摘要
质量成本是全面质量管理和财务成本管理深入发展必须研究的问题。为了满足顾客的需要和保护企业的利益,企业必须有计划地、有效地利用可获得的技术、人力和物质资源,在考虑利益、成本和风险的基础上,使质量成本最佳化并对质量成本加以控制,文章就质量成本的要素与质量成本控制的原则、标准的制定、控制的执行、分析、考核等方面进行论述。
Quality cost is the topic that must be studied after the further development of comprehensive quality management and finance cost management. In order to meet the customers' need and protect its own benefits ,the business enterprise must make use of the technology,labor force and material resources available regularly and effectively, and with the consideration of benefits, cost and risk, optimize and control the quality cost. This paper discusse's fi'om the aspects of quality exist dement, execution, analysis and testification of quality cost control.
出处
《安徽建筑》
2006年第2期137-139,共3页
Anhui Architecture