施工企业会计核算中质量成本的核算

Quality cost accounting in accounting calculation of construction enterprises

介绍了质量成本核算纳入企业会计核算体系的几个要点 ,强调了财务管理应与企业的质量目标相连接 ,从而完善会计核算的基本职能 。

In this paper several key points as quality cost accounting entering into accounting calculation system of enterprises are introduced, at the same time the coordination of financial management and quality object of enterprises is emphasized to improve the primary functions of accounting calculation and realize the unification of quality cost and economic benefits.