With the further development of Six Sigma Management in enterprises, it is found that with the continuous improvement of quality level, the proportion of quality cost in sales volume of enterprises has not increased sharply, but decreased continuously, as shown in Table 1. The main reason is that, on the one hand, with the improvement of product quality, the increase of orders, the continuous growth of output and sales volume, the enterprise's production capacity has been fully utilized, and the unit product cost has been reduced; on the other hand, due to the implementation of quality improvement actions, ". The iceberg under the water is smaller and smaller, and the total quality cost is also reduced. In addition, although the improvement of quality level will cause the increase of prevention cost and identification cost, the growth of quality income far exceeds that of quality cost. As a result, the profit margin of enterprises is increasing, and the proportion of quality cost in sales volume is decreasing.<br>
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