企业的产品质量成本核算方法

Pilot Research on Enterpries Apply the Quality Cost Calculation Approach

本文介绍了在完善质量管理的基础上,如何进一步开展质量成本管理和在提升竞争力的过程中充分发挥质量体系应有的作用,并指出了质量成本的构成、质量成本核算的意义,并对企业如何开展好质量成本管理方法提出了几点建议。

This paper introduces the enterprises apply the quality cost calculation based on complement the quality system.To points out constitution of the notion of quality cost and meaning; the quality cost Calculation finally gave some advices about how to successfullly implement the quality cost calouletion approach.