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文章对广义质量的含义、质量对质量收益和质量成本的影响进行了较为透彻地分析和阐述,较为完整地阐释了质量对财务绩效产生影响的原理和方式,并基于广义质量概念提出了定性描述质量经济性的模型和质量“没有最好,只有更好”的观点,解释并强调了“零缺陷”、“质量免费”等现代质量理论的合理性。
The article has carried on the thorough analysis and the explanation to the meaning of the generalized quality, the influence of the quality on the quality benefit and the quality cost, explained the principle and the way that the quality affects the financial performance more completely, and proposed the qualitative description based on the generalized quality concept Quality economy model and quality “not the best, only better ” point of view, to explain and emphasize “zero defect ”, “quality free ” and other modern quality theory is reasonable.