基于動(dòng)因理論的產(chǎn)品保證管理體系研究.pdf

1、天津大學(xué)碩士學(xué)位論文基于動(dòng)因理論的產(chǎn)品保證管理體系研究姓名：張麗娟申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：工業(yè)工程指導(dǎo)教師：劉子先20090501ABSTRACTWiththedevelopmentofsocio—economyandimprovementoflaws，themainformofcompetitioninthemarketcompetitivenesshaschangedAsanadditionofproductservice，prod

2、uctwarrantyhasbeenbecomingallimportanttoolfortheenterprisestodevelopnewmarketandimprovetheircompetitionabilityHoweverthechaosofproductwarrantymanagementandthephenomenonofhighwarrantycosthavemadetheacademicandbusinesscomm

3、unitytopaymuchmoreattentionontheresearchofproductwarrantycostmanagementSincethe1980s，theappearanceofadvancedmanufacturingenvironmenthasmadeenormousimpactonthetraditionalcostaccountingsystemandactivitybasedcosting(ABC)eme

4、rgesasthetimesrequireTheaccountingcirclehasincreasinglyattachedimportancetoactivitycostdrivertheory，whichisthecorecategoryofABCInthe1990s，thethoughtofstrategiccostmanagementhasbeenwidelyreceivedtheoreticallyandpracticall

5、y。Asthecorecategoryofstrategiccostmanagement，thestrategiccostdriverhasalsobecomeoneofthepopularresearchtasksinthemanagementaccountingfieldInthispaper，thebasictheoryofwarrantymanagementisintroducedbasedonthestatusofwarran

6、tymanagementandcostdrivertheoryfirstly，includingwarrantypolicy，warrantycostandwarrantycostmanagementmodeltowardsproductlifecycleSubsequently，thestatusofproductwarrantymanagementsystemofChimtsmanufacturingenterprisesisana

7、lyzedbasedonthequestionnairesurvey，whichisdesignedbyourstudygroupAndwefindoutthemainfactorsthatinfluencewarrantymanagementAttheendofthispaper，wefindsomestrategiccostdriversaswellassomeactivitycostdriversforwarrantyCOStma