摘要
企业的质量成本工作在我国近几年才开始进行。过去,因没将质量成本从总成本中分离出来,导致一些企业将因质量问题造成的成本上升转嫁给消费者。本文意在通过对质量成本的论述,寻求一种最佳制造质量成电、降低总成本、提高经济效益的可行方法。
The job of the enterprise quality cost begin only at the recent years in our country. Early,because of the quality cost was not separated from the total cost,it leads to that some enterprises taking the increase in cost as a result of the problems of quality shift to the consumers. This article has a discussion on the quality cost and introduces a feasible method to seek the optimum quality cost of production and to. decrease the total cost for the improvement of economic benefit.
出处
《河北科技大学学报》
CAS
1994年第3期74-80,共7页
Journal of Hebei University of Science and Technology
关键词
质量
成本
管理费用
quality
cost
managerial cost