| 质量成本控制中的几个经济范畴 |
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| 引用本文： | 程淮中. 质量成本控制中的几个经济范畴[J]. 淮阴师范学院学报(哲学社会科学版), 2001, 23(2): 179-183 |
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| 作者姓名： | 程淮中 |
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| 作者单位： | 淮阴财经学校,江苏,淮安,223001 |
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| 摘 要： | 真正的质量特性是满足消费的要求，而质量的经济性应指质量剧本最低时质量水平为最佳。传统的质量成本观有其一定的局限性，质量成本与质量损失构成质量会计两个重要的基本概念。开展质量成本控制，应做好质量成本预测、计划、核算、分析、考核和报告等工作。
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| 关 键 词： | 质量 经济性 质量成本 质量成本控制 产品成本 质量会计 质量成本报告 质量成本预测 质量成本核算 |
| 文章编号： | 1007-8444(2001)02-0179-05 |
| 修稿时间： | 2000-10-16 |
On Several Economic Terms in Quality-related Cost Control |
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| CHENG Huai zhong. On Several Economic Terms in Quality-related Cost Control[J]. Journal of Huaiyin Teachers College(Social Sciences Edition), 2001, 23(2): 179-183 |
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| Authors: | CHENG Huai zhong |
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| Abstract: | Hight quality in a real sense is to meet the consumers' requirements. Quality with economic property refers to the best quality at the lowest cost. There are limitations in traditional view of quality related cost. Quality cost and quality loss are two important basic concepts of quality accounting.Quality related cost control requires many efforts in prediting,planning,accounting,analyzing,checking and reporting of quality related cost. |
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| Keywords: | quality quality economy quality related cost quality related cost control |
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