铁路运输业质量成本初探

A Preliminary Exploration to Railway Transportation Enterprise's Quality Cost

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，并对实施该方法时应注意的一些问题进行了说明。

Starting from the actual situation of railway transportation quality and cost management, the conception of railway transportation enterprise's quality cost is put forward. An index system with 3 items in grade-1 and 26 items in grade-2 is designed for railway transportation quality cost analysis. The basic methods executable for quality cost accounting and analyzing in railway transpotation enterprises are proposed,and explanations to some problems which should be paid attention to in using these methods are given.