摘要:在全球貿易一體化的今天，生產力迅速發展、科技飛躍進步，人們對產品質量的要求也越來越高，“質量成本”的概念應運而生，并不斷深入發展，是企業的生命之本，質量成本的管理也成為企業生存和發展的生命線。質量成本管理是全面質量管理的重要內容，質量成本管理的研究及實踐中的運用，可以降低產品成本，提高經濟效益，推動全面質量管理工作的開展。

　　　本文主要研究了生產制造過程中的質量成本管理。采用文獻研究法，搜集并閱讀大量質量成本管理的相關資料，從理論上提高對質量成本及其管理的認識；采用定性與定量分析相結合的方法，通過指標分析、趨勢分析等更深入理解質量成本管理；采用實例研究法，以江蘇華藝服飾有限公司為研究對象，首先，研究了公司實施的質量成本管理的現狀，找出其中存在的問題。然后針對這些問題提出改進方案。文章的最后指明加強質量成本管理的方向和方法，提出保障公司質量成本管理實施的有效措施，幫助企業走質量效益型發展道路。

關鍵詞 質量成本；質量成本管理；質量成本控制

Abstract:In today's global trade integration, productivity, science and technology develop rapidly. People have higher requirement for the quality of products. The concept of “quality cost” came into being, and keeps in further development. It’s the life of enterprise. Management of quality cost has become the lifeline of survival and development of enterprises. Quality cost management is an important content of total quality management. The research and application of quality cost management can reduce the product cost, improve economic efficiency and promote the work of total quality management.

　　　In this paper, it mainly studies the quality cost management in the manufacturing process. It uses the literature study method. At first, I collected and read a large number of books related about quality cost management. I think it can help me understand the theory of quality cost and its management. By adopting the combination of qualitative and quantitative analysis method, such as index analysis method, trend analysis method and so on, I can make more deep understanding of quality cost management. It also uses the case study method. Jiangsu Huayi garments co., LTD. is selected as the research object. First of all, I did the research on the present situation of quality cost management in this company. Then I could find out the problems and put forward improvement schemes to solve these problems. The end of the article pointed out the direction and ways to strengthen the quality cost management. In addition, I put forward effective measures to implement the quality cost management of security companies, to help enterprises to take the quality-benefit type development road.

Keywords   Quality Cost   Quality Cost Management   Quality Cost Control