This paper selects all A-share listed companies in the manufacturing industry in the 2012 edition of the CSRC's industry classification from 2020 to 2022 as the research object,and discusses the impact of CEO background characteristics on enterprise quality cost management.Through the empirical data analysis of a large number of enterprises,this paper finds that there is a significant relationship between the background characteristics of CEOs,including gender,educational background,financial background,and overseas background,and the implementation of quality cost management by enterprises.This study provides an important theoretical and practical reference for enterprises to select and train CEOs with excellent background characteristics,as well as to improve the quality cost management level of enterprises.
CEO background characteristicsquality cost managementUpper Echelons Theory