摘要
文章从电子专用设备制造业的特殊性出发,通过对质量成本进行系统分析,提出强化质量成本意识、规范质量成本核算、加强质量成本控制、完善质量成本分析等措施,以构建有效的质量成本管理体系,为企业管理层提供可靠的信息,便于进行质量体系的改进,从而实现企业的质量目标,促进企业经济效益的增长。
In the management of cost-of-quality of special electronics equipment manufacturing enterprises,there are some general problems such as lacking in consciousness,ambiguity of power and duties,inappropriate way of analysis and thinking and so on.Starting from the particularity of special electronics equipment production,this paper makes a systematic analysis of cost-of-quality,on which basis it proposes such measures as strengthening cost-of-quality consciousness,regulating cost-of-quality accounting,enforcing cost-of-quality control and improving cost-of-quality analysis.By constructing effective cost-of-quality management system,it could provide reliable information for enterprise leaders to make improvement in quality system,so as to realize the enterprise quality purpose and promote enterprise economic benefit.
出处
《机械管理开发》
2010年第6期142-143,145,共3页
Mechanical Management and Development
关键词
电子专用设备
质量成本管理
质量成本控制
质量成本分析
Electronics special equipment
Cost-of-quality management
Cost-of-quality control
Cost-of-quality analysis