摘要:质量是企业的生存之本，在市场竞争越来越激烈的今天，卓越的产品质量成为企业在竞争中处于不败之地的有利保证，因此，质量成本管理的工作逐渐受到企业的普遍重视。随着质量成本管理的意识逐渐增强，使得质量管理的工作在企业中推广的更加深入，企业开始从内部着手控制质量成本，寻求适合自身发展的质量成本控制方法，以此来降低产品成本，获得更大的利润。所以，在质量成本管理的实践中，企业如何运用质量成本管理理论建立有效的质量成本管理体系，成为企业普遍需要解决的重要问题。

　　　目前，我国很多企业都在努力的推行质量成本管理的工作，但是由于我国质量成本管理工作发展较晚，研究人员偏少，重视程度不高等问题，使得我国只有少数企业能有效地开展质量成本管理的工作。因此，本文从质量成本的相关理论入手，以宁夏夏进乳业公司为案例，对其现状进行分析，分析出质量成本管理中存在的问题，并且针对问题提出对策，这一系列工作对完善夏进公司的质量成本管理的工作有一定的积极的指导意义。

关键词：质量；质量成本；质量成本管理；质量成本分析

Abstract:　Quality is the survival of the enterprises. excellent product quality can favorably guarantee enterprises an invincible position in the increasingly fierce market competition. Quality cost management has gradually drawn widespread attention from enterprises. With the gradually increasing awareness of its importance, quality management has been spread much further in the enterprises. Enterprises began to proceed from the internal to control their quality costs, and to seek for suitable quality control methods for their own development so as to reduce product costs and gain greater profits. Therefore, how to apply the quality cost management theory into practice to establish effective management system becomes important issues for enterprises to address.

　　　At present, many enterprises are in the efforts of the implementation of quality cost management. but due to late development of our quality cost management, much fewer researchers, not so many attentions, only a few companies in China can effectively carry out quality cost management. Therefore, this paper starts from the quality cost theory , taking Ningxia Xiajin dairy company as an example, analyzes the current situation and existing problems in the quality and cost management to propose corresponding solutions, which is of instructional significance to .perfecting Xiajin’s quality cost management.

Keywords  Quality  Quality cost  Management of quality cost  Cost-of-Quality Analysis