基于顾客维度的质量成本管理探讨

在运用平衡记分卡进行企业绩效评价时，顾客视角是一个重要的衡量标准。成本管理作为影响企业绩效的一个重要因素，更应考虑顾客对质量的经济性要求，在质量管理时应从产品提供者的质量管理转变为产品使用者的质量管理。本文从顾客角度出发，在分析传统质量成本模型局限性的基础上，提出了基于顾客维度的质量成本管理修正模型，并对优化企业质量成本管理的相关策略进行了探讨。

On the Customer-based Management of Quality Cost

In the appraisal of a business＇ s performance by means of the balance scorecard, the perspective of the customer is an important yardstick. In the cost management, an important factor that affects the business performance, the customer＇ s demands on product quality should be more seriously taken into consideration, and the product-quality management should be shifted from that by the supplier to that by the user. This paper, starting from the point of view of the customer and based on an analysis of the limitations of traditional models of quality cost management, proposes an improved, customer-based model of quality cost management, and explores strategies for optimizing the business quality cost management.