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开展质量成本管理的一个重要目的,就是要在确保产品质量,确保产品总成本不提高的前提下,降低质量成本,从而使企业和消费者都能受益。在开展质量成本管理中,最重要的就是要对已发生的质量成本进行分析,找出薄弱环节,明确需要改进的方向和改进目标,从而制订出新的计划,并采取一定的措施来实现改进目标。在这一过程中,可采用各种各样的方法和手段。但笔者认为,在此过程中,采用价值工程的方法,是一种非常有效的手段,其主要原因如下。
An important purpose of carrying out quality cost management is to reduce the cost of quality while ensuring product quality and ensuring that the total cost of products does not increase, so that both enterprises and consumers can benefit. In the development of quality cost management, the most important thing is to analyze the quality costs that have occurred, identify the weak links, clearly identify the direction of improvement and improvement goals, formulate new plans, and take certain measures to achieve improvement. aims. In this process, various methods and means can be used. However, the author believes that in this process, the method of using value engineering is a very effective method. The main reasons are as follows.