论铁路运输企业质量成本管理

On Quality Cost Management for Railway Transport Enterprise

从铁路运输质量管理及成本管理的实际情况出发,提出了铁路运输企业的质量成本概念,设计了铁路运输业质量成本的3个一级科目、26个二级科目以及质量成本分析的指标体系。提出了具有可操作性的铁路运输业质量成本核算及分析的基本方法,并对现场实施该方法时应注意的一些问题作了说明。

The paper puts forward a quality cost concept based on the actual conditions of quality and cost control in railway transport interprise, designs three first-class and 26 second-class subjects for quality cost, and target system for quality cost analysis. It proposes an operationally basic cost accounting and analysis in railway transportation. Also it gives explaination on some problems met in practice.