摘 要

A食品公司正式成立于2010年2月，是一家以现代化设备屠宰生猪的食品公司。自从公司成立以来，不断的通过购买先进的现代化设备来代替人工，这样不仅可以减少人工成本，也可以进一步提高公司生产加工效率，公司的竞争能力不断增强，经济效益也不断增加。但是作为一个刚刚发展的公司，其发展的道路上遇到了许多的坎坷，急需通过探索来改进自身的难题，提高自己的竞争力，以适应未来更加激烈的市场竞争。
精益生产注重精细化管理以及过程的优化，旨在提高管理效率。精益生产的核心理念是追求“零库存”，讲究及时制造，消除一切浪费，将精益生产模式引入质量成本管理能够有效解决食品企业存货积压、生产过早或过多等问题，有助于企业节约生产成本，避免一切不必要的支出。质量成本的概念，它主要包括两种情况，一种是指企业为了保证和提高产品质量而耗费的资金，另一种是指由于产品未达到质量标准而不能满足消费者需要的损失。

质量成本管理是指企业通过对质量成本的整体控制而达到产品质量和服务质量的保证体系。现在中国的大多数企业都是中小型企业，随着市场竞争力的不断加大，许多中小型企业都遇到许多问题。通过以A食品公司为例，进行精益生产的质量成本管理研究，具有代表性和借鉴性。
本文通过对猪肉的质量成本管理和企业的精益生产模式来研究，分析A食品公司发展现状及问题，特别是在生猪加工和销售方面成本问题的控制，对员工素质的监督和管理的不足以及质量成本管理体系不完善等问题进行研究和解决。主要方法是增加公司高层对精益生产模式的认知度，并通过PDCA法改进并且完善公司质量成本管理体系，将精益生产和质量成本管理相结合，实现公司稳定快速地发展。

关键词：质量成本管理；精益生产；PDCA循环法

Research on quality cost Management of A Food Enterprise based on Lean production

ABSTRACT

Founded in February 2010, A Food Company is a food company that slaughters pigs with modern equipment. Since the establishment of the company, it has been replacing labor by purchasing advanced modern equipment, which can not only reduce labor costs, but also further improve the production and processing efficiency of the company. The company's competitiveness has been increasing, and its economic benefits have been increasing. However, as a newly developed company, it has encountered many frustrations on its development path. It is urgent to improve its own problems and enhance its competitiveness through exploration in order to adapt to the more intense market competition in the future.

Lean production focuses on fine management and process optimization, aiming at improving management efficiency. The core idea of lean production is to pursue "zero inventory", pay attention to timely manufacturing and eliminate all waste. The introduction of lean production mode into quality cost management can effectively solve the problems of overstock, premature or excessive production in food enterprises, and help enterprises save production costs and avoid all unnecessary expenditures. The concept of quality cost mainly includes two situations: one is the capital expended by enterprises in order to ensure and improve product quality, the other is the loss that the products fail to meet the needs of consumers because they fail to meet the quality standards.

Quality cost management refers to the assurance system for enterprises to achieve product quality and service quality through the overall control of quality cost. Nowadays, most enterprises in China are small and medium-sized enterprises. With the increasing market competitiveness, many small and medium-sized enterprises are facing many problems. Taking A Food Company as an example, the research on quality cost management of lean production is representative and referential.

This paper studies the quality*cost management of pork and lean production mode of enterprises, and analyses the development status and problems of A Food Company, especially the cost control in pig processing and marketing, and studies and solves the problems of insufficient supervision and management of staff quality and imperfect quality*cost management system. The main method is to increase the awareness of the company's top management to the lean production mode, and improve and perfect the company's quality cost management system through PDCA , combining lean production with quality cost management, so as to realize the stable and rapid development of the company.

Key words: Quality cost management；Lean production；PDCA cycle method

目录

1 绪论 1

1.1研究背景及意义 1

1.1.1研究背景 1

1.1.2研究意义 1

1.2国内外研究综述 2

1.2.1国外研究现状 2

1.2.2国内研究现状 3

1.2.3国内外研究评述 3

1.3研究内容框架 4

1.4研究方法 5

2 相关理论及方法分析 6

2.1质量成本管理相关概念 6

2.2精益生产的相关理论 6

2.4主要采用的方法 7

3 A食品公司质量成本管理现状及问题分析 9

3.1A食品公司概况 9

3.2A食品公司产品质量成本管理现状 9

3.3存在问题分析 10

3.3.1从企业员工的角度分析 10

3.3.2从企业的角度分析 10

3.4将精益生产引入质量成本管理的可行性 10

4 A食品公司产品质量成本管理优化 12

4.1PDCA法方案制定 12

4.2PDCA法方案实施 13

4.3效果评价 16

5 相关建议 18

5.1健全符合企业成长的精益生产模式 18

5.2提升员工综合素质和职业技能 18

5.3定期组织员工进行5s活动 18

致 谢 19

参考文献 20

1 绪论

1.1研究背景及意义

1.1.1研究背景

随着经济的飞速发展，如今的消费市场已从卖方市场逐渐转为买方市场，一味控制产品成本而忽略产品质量的经营模式越来越不适用于当今的市场形势。邓小平说过：“发展才是硬道理。”而在消费渠道各色各样的今天，产品质量已经成为一个企业在市场中立足的根本和发展的保证，质量才是企业发展的硬道理。然而企业在提高产品质量的同时势必会导致其成本的增加，从而产品售价也会提高。当价格超过消费者心理预期时，会导致产品滞销、库存积压，影响企业的发展。为了提高经济效益，企业应当在质量与成本之间寻求平衡，既不能为了缩小成本而降低质量，也不可过于注重质量而忽略成本。因此，企业必须注重质量成本管理。

食品工业作为人类的生命产业，其市场需求庞大。民以食为天，而食以安为先，食品质量安全是一个企业的灵魂。但是随着经济快速发展，越来越多的商家为了利益而枉顾食品质量。目前，我国的食品加工行业曝露出了许多问题，首当其冲的是食品质量安全问题。因此，提高食品质量安全，优化质量成本管理，保持产品竞争力是食品工业的首要任务。