本文首先通过阅读大量跟质量成本管理相关的文献，了解目前质量成本管理的应

This article first reads a lot of literature related to quality cost management to understand the current application status and implementation obstacles of quality cost management, as well as the methods of cost and quality improvement using quality cost. Later, through field investigation and application research in LB Company, it was found that it did not carry out quality cost management. Therefore, a complete quality cost management system was established according to the actual situation of LB company. After the quality cost accounting system is operating stably, the quality cost data collected by LB is analyzed, including the ratio of quality cost to sales revenue, the ratio of quality cost structure, and the use of Juran's quality cost model to calculate the most appropriate quality cost. According to the analysis results, two types of products located in the quality improvement area are selected as priority improvement objects, and the loss costs of these two types of products are further analyzed, and the reasons behind the loss costs are found, and short-term and long-term improvement measures are proposed.

This paper begins by reading a large number of literature related to quality cost management, to understand the current application of quality cost management and implementation obstacles, as well as the use of quality costs for cost and quality improvement methods. Then through the field research and application research carried out in LB company, it was found that it did not carry out quality cost management. So according to the actual situation of LB company to establish a complete quality cost management system. After the operation of the quality cost accounting system is stable, the quality cost data collected by LB company is analyzed, including the proportion of quality cost to sales revenue, the proportion of quality cost structure, and the most appropriate quality cost to be calculated using Zhulan quality cost model. According to the analysis results, two types of products located in the quality improvement area are selected as priority improvement objects, and further analysis of the loss cost of these two types of products is continued, the causes behind the loss costs are found, and short-term and long-term improvement measures are put forward.

In this paper, first of all, through reading a large number of literature related to quality cost management, to understand the current application status and implementation obstacles of quality cost management, as well as the methods of using quality cost to improve cost and quality. After that, through field research and application research in LB company, we found that it did not carry out quality cost management. So according to the actual situation of LB company, a complete quality cost management system is established. After the stable operation of the quality cost accounting system, this paper analyzes the quality cost data collected by LB company, including the proportion of quality cost in sales revenue, the proportion of quality cost structure, and uses Julan quality cost model to calculate the most suitable quality cost. According to the analysis results, two types of products located in the quality improvement area are selected as the priority improvement objects, and the loss cost of these two types of products is further analyzed to find out the causes behind the loss cost, and the short-term and long-term improvement measures are put forward.<br>