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与大多数管理方法一样,质量成本管理也是一种需要大量日常基础数据(财务数据)做统计分析,控制、预测产品质量成本的管理方法。以下就科研所目前成本管理的特点是否能开展质量成本管理工作谈一点看法。 质量成本管理是成本管理的发展,它进一步扩大了成本管理的职能与作用。就一般情况来说,全成本核算的会计科目需要增减或变更,否则质量成本无法从会计人员通常所记载的帐目中计算出来,这就给开展质量成本管理工作带来了不少的问题和困难,特
As with most management methods, quality cost management is a management method that requires a large amount of daily basic data (financial data) to do statistical analysis, control, and predict product quality costs. The following will talk about whether the characteristics of current cost management in scientific research institutes can carry out quality cost management. Quality cost management is the development of cost management, which further expands the function and role of cost management. In general, accounting items for full-cost accounting need to be added or subtracted or changed. Otherwise, the quality cost cannot be calculated from the accounts normally recorded by accounting personnel. This has brought a lot of problems to the implementation of quality-cost management. And difficult, special