油气输送钢管制造企业质量成本管理理论与应用

The Study and Application of Quality Cost in Manufacturing Enterprises of Oil-Gas Transmission Steel Pipes

目前,随着石油天然气需求量的增加,对油气输送钢管质量的要求也越来越高,为此,企业必须为社会提供与之相适应的质量高、价格廉、适销对路的产品和服务,以获得企业自身更多的赢利。因此,作为会计核算的重要组成部分,成本就成为企业关注的焦点,而质量成本作为企业成本的一部分,对现代企业的经营发展起着极其重要的作用,为此,研究与探讨油气输送钢管制造企业质量成本控制的措施和效果等就有非常重要的意义。

With the increase of demands for oil and natural gas, the requirements for the quality of the oil-gas transmission steel pipes have become higher and higher. So enterprises should provide products and services which are high in quality, cheap in price and proper in application in order to get more profits for enterprise itself. In fact, cost has been the focus of enterprises and also the important composition of accounting calculation. Quality cost, as one part of enterprise cost, plays an important part in the development of modern enterprise business. Therefore, it is very significant to study and discuss the methods and effect of quality cost control in manufacturing enterprises of oil-gas transmission steel pipes.