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质量成本简单地说就是与质量管理职能有关的成本。它包括事故成本、鉴定成本、预防成本。质量成本会计就是要以货币为主要计量单位,对于与质量管理职能有关的成本进行单独的搜集、分类、记录。核算和分析,然后,根据管理上的要求,编制质量成本会计报表,以提供评价质量管理经济效益和进行质量投资决策的具有说服力的参数。作者认为,因为全面质量管理已向纵深发展,我国建立质量成本会计已成为必要。其必要性,我们可以归类为以下五点: 第一,在我国建立质量成本会计是全面质量管理发展的客观要求。现代化的质量管理已经发展成为与其他管理平行的职能。具体地说,现代化的质量管理方法,早已冲破了事后检验的局限性,逐步发展到对一个产品从研究、设计到制造,使用全过程的质量管理工作,要求计算与质量管理职能有
The quality cost is simply the cost associated with the quality management function. It includes accident costs, identification costs, and prevention costs. Quality cost accounting is to use money as the main unit of measurement, and to collect, classify, and record separately the costs related to quality management functions. Accounting and analysis, then, according to management requirements, prepare quality cost accounting reports to provide persuasive parameters for evaluating the economic benefits of quality management and making quality investment decisions. The author believes that because total quality management has been developed in depth, it has become necessary for China to establish quality cost accounting. Its necessity, we can categorize into the following five points: First, the establishment of quality cost accounting in our country is the objective requirement for the development of total quality management. Modern quality management has evolved into a parallel function with other management. Specifically, modern quality management methods have already broken through the limitations of hindsight inspections, and have gradually evolved into the quality management of a product from research, design to manufacturing, and use of the entire process, requiring that the computing and quality management functions have