The purpose of this thesis paper is to explore the selection of quality cost management dimension indicators, the mechanism of quality cost management on enterprise performance, the size of the impact of each component of quality cost management on enterprise performance, in order to improve the quality management cost management theory. On this basis to minimise the loss cost and achieve optimal enterprise performance. The paper analyses the impact of quality cost management on enterprise performance by designing questionnaires, collecting data through surveys and using statistical methods. The relevant theories of quality cost management and enterprise performance is compared, and the correlation between qualities cost management and enterprise performance is explored by means of a questionnaire. This paper also explores the extent to which each component of quality cost management affects firm performance, which in turn enriches the relevant theories of quality cost management. The results of this study indicate that quality cost management has an important impact on enterprise performance, and that recognising the relationship between quality cost management and enterprise performance, identifying scientific management methods, and continuously improving quality cost management are important means of enhancing enterprise competitiveness. It is expected that it can provide some references for enterprises to carry out quality cost management effectively.

Ⅰ. Introduction
    1. Introductory
    2. Background of the Study
    3. Research Purpose
II. Concepts and related Theories of Quality Cost Management and BusinessPerformance
    1. Relevant Concepts
    2. Relevant Theories
    3. Research Framework
    4. Assumptions
III. Correlation between Quality Cost Management and Firm Performance
    1. Research Methodology
    2. Results of Data Analysis
    3. Table of Assumptions
    4. Conclusions and Issues
Ⅳ. Concluding Recommendations

• Zhang Qinghui(Doctoral Student, Department of Global Food Service Management, Woosuk University)