现行企业质量成本核算的探讨

The Research of the Enterprise's Quality Cost Accounting

我国现行质量成本核算中,存在质量成本与财务会计成本项目不对应,现有质量成本核算不全面,不能反映质量的经济性等问题,由此提出应设置质量成本、质量收入、质量收益等科目及合理估计机会损失,以期对企业质量成本核算具有一定的借鉴作用。

There are some defects in the present quality cost accounting in our country. For example, the quality costs are not identical with the costs of financial accounting, it can not include all aspects and reflect the economics characteristic of quality. So the paper presents some measures to solve these defects. Such as, setting the accounts of quality cost, quality revenue and quality income, estimating opportunity lose, these are used for enterprises to carry on the quality cost accounting.