保险企业质量成本管理实证分析

保险业的发展不仅带动了我国经济的进步以及基础建设的稳步前行,同时对稳定居民生活、保障国民的生命和财产安全起着不可替代的作用。在这种形势下,以顾客满意度为导向的质量成本管理对保险业的健康稳定发展意义重大,对保险业质量成本管理进行分析也就非常重要。本文在总结国内外研究基础上,引出了保险业的质量成本管理问题。针对保险业的特殊属性,本文建立了以顾客满意度为导向的质量成本管理模型,构建了保险业质量管理的项目设置及成本核算方式,并选取35家寿险公司作为样本,对保险业的质量成本管理模型进行了验证,并给出了加强保险业质量成本管理的建议。

Empirical analysis on the quality cost management for insurance companies

The development of the insurance industry has not only contributed to China′s economic development and steady progress of infrastructure construction,but also has played an indispensable role in safeguarding people′s livelihood and protecting the safety of people′s life and properties.Therefore,conducting a customer satisfaction-oriented quality cost management is of vital importance for the healthy development of the insurance industry.The paper firstly summarized relevant researches on quality cost management within and without China.With a view to the unique features of the insurance industry,it established a quality cost management model centered on customer satisfaction,and constructed the project framework and cost accounting methods.The paper also selected 35 life insurance companies as samples to verify the model,and offered suggestions on how to strengthen quality cost management.