作者结合自身在跨国企业的质量管理的经验教训，以 A 公司成本控制策略下质
量管理的实例，从企业成本控制的方式与方法，成本控制带来的质量风险，质量管理
应对方法，以及成本控制与质量管理的关系等方面，结合日常企业质量管理的多种工
具，与大家一起探讨企业成本控制策略下的质量管理
本文的基本内容包括三个部分：一是成本控制和质量管理的理论和实施方法的研
究；二是 A 公司成本控制策略下质量管理的案例的研究；三是基于 A 公司成本控制
策略下质量管理实践，提出值得中国企业借鉴的经验与对策
基于对 A 公司成本控制策略下质量管理改进的研究，本文为中国的企业在成本
控制的策略下如何提升质量管理水平，如何降低成本控制带来的质量风险提供借鉴性
的经验与对策
市场千变万化，企业的经营策略也会不同，企业的质量管理要根据企业的实际状
况，识别出策略变化带来的质量风险，并分析原因采取措施，调整质量管理的方式方
法，为企业良好运营提供质量保障
关键词:成本控制，质量管理，A 公司
作者：孟屹
指导老师：李晓峰Abstract Research on Quality Management under Cost Control Strategy of A Company
II
Research on Quality Management under Cost Control
Strategy of A Company
Abstract
Since economic crisis in 2008, the world economy has contracted. China&39;s economic
situation has also begun to fall down, while the cost of multinational companies in China&39;s
Chang Jiang River Delta continues to rise. This forces most multinationals to adopt a cost
control strategy. Enterprises began to reduce the cost of enterprises from the aspects of
materials, equipment, fixture, labor costs, training, facilities, and transportation. As the
saying goes, a penny, one goods, these cost reductions lead to aging equipment and
fixture maintenance issues. It also lead suppliers to take a variety of ways to reduce cost of
materials. Production workers pay more attention to efficiency than quality. It also lead to
high turnover rate of skilled operator. These problems directly or indirectly affect the
quality of products.
The author has experience in quality management of multinational enterprises. And
author well know the quality management status under the strategy of cost control in A
company. Author learned the theory of cost control mode, cost control method, and cost
control and quality management relations. And base on quality management tools in daily
business, author try to discuss quality management under the cost control strategy of
enterprise, and deal with quality risk caused by cost control strategies.
The basic content of this thesis includes the following three parts: The first one is the
research about theory and method of cost control and quality management. The second one
is a company case study of quality management under cost control strategy. The last one is
that this thesis summary the lesson learning and experience for reference with Chinese
companies based on the quality management practice of A company&39;s cost control strategy.
Base on the research of quality management under cost control strategy, this thesis
provides experiences and countermeasures for Chinese companies about improving the
quality management level under the cost control strategy, and reducing the quality risk
caused by cost control strategy.Research on Quality Management under Cost Control Strategy of A Company Abstract
III
The management strategy of the enterprise changes when market situation changes.
The quality management of the enterprise shall also update according to the actual
situation of the enterprise. The quality management shall identify the quality risk caused
strategy changes, analyze the reasons, and take measures to adjust the method of quality
management. By this way, the quality management can provide quality assurance for the
good operation of enterprises.
Key words: Cost Control, Quality Management, A Company
Written by Meng Yi
Supervised by Li Xiaofeng目录
第一章绪论........1
一、研究的背景....1
二、研究的意义....1
三、研究思路、研究内容、研究方法及框架....2
（一）研究思路2
（二）研究内容3
（三）研究方法3
（四）研究框架4
四、本研究可能的创新....4
第二章支持本研究的相关理论与文献综述........6
一、支持本研究的相关理论........6
（一）成本与效益原则6
（二）PDCA 循环理论.6
（三）精益管理理论....7
（四）六西格玛管理理论........8
（五）ISO/TS16949:2009质量管理标准........9
二、国内外研究综述与文献评论..........10
（一）对企业成本控制方法的研究..11
（二）对企业质量管理的研究..........11
（三）对成本控制与质量管理关系的研究..12
（四）文献评论..........13
第三章 A 公司成本控制下质量管理的问题与分析......15
一、A 公司的基本状况..15
（一）A 公司概况......15
（二）A 公司的组织与运营..16
（三）A 公司的经营目标与战略......16
二、A 公司的成本控制引起质量的问题..........17（一）工艺研究和开发成本控制带来的产品合格率降低..17
（二）采购成本控制带来的原材料质量问题..........19
（三）生产成本控制带来的客户投诉增加..21
（四）管理成本控制带来质量体系审核问题点增加.........
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