摘要
由于如今科技的迅猛发展，传统生产制造业若想在竞争日益激烈的市场经济中保证自
身竞争力，就必须在确保产品质量的前提下提高其质量成本管理，避免一些不必要的投入，
从而提高企业收益，创造更高的利润。
本研究从质量管理理论和质量成本管理理论出发，对 DM数控公司进行了详细的调查，
了解了其生产经营过程以及质量成本管理现状等，通过组建专家小组的方式，运用头脑风
暴法设计质量成本管理优化方案。优化质量成本管理组织结构，运用 PDCA循环法为公司
提出了质量成本控制流程的方案设计，制定质量成本考核机制，根据现行的会计核算制度
并结合 DM公司实际情况，设置了质量成本科目，运用 QC工具中的统计分析表、直方图
和因果图等方法对各科目进行了详细的质量成本源分析，总结了在生产过程中公司存在的
质量问题以及原因等。接着对 DM公司进行了质量成本归集，汇总了公司 2018-2020年的
质量成本数据，并对其进行了质量成本相关分析，发现公司现存的质量成本管理中存在的
问题，最后结合公司的实际情况给予优化对策。
本研究是为了提高 DM公司的质量成本管理，降低质量损失，提高公司的质量经济性，
使公司获得更高的经济利润，加强公司的管理水平。同时能够为传统制造业提升自身的质
量成本管理提供一些参考。
关键词：制造业，质量成本管理，QC工具，PDCA循环
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Abstract
Due to the rapid development of science and technology today, if the traditional
manufacturing industry wants to ensure its own competitiveness in an increasingly competitive
market economy, it must improve its quality and cost management under the premise of ensuring
product quality, avoid some unnecessary investment, and improve enterprise revenue and create
higher profits.
Based on the theory of quality management and quality cost management, this research
conducted a detailed investigation of DMNC Company, learned about its production and
operation process and the status quo of quality cost management, etc., by forming an expert
group, using brainstorming method to design quality cost management optimization program.
Optimize the quality cost management organization structure, use the PDCA cycle method to
propose a quality cost control process plan design for the company, formulate a quality cost
assessment mechanism, and set up a quality cost account based on the current accounting system
and the actual situation of the DM Company. Using the statistical analysis table, histogram and
causality diagram in the QC tool, the detailed quality cost source analysis of each subject was
carried out, and the company's quality problems and reasons in the production process were
summarized. Then the quality cost collection of the DM Company was carried out, the quality
cost data of the company from 2018 to 2020 was summarized, and the quality cost related
analysis was carried out to find the existing problems in the company's existing quality cost
management, and finally combined with the company's actual situation to give optimal
countermeasures.
The purpose of this research is to improve the quality cost management of DM Company,
reduce quality loss, improve the company's quality economy, enable the company to obtain
higher economic profits, and strengthen the company's management level. At the same time, it
can provide some references for traditional manufacturing to improve its own quality and cost
management.
Key words: Manufacturing Industry, Quality Cost Management, QC tools, PDCA Cycle
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