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质量成本是用以揭示产品质量与成本的内在联系,衡量质量保证体系在提高本单位经济效益中的作用的尺度。通过质量成本核算可以发现企业在技术上和管理上的薄弱环节,寻求经济合理的、用户满意的产品质量水平,降低产品总成本,提高经济效益和社会效益。当前,随着全面质量管理工作的深入开展,为了保证产品质量,各企业在实施质量控制方面投入的力量愈益增多,其中质量成本项目的预防费用、鉴定费用、内部和外部损失费用有的已占企业生产投资的20—30％,工时已占生产总工时的7—13％,其中检验试验占用工时最多,而且需要中断生产,严重影响生产效率。因此,如何降低质量成本,发挥质量投资的经济效益,改进生产检验组织工作,已成为质量管理部门必须
Quality cost is used to reveal the inherent relationship between product quality and cost, and measures the quality assurance system’s role in improving the economic efficiency of the unit. Through quality and cost accounting, we can find out the technical and management weaknesses of enterprises, seek economically reasonable and user-satisfactory product quality levels, reduce the total cost of products, and increase economic and social benefits. At present, with the in-depth development of total quality management, in order to ensure product quality, companies are increasingly investing in the implementation of quality control. Among them, the cost of prevention, appraisal fees, and internal and external loss costs of quality and cost projects have been increased. 20-30% of production investment in enterprises, working hours have accounted for 7-13% of total production hours, of which the inspection test occupies the most hours, and the need to interrupt production, seriously affecting the production efficiency. Therefore, how to reduce the cost of quality, give play to the economic benefits of quality investment, and improve the work of production inspection organizations have become a must for quality management departments.