摘要
管理手段就经济层面来说主要体现在质量成本的控制上,也是衡量质量体系是否有实质性作用的一大重要因素。对质量成本归集、核算、分析、报告以及控制等措施,不仅可以高效找到控制生产成本的方法,同时也可以充分监督生产活动的正常进行。论文对质量成本管理的主要内容、模型以及基于新最佳质量成本观的质量成本管理方法进行了阐述,以期为企业降低企业成本、提高经济效益和企业市场竞争力能够有所帮助。
On the economic level,management means are mainly embodied in the control of quality cost,which is also an important factor to measure whether the quality system has a substantial effect.Measures such as quality cost collection,accounting,analysis,reporting and control can not only find efficient methods to control production costs,but also fully supervise the normal operation of production activities.This paper expounds the main contents and models of quality cost management and the quality cost management method based on the new best quality cost view,so as to help enterprises to reduce enterprise costs,improve economic benefits and competitiveness in the market.
作者
韩川川
HAN Chuan-chuan(LG Chemical(Nanjing)Information Electronic Material Co.Ltd.,Nanjing 210000,China)
出处
《中小企业管理与科技》
2020年第15期15-16,共2页
Management & Technology of SME
关键词
制造业
质量成本
控制
manufacturing industry
quality cost
control