| Summary: | 碩士 === 中原大學 === 會計研究所 === 91 === Abstract
For businesses quality is not only the key to success, but also the necessary element to survive in the competitive environment today. To have the competitive advantage on quality, Quality Cost System is the inevitable efficiency evaluation system. In Quality Cost System, through the quantified information, administrators realize the cost that they have spent on improving quality, and they realize the cost of loose from lack of quality. Furthermore, from information collected in Quality Cost System, administrators can use this information to make proper decisions.
This thesis is based on case study. We provide the projective company a Quality Cost System and collect data of the activities on quality improvement and relative cost Information. Through this system, we expect to analyze the quality cost, identify the quality cost distribution through the enterprise, notify the enterprise to avoid waste of quality cost resource, and help promoting quality control. Since August, 2002 the projective company start using the Quality Cost System for three months. After analyzed the data collected during this period, we obtain six conclusions. The conclusions are list as following：
1. The projective company should strengthen the concept of quality. Further, implement the education and trainings on quality control.
2. The accounting department of the projective company should promote more on the quality concept.
3. Accounting managers should realize the pros and cons from Quality Cost System. Further, they should inform the administrators about the pros and cons objectively.
4. Low price is no longer the advantage to dominate market; quality is.
5. The projective company should propose a correct quality cost strategy, then analyze and discuss it. Further, propose a subjective solution to improve the quality control.
6. To strengthen the business administration and increase the competitive advantages, the projective company could merge the operational cost into the Quality Cost System .
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