摘要:在全球贸易一体化的今天，生产力迅速发展、科技飞跃进步，人们对产品质量的要求也越来越高，“质量成本”的概念应运而生，并不断深入发展，是企业的生命之本，质量成本的管理也成为企业生存和发展的生命线。质量成本管理是全面质量管理的重要内容，质量成本管理的研究及实践中的运用，可以降低产品成本，提高经济效益，推动全面质量管理工作的开展。

　　　本文主要研究了生产制造过程中的质量成本管理。采用文献研究法，搜集并阅读大量质量成本管理的相关资料，从理论上提高对质量成本及其管理的认识；采用定性与定量分析相结合的方法，通过指标分析、趋势分析等更深入理解质量成本管理；采用实例研究法，以江苏华艺服饰有限公司为研究对象，首先，研究了公司实施的质量成本管理的现状，找出其中存在的问题。然后针对这些问题提出改进方案。文章的最后指明加强质量成本管理的方向和方法，提出保障公司质量成本管理实施的有效措施，帮助企业走质量效益型发展道路。

关键词 质量成本；质量成本管理；质量成本控制

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