浅议质量成本的管理  

作　　者：徐峰[1] 张准[2] 白海英 

机构地区：[1]中国石化股份有限公司 [2]河南油田分公司 [3]南阳石蜡精细化工厂,南阳473132

出　　处：《石油工业技术监督》2001年第10期14-16,共3页Technology Supervision in Petroleum Industry

摘　　要：阐述了质量成本的概念 ,指出企业进行质量成本管理的意义在于提高质量、降低成本、增加经济效益 ;对质量成本的内容进行了科学分类 ,提出进行质量成本管理的原则和程序 ;论述了如何通过“质量成本特性曲线示意图”这一直观的方法 ,来确定适宜的质量成本水平。指出 ,确定适宜的质量成本水平并结合企业实际确定适宜的质量水平 ,是讨论质量成本管理的根本意义所在 ;最后简要分析了如何进行质量成本的统计与计算、分析与控制 ,指出质量成本控制有助于质量成本管理目标的顺利实现。The concept of quality cost is discussed and it is pointed out that the significance of carrying out quality cost management lies in improving quality and reducing costs so as to increase economic benefit.A scientific classification is made of quality costs and the principles and procedures of quality cost mangement are put forward.It is discussed how to find out a suitable level of quality cost by the use of the 'sketchy graph indicating characteristics of quality costs'.It is stressed that fixing a suitatable level of quality cost in light of the reality of an enterprise is the fundamental purpose for the discussion of quality cost management.Finally,a brief introduction is made on how to conduct statistics,and calculations,analysis and control concerning quality costs.

关 键 词：质量 成本 管理 

分 类 号：F273.2[经济管理—企业管理]