试论全面质量成本管理

On Quality Cost Management

质量成本管理在工业企业经营活动中起着举足轻重的作用,质量成本分析是财务管理的重要组成部分,加强质量成本分析有利于企业进行成本控制,有利于企业选择最优的质量成本模型,使企业以最小的投入获得最大的经济效益。

Quality cost management plays a important role in enterprises＇ operation and Quality cost analysis is a part of financial management. Strengthening quality cost management can facilitate cost control, optimium choice of quality cost model and optimium interests of enterprises.