Research on quality cost control and benefit maximization under lean production philosophy
精益生产理念下的质量成本控制与效益最大化研究

摘要

在精益生产理念下，质量成本控制对企业的效益提升具有重要意义。本文剖析了企业质量成本管理的现状，指出当前存在的核算不精准、管理机制不完善等问题。针对这些挑战，提出构建精细化核算体系、引入信息化技术、营造全员参与的质量文化等优化策略。实践表明，这些措施有效降低了质量成本，提升了产品质量和客户满意度，增强了企业竞争力。未来，企业需持续深化精益理念，加强技术创新与管理协同，以适应市场变化，实现可持续发展。

Abstract

Under the lean production philosophy, quality cost control is of significant importance for enhancing corporate benefits. This paper analyzes the current status of quality cost management in enterprises, pointing out existing issues such as inaccurate accounting and imperfect management mechanisms. In response to these challenges, strategies for optimization are proposed, including the establishment of a refined accounting system, the introduction of information technology, and the creation of a quality culture that involves all employees. Practice has shown that these measures effectively reduce quality costs, improve product quality and customer satisfaction, and enhance corporate competitiveness. In the future, enterprises need to continuously deepen the lean philosophy, strengthen technological innovation and management collaboration to adapt to market changes and achieve sustainable development.