摘要
借助盈亏平衡分析法在产品质量经济分析决策中，有助于选择质量和经济效益达到最佳结合的质量管理方案，指导日常的质量管理工作，确定最佳的产品质量水平和价格水平。并且结合功能成本分析，有利于在产品设计的基础上增强产品功能，降低产品成本和消耗，谋求最佳经济效益。
Managerial decision is a complex, hard and compretensive job. The application of break -even ananlysis in product quality ananlysis decision will help to select the quality control plan of best intergration of quality and ecnomic benefit,to quide day-to-day quality con-trol, to determine the best quality and price,and with the function cost ananlysis,will benefit in adding prodUGt function,reducing product cost and comsume,obtaining the best ecnomicbenefit on the base of product design.
