质量成本核算中的几个问题

Problems about the recognition and measurement of cost of quality

本文系统地阐述了企业在质量成本核算中应注意的问题，明确了费用的接口界限及内部质量损失的核算方法，提出了企业质量成本核算组织的建立和完善的对策。

This paper tries to explain how to classity the different cost of quality and the approach of loss or gain on internal quality .It is the prerequisite of measuring the cost of quality to set up a good accounting information system.