摘要
质量和成本都关系到企业的核心竞争力,质量与成本之间有一定的依存关系,同时质量成本管理是成本管理的一种手段,企业正确的进行质量成本管理可以有效的提高产品质量、降低企业成本,提高企业经济效益和管理水平。
Quality and cost are related to the core competitiveness of enterprises and have a certain degree of interdependence, at the same time, quality cost management is a means of cost management ; the correct quality cost management can improve the quality of products effectively, reduce the enterprise cost, and promote the economic efficiency and management level of enterprises.
出处
《吉林工程技术师范学院学报》
2014年第3期20-21,共2页
Journal of Jilin Engineering Normal University
关键词
会计成本
质量成本
accounting cost
quality cost