摘要
为了提升产品质量和获取顾客认可,企业实施ISO/TS 22163:2017 《铁路应用质量管理体系轨道交通组织业务管理体系要求:ISO 9000:2015及其轨道交通领域应用的特定要求》并通过认证。阐述ISO/TS 22163:2017对财务管理的要求,从认证角度,就企业如何实施预算管理、产品生命周期成本管理和项目成本管理进行研究,并指出认证过程中财务管理存在的问题,对财务管理在PDCA循环中的作用进行了分析。
To improve product quality and receive recognition from customers, an enterprise shall carry out the ISO/ TS 22163:2017 Railway Applications--Quality Management System--Business Management System Requirements for Rail Organizations : ISO 9000:2015 and Particular Requirements for Application in the Rail Sector and get certi- fied. The Article specifies the financial control requirements made in ISO/TS 22163: 2017. In view of certification, it studies how an enterprise carries out budget management, LCC ( life cycle cost ) management and project cost management, points out financial control problems existing in the certification process and analyzes the role of finan- cial control in the PDCA cycle.
出处
《铁道技术监督》
2018年第11期32-36,共5页
Railway Quality Control
关键词
轨道交通
技术规范
认证
质量管理
生命周期成本
全面预算
项目成本
Rail Transit
Technical Specifications
Certification
Quality Management
LCC
Overall Budgets
Project Costs