摘要
针对一起典型的中小型制造企业出现的质量事故,在对引起该事故产生的浅层原因进行系统分析的基础上,站在一个理性领导人的角度,利用增量效益费用比的经济方法对员工缺乏积极性、质量成本投入不够、质量认证流于形式等原因进行了深层次探讨,发现中小型企业质量事故偏多是因为中小型企业领导人会更偏向于节约会计成本的缘故。
By sampling a case of quality accident in the small ＆ medium manufacturing enterprises, the paper conducts a systematic analysis on the causes for the accident from the perspective of rational leader. With the economic approach to the ratio d benefit increment and expense, the paper explores such reasons as lower staff initiative, insufficient investment into quality control, ineffective quality identification etc. The findings show that since enterprise leader ten to save accounting cost,this increasea the number of quality accidents in small and medium enterprise.
出处
《商业研究》
北大核心
2006年第3期89-91,共3页
Commercial Research
关键词
质量事故
质量成本
增量效益
增量费用
quality accident
quality cost
benefit increment
expense increment
