| 质量会计核算体系的构建 |
| |
| 引用本文： | 王北军.质量会计核算体系的构建[J].西南农业大学学报(社会科学版),2004,2(3):53-55. |
| |
| 作者姓名： | 王北军 |
| |
| 作者单位： | 西南师范大学,数学与财经学院,重庆,400715 |
| |
| 摘 要： | 以质量成本理论为基础 ,在对质量成本内涵进行分析的基础上将质量会计核算向质量收入、质量损益领域拓展 ,以便企业管理者在质量管理中作出正确的决策 ,这 3项内容使质量会计在核算上形成一个完整的体系。
|
| 关 键 词： | 质量成本 质量收入 质量损益 |
| 文章编号： | 1672-5379(2004)03-0053-03 |
| 修稿时间： | 2004年3月3日 |
CONSTRUCTION OF A SYSTEM OF QUALITY ACCOUNTING |
| |
| WANG Bei-jun.CONSTRUCTION OF A SYSTEM OF QUALITY ACCOUNTING[J].Journal of Southwest Agricultural University:Social Science Edition,2004,2(3):53-55. |
| |
| Authors: | WANG Bei-jun |
| |
| Abstract: | Based on the theory of cost of quality, this paper expands quality accounting toward income of quality and gain & loss of quality after analyzing the connotation of cost of quality. The three components of cost of quality, income of quality and gain & loss of quality constitute a complete system of quality accounting. Thus the managers of enterprises can make better policies. |
| |
| Keywords: | cost of quality income of quality gain & loss of quality |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《西南农业大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《西南农业大学学报(社会科学版)》下载免费的PDF全文 |
