利润是企业生存的根本，成本决定了企业能产生多少利润。与此同时，市场竞争的日益激烈，使顾客渐渐对产品质量有了越来越高的要求。只有高质量低成本的产品才能拥有稳定的顾客源，才能使企业在市场竞争中占有一席之地。因此，怎样适当地处理产品质量与成本之间的关系，即质量成本问题，成为各企业必须面对的重大课题。 改革开放三十多年以来，我国的产品质量水平已有了很大的提升，但各行各业不断涌现的“质量门”事件依然给我们敲响着警钟。基于这样的背景，笔者结合HG机电厂质量成本管理的实际应用状况，对企业质量成本管理体系的构建与实施进行研究，以期在在帮助HG机电厂构建其质量成本管理体系，使其相关工作迈上正轨的同时，可以为其他类似的企业开展质量成本管理工作提供参考。 本文首先采用文献研究的方法，对质量成本管理相关的理论研究进行了梳理和概述。在此基础上结合HG机电厂的现状，设计针对HG机电厂的质量成本管理体系构建过程和每个子体系的构建程序、方法、内容等，并针对HG机电厂质量成本管理的实施，分析各实施阶段的主要任务以及实施质量成本管理所需开展的基础保障工作。本文最后对HG机电厂2014年度质量成本管理体系的运行情况进行了调查，对其实施效果分别从定性和定量两方面进行了评价，并采用数据包络分析的方法对其质量成本管理决策的有效性进行了评价。

Profit is an enterprise’s fundamental to survival, and the cost decides how much profits the enterprise can produce. Meanwhile, the increasingly fierce market competition make customers have increasingly high demands on product quality. Products must have high quality and low cost in order to have a stable source of customers and enable businesses have a place in a competitive market. Therefore, how to properly deal with the relationship between product quality and cost, that is, quality costs, is a major question companies must solved. Since reform and open, China's product quality has been greatly improved. However, the quality accident emerging from all walks of life rings alarm bells timely. Based on this background, I studied how an enterprise builds and run the system of quality cost management combining HG Electromechanical Factory’s application, with a view of helping HG Electromechanical Factory to construct and push ahead with Its quality cost management. At the same time, I expect my study can provide reference for other similar enterprises to carry out quality cost management. At first, this text ran and summarize the existent theoretical study on quality cost management using literature research method. On this basis combined with the HG Electromechanical Factory’s present situation, the text designed HG Electromechanical Factory’s system of quality cost management and each sub-system of procedures and methods, content and so on. The text also analyzed the main task of each phase in HG Electromechanical Factory’s quality cost management, as well as the basic security work required to carry out. At last, the text made an investigation of the operation of HG Electromechanical Factory’s quality cost management system in 2014, and evaluated the effect of implementation from two aspects of qualitative and quantitative, evaluated the effectiveness of carrying out quality cost management using Data Envelopment Analysis(DEA) method.