大连理工大学专业学位硕士学位论文
摘
要
近年来，国家大力发展新能源汽车，新能源汽车行业发展迅速。人们对于新能源汽
车的质量有着更高的期望与要求，整车厂对于零部件的利润控制也更加严格，新能源汽
车零部件制造业面临着前所未有的挑战。在原材料成本透明化的今天，企业成本控制应
该转变思路，挖掘企业隐性成本，例如研发成本、质量成本等，提高企业利润率，有利
于提升产品竞争力，获取经济和社会效益。
本文首先介绍了国内外研究现状以及质量成本管理的发展历程，将传统质量成本管
理和零缺陷质量成本管理进行概念的界定，通过两种不同的曲线模型展示传统质量成本
与零缺陷质量成本管理的不同之处，明确了零缺陷质量成本管理的优势。其次，通过对
H公司质量成本管理情况深入解读，查看了公司质量成本管理的内容以及近三年的质量
成本数据，识别了H公司质量成本管理存在的问题。
针对H公司质量成本管理存在的问题，提出基于零缺陷理念质量成本管理的基本思
路，建立了质量成本管理组织，并且将质量定义为可量化的标准，提出零缺陷的最高目
标，以“不符合要求的代价”来对质量成本进行核算，通过“人、机、料、法、环”对
产品整个寿命周期“不符合要求的代价”进行识别，重新建立三级科目，同时完善H公
司质量成本管理的流程，从流程上规范管理内容，确保每一项管理活动的有序性。
最后对本文进行了总结，为进一步研究提供了方向，也为中小型汽车零部件制造企
业质量成本管理提供了借鉴意义。
关键词：质量成本；成本管理；零缺陷；新能源汽车
- I -

基于零缺陷理念的 H公司质量成本管理研究
Research on quality cost management of H company based on zero defect
concept
Abstract
China has made great efforts to develop new energy vehicles in recent years or realizing
rapid industrial development. Since public have higher expectations and requirements for the
quality of new energy vehicles, which requires strictly component profit control for OEMs,
the new energy vehicle parts manufacturing industry is facing unprecedented challenges. In
today's transparent cost of raw materials, enterprises should change their way of thinking in
cost control and figure out hidden costs, such as research and development costs and quality
costs, so as to improve profit margins, promote product competitiveness and obtain economic
and social benefits.
This thesis first introduces the research status at home and abroad and the development
course of quality cost management, then it defines the traditional quality cost management
and zero defect quality cost management. Besides, it demonstrates the differences between
traditional quality cost and zero-defect quality cost management through two different curve
models, also clarifies the advantages of zero-defect quality cost management. Secondly, it
views the content of the quality cost management and the quality cost data of the last three
years through the in-depth interpretation in H Company,then identifies the existing problems.
On this regard, it puts forward the basic idea of quality cost management based on the
concept of zero defects, establishes the quality cost management organization, and defines
quality as a quantifiable standard and constructs the highest goal of zero defects, the cost of
quality is calculated by "cost of nonconformity", and the cost of nonconformity is identified
by "human, machine, material, method and environment" in the whole life cycle, so as to
re-establish three levels of subjects. At the same time, it improves the quality cost
management process of H Company, standardizes the management content from the process,
and ensures the order of each management activity.
Finally, it summarizes the direction for further research, and also provides a reference for
the quality cost management of small and medium-sized auto parts manufacturing enterprises.
Key Words：Quality cost; Cost management; Zero defect; New energy vehicle
- II -

大连理工大学专业学位硕士学位论文
目录
摘
要.....................................................................................................................................I
Abstract...................................................................................................................................... II
1绪论.......................................................................................................................................1
1.1研究背景....................................................................................................................1
1.2研究的目的和意义....................................................................................................2
1.3国内外研究现状........................................................................................................4
1.4研究内容与研究方法................................................................................................8
1.5论文框架与结构........................................................................................................9
2质量成本管理的理论基础.................................................................................................11
2.1传统质量成本管理的理论......................................................................................11
2.1.1传统质量成本管理的概念界定...................................................................11
2.1.2传统质量成本管理的曲线模型...................................................................11
2.2零缺陷质量成本管理的理论..................................................................................12
2.2.1零缺陷质量管理的概念界定.......................................................................12
2.2.2基于零缺陷理念质量成本管理的特点.......................................................13
2.2.3基于零缺陷理念质量成本管理的曲线模型...............................................14
2.3零缺陷质量成本管理的优势..................................................................................15
3 H公司质量成本管理现状分析.........................................................................................17
3.1H公司概述...............................................................................................................17
3.1.1 H公司简介...................................................................................................17
3.1.2 H公司组织架构...........................................................................................18
3.1.3 H公司生产流程...........................................................................................19
3.2 H公司质量成本管理现状......................................................................................20
3.2.1质量成本管理组织架构.................................................................................21
3.2.2质量成本管理核算现状.................................................................................21
3.2.3质量成本管理流程现状.................................................................................25
3.3 H公司质量成本管理存在的问题及原因分析......................................................26
3.3.1质量成本管理组织架构不完整.....................................................................26
3.3.2质量成本管理核算不准确.............................................................................26
3.3.3质量成本管理流程不完整.............................................................................26
3.4 H公司推行零缺陷质量成本管理的必要性..........................................................28
- III -
。。。以下略