摘要
阐述了企业竞争的实质和质量成本概念。揭示了质量改进与企业绩效之间内在的因果关系。透过对因不良质量导致的非增值活动和浪费对企业财务绩效的影响力的量化分析,论述了质量成本对质量改进和企业经营目标实现的贡献度;初步构建了质量成本管理的方法体系。
Based on the essential of enterprise competition and the concept of quality cost, this paper re-vealed the causality between the quality improvement and enterprise performance. The effect of non-value-added activities due to the poor quality and waste on the financial performance is quantatively analyzed, the contribution of quality cost to quality improvement and the realization of the objectives of enterprise is dis-cussed; and the system for quality cost management is preliminarily established.
出处
《核动力工程》
EI
CAS
CSCD
北大核心
2008年第S1期27-31,共5页
Nuclear Power Engineering
关键词
质量成本
质量成本管理
根本原因驱动分析
质量改进
Quality cost
Quality cost management
Fundamental cause-driven analysis
Quality im-provement
