试论质量成本管理

On Quality and Cost Management

介绍了质量成本管理的内容;分析了开展质量管理活动可能产生的社会效益和经济效益,以期强化质量成本管理的意识,同时为推动质量成本管理活动提供一些可资借鉴的内容和方法。

The article gives an introduction to the contents of Quality and Cost Management （QCM）.It analyses the possible social intrests and economic profits brought by the QCM activities,and caters for enhancing the consciousness of QCM.At the same time,it also provides some useful information and methods for the improvement of the QCM activities.