新形势下我国企业质量成本核算的研究(上)

质量成本核算是企业质量管理活动的重要内容，对于评价企业质量管理活动成效以及进行质量管理决策起着重要的支持作用。本文主要研究在我国实施新会计制度。企业质量管理工作进一步深化和ISO9000认证广泛开展的新形势下，质量成本核算的内容和程序，包括质量成本项目的设置、质量成本的归集和分配以及质量成本报告。

Quality cost accounting is the most inlportant elements in the enterprise quality managementactivities. It plays an important supporting role in evaluating the effect of enterprise quality management activities and making quality management policy. The mam purpose of this article is to study the content andprocedure of quality cost accounting, including the arrangement of quality cost program, the assernble andassignment of quality cost and the report of quality cost, under the present net` sitllation which includes thenewly proceeded accountancy systenm, the further development of the enterprise quality management and theprogressively popularization of ISO9000 authentication.