摘要
中国企业应从"质量战略"的高度来重视产品的质量。从"源头"抓起,为了减少波动,产品的质量要从设计、研制、生产的全过程进行控制。"质量投入收益率模型"是质量投入与获利之间有一个量化反映,这种方法把质量改善的努力看作是一种投入,并肯定这些努力在财务上是能够说明的,从而使决策人知道在质量改善过程中,那里应该投入。
The enterprises of China should pay more attention to quality of products from'quality strategy'.In order to reduce fluctuation,the quality of product should be controlled in overall designing,developing and manufacturing processes.The model of inputoutput reflects the quantitative relationship between quality input and profits, such kind of approach considers the quality improvement as an input,affirming that these effort can be reflected in finance sheet.Thereby,in quality improvement progress,the decisionmakers can know where they should put in.
出处
《辽宁工程技术大学学报(社会科学版)》
2003年第2期38-40,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
质量战略
并行综合
成本
quality strategy
parallel integration
cost