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质量会计是用会计方法控制和核算产品生产过程中质量诸因素的一种会计管理活动。它包括产品质量形成过程中的技术准备、加工制造、辅助生产、产品使用等过程的质量技术经济活动及其成果。概括起来,质量会计有三项基本任务:第一、控制和核算企业产品质量形成过程中的质量经济标准,实行优质低耗,提高企业经济效益;第二、核算和确定企业内部
Quality accounting is an accounting management activity that uses accounting methods to control and account for various factors of quality in the production process of products. It includes the technical, economic and technological achievements in the process of product quality formation, such as technical preparation, processing and manufacturing, auxiliary production and product use. To sum up, quality accounting has three basic tasks: First, control and accounting of the quality of the enterprise product quality in the process of economic standards, the implementation of high quality and low consumption, improve the economic efficiency of enterprises; second, accounting and determine the internal