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开展质量成本分析,对提高工业企业产品质量,降低产品成本,不断提高企业经济效益具有重要的作用. 质量成本分析的核心是质量,要与企业质量管理的总目标密切保持一致.质量成本分析的目的是用尽量少的费用、时间达到合理的质量水平.质量成本分析的方法是以质量管理的统计分析资料为基础,吸取成本管理中价值分析的特点而成的新分析方法.所以,质量成本分析的数据资料有的可以借用会计核算资料,有的要增加一些专门的会计核算要求和采用其他一些方法,才能反映所需资料.因为:(1)对收入和其他成本费用支出(即除质量成本之外的费用)不稳定的企业,今年的销售收入比去年有大幅度增加,并非等于质量成本也等比例增加.其他成本费用支出大
Carrying out quality cost analysis has an important role in improving the product quality of industrial enterprises, reducing product costs, and continuously improving the economic efficiency of enterprises. The core of quality cost analysis is quality, which must be closely aligned with the overall objective of enterprise quality management. Quality cost analysis The purpose is to achieve a reasonable level of quality with as little cost and time as possible. The method of quality cost analysis is based on the statistical analysis of quality management data and draws on the new analysis method that characterizes the value analysis in cost management. Therefore, the quality cost Some of the analyzed data may use accounting data, and some will need to add some special accounting requirements and adopt some other methods to reflect the required information. Because: (1) Expenses on income and other costs (ie, in addition to quality Costs other than costs) Instable companies, this year’s sales revenue has increased substantially compared to last year, not equal to the increase in the proportion of quality costs. Other costs and expenses are large