本文应用质量成本管理相关理论，对天威保变质量成本管理进行了分析、诊断，并
提出优化改进方案。首先，系统阐述了质量成本管理的产生、发展以及相关理论，介绍
了质量成本预测、计划、控制、核算、分析、报告、考核各子模块的内容及依存关系。
在此基础上，以天威保变为对象，对其质量成本管理现状进行研究、分析，对公司
质量成本管理涉及的质量成本计划、科目设置、成本核算和控制、成本分析和报告、成
本考核等子过程展开深入探讨，分析其质量成本结构，预防成本和鉴别成本中可控部分
对质量成本影响较小，内部损失和外部损失是公司质量成本管控的重点，本文有侧重性
的对内部损失和外部损失中存在的问题和不足进行了剖析。最后，结合天威保变实际问
题，针对性的提出优化方案，改进和完善公司质量成本管理体系，以提高公司质量成本
管理的效率和有效性。
关键词 天威保变 质量成本 质量成本管理体系Abstract
II
Abstract
The quality cost management is an important part of total quality management, and cost
management research in the new field, the effective implementation of the quality cost
management, good quality, cost, benefit, to improve the quality of enterprise management
level, effectively reduce the product cost, has important significance in improving the
competitive ability of the enterprises.
This paper applied quality cost management theory to Baoding Tianwei Baobian
Electric Co, Ltd. analyzed, diagnosed, and put forward the optimal solutions. First of all, the
quality cost management of production, development and related theory is systemic
elaborated; quality cost forecasting, planning, controlling, accounting, analysis, reporting,
evaluation of each module and dependencies will be introducing.
Based on the theory, this paper used Baoding Tianwei Baobian Electric Co. Ltd. as the
object to research, analyze of the quality cost management present situation in the company,
the company quality cost management relates to the quality cost plan, subject setting, costing
and cost control, cost analysis and cost assessment report, and discusses the process, analysis
the quality cost structure, controllable prevention cost and differential cost of less impact on
the cost of quality, the internal loss and external loss is the key point of the company quality
cost management, this paper has focused on the analysis of the problems and weaknesses of
internal and external loss.Finally, this paper combined with the practical problems in the
company, put forward the optimization project, improved and consummated the quality cost
management system, In order to improve the efficiency and effectiveness of the quality cost
management.
Keywords Baoding Tianwei Baobian Electric Co. Ltd ; Quality Cost ;
Quality Cost Management System
==>>