QC案例作为成本管理支持工具在服装行业的应用和评估

Alan Tiago Sanjuliano, Syntia Lemos Cotrim, G. C. L. Leal, Danilo Hisano Barbosa
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引用次数: 0

摘要

良好的成本管理是一种商业需求,因为竞争力和更低的价格是市场的要求,因此可以识别和纠正流程故障,寻求持续改进。这种良好的管理反映了过程经济,无论是经济还是能源方面的努力,并为公司和最终消费者带来了好处,他们获得了成本较低的产品。为了实现成本计算过程中的持续改进,采用QC故事法来识别和分析成本计算中的问题。为了分析问题,使用了一些质量工具,从而有可能确定成本管理问题的原因。在分析结束时,使用5W2H工具提出了一项行动计划,以实现所需的改进。QC故事法的应用是合理的,因为成本管理的差异在所有收款中都很常见,直接影响了公司的创收。
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QC-story as cost management support tool application and evaluation in a clothing industry
A good cost management is a business need, where the process failures are identified and corrected, seeking continuous improvement, since competitiveness and lower prices are the market demanding. Such good management reflects on process economies, whether economic or energy efforts, and results in benefits for the company and final consumer, who receives a less costly product. In order to achieve this process of continuous improvement in costing process, the QC-story method was used to identify and analyze problems in cost calculation. For analysis of the problems some Quality Tools were used, making possible to identify the causes of the problems with cost management. At the end of the analysis, an action plan was proposed using the 5W2H tool to achieve the desired improvements. The application of the QC-story method was justified by the fact that divergences in cost management are common in all collections, directly impacting the company's income generation.
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