摘要
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。
From the real situation of quality and cost management of railway transportation, the paper put forward the concept of quality cost of railway transportation enterprises; set up three first grade headings and 26 second grade headings of quality cost of railway transportation as well as the target system of quality cost analysis; put forward a practical basic method of quality cost accounting and analysis of railway transportation; and made explanation of some issues which need special attention for on site implementation.
出处
《铁道运输与经济》
北大核心
1996年第11期35-37,共3页
Railway Transport and Economy
