of how to react on the petitive situation of market and consumer’s quality preference and implement the management actions having strategic values, of qualityrelated costs for a given enterprise. Key words: Qualityrelated costs。 optimization。 quality preference。 equilibrium analysisMain contents:1. The static optimization model of qualityrelated costs2. The theoretic limitations of the static optimization model3. The dynamic optimization model of qualityrelated costs4. An analysis of quality investment decisions of enterprises5. The management of qualityrelated costs under petitive circumstance6. Conclusion18 / 18
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