摘要
《中国制造2025》对中国企业提升产品质量提出了更高的要求,加强质量成本管理迫在眉睫。质量成本高低受预防成本、鉴定成本、内部质量损失、外部质量损失等因素的影响,寻求最优质量成本要做好内部结构平衡。质量成本管理绩效受企业战略管理、质量成本基础管理水平、质量文化等因素影响,需要从战略质量成本管理、落实质量成本管理职能、变革企业质量文化、重视隐性质量成本统计分析等方面加强质量成本管理。
Since Made in China 2025 has put forward higher requirements for Chinese enterprises to improve their product quality,strengthening quality cost management has therefore become an important and imminent issue.The quality cost is affected by such factors as prevention cost,appraisal cost,internal quality loss and external quality loss. Effect of quality cost management performance includes enterprise strategic management,quality cost management level,and the quality cultural factors. To strengthen quality cost management,it needs to implement the strategy of quality cost management,enhance quality cost management,transform the quality culture,pay attention to the hidden quality cost analysis and so on.
作者
段远刚
DUAN Yuan-gang(School of Accounting at Capital University of Economics and Business, Beijing 100070, China)
出处
《北京联合大学学报（人文社会科学版）》
CSSCI
2017年第1期64-69,共6页
Journal of Beijing Union University(Humanities and Social Sciences)
基金
国家自然科学基金项目"我国企业创新型战略质量成本管理体系研究"(项目编号:71472127)
关键词
质量
成本
质量控制
质量管理
成本管理
quality
cost
quality control
quality assurance
cost control
