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桂林165厂是航空航天部直属单位,也是航天元器件研制与生产相结合、厂所合一科技型军工企业。今年开展“质量、品种、效益年”活动中,这个厂上半年工业总产值销售收入实现利润分別比去年同期增长61.8％、96.9％、66.27％,取得了好的成果。这里着重介绍该厂抓质量成本与分析的一些做法。一、确定质量成本项目成本项目是根据成本管理的要求,汇集、核算为保证产品质量所耗费的费用而设置的。在一级科目“质量费用”下分设预防费用、鉴定费用、内
Guilin 165 plant is directly subordinate to the Ministry of Aeronautics and Astronautics. It is also a united technology-based military enterprise that combines the development and production of aerospace components. In the “Quality, Variety, and Benefit Year” campaign launched this year, the profits of the total industrial output value of this plant in the first half of the year increased by 61.8%, 96.9%, and 66.27% over the same period of last year, and good results were achieved. Here I will focus on some of the practices of the plant that focus on quality cost and analysis. First, determine the cost of quality Project costs are based on the requirements of cost management, collection, accounting to ensure that the product quality costs incurred and set. In the first-level subject “Quality Expenses,” separate prevention costs, identification fees, and expenses