摘要
随着微利时代的到来,当今企业,争取更大竞争优势的法宝,是提升企业的质量成本管理,以更优良的产品质量,更低的产品成本满足市场的需求。然而很多企业在质量成本管理中,存在质量成本管理与财务语言应用相脱节的问题。即没有根据财务语言进行量化和度量质量成本管理,导致质量成本管理数据信息不健全,严重阻碍了企业质量成本管理的提升,阻碍了企业的经济发展。本文剖析了这一问题的原因,并探讨了基于财务语言应用下质量成本管理的有效落实和企业效益的提升。
With the advent of the meager profit era, the magic weapon for today's enterprises and for their greater competitive advantage is to improve their quality-cost management and meet market demands with better product quality and lower product cost.However, many enterprises have problems of quality cost management and financial affairs language applications in disjointed. That is,there is no quantification and measurement of quality cost management based on the financial affairs language, resulting in poor quality cost management data information, which seriously hindered the improvement of enterprise quality cost management, hinder the economic development of enterprises. This article analyzes the reasons for this problem, and discusses the effective implementation of quality cost management based on financial affairs language application and the improvement of enterprise's benefits.
出处
《财会通讯(上)》
北大核心
2018年第3期110-112,共3页
Communication of Finance and Accounting
基金
国家自然科学基金"我国企业创新型战略质量成本管理体系研究"(项目编号:71472127)阶段性研究成果
关键词
质量成本管理
财务语言
度量
Quality cost management
Finance language
Measuring