摘要
提出了在先进制造环境中 ,质量成本核算体系是企业开展质量成本管理的重要内容 ,指出必须在“合理质量”观念下重新界定质量成本 ,对质量成本核算科目的名称、核算范围以及对应关系进行明确的规范 。
Quality cost calculating system is an important part of enterprise's quality cost management in Advanced Manufacturing Environment (AME),pointed out that quality cost must be re-identification under the concept of“reasonable quality”,the name of quality cost account、the calculating range of quality cost account and their corresponding relationship must be clearly defined.Quality cost calculating system conformed to AME requirements should be designed.
关键词
先进制造环境
质量成本
成本管理
核算体系
Advanced Manufacturing Environment
quality cost
cost management
calculating system
