对质量成本问题的浅析

质量成本是一门边缘学科,它涉及成本管理、责任会计、企业质量管理等多个相关领域。现代企业管理的实践充分证明:质量是企业的生命,是建立企业信誉,获得最好经济效益的重要内容。从财会管理的角度来看,推行和加强“质量成本”的核算,是将成本工作渗透到生产、技术领域的好形式,也是提高经济效益,降低产品成本的有效途径。质量成本是一个综合性经济指标,它把技术活动与经济活动、质量管理活动与其他管理活动、企业经济效益与社会经济效益紧密地联系起来,是体现一个企业质量体系能有效运行的重要标志。本文就质量成本的核算与分析以及质量成本的控制等问题作了简要介绍和阐述。

Analysis on Quality Cost

Quality cost is a frontier subject, covering cost management, responsible accounting, quality management and so on. The practice in modern management has proved that quality is the life of the enterprise as well as the key to establish reputation and gain the maximum profits. From the accounting management, pushing and strengthening the accounting of quality cost are the effective ways to not only penetrate the cost management into productive and technical areas but enhance economic profits and lower the production cost. As a general economic target, quality cost is closely connected technology with economy, quality management with other activities and economic with social benefits, reflecting the target to keep the quality system functioning.