基于QMIS与AIS集成的质量成本核算  

Quality Cost Calculation Based on QMIS and AIS Integration

作　　者：陈卫军[1] 何有世[1] 

机构地区：[1]江苏大学工商管理学院,江苏镇江212013

出　　处：《商业研究》2005年第18期58-61,共4页Commercial Research

摘　　要：随着信息技术的发展以及新的管理思想的不断出现,建立有效的管理信息系统日益成为现代企业进行管理改革的热点。作为产生已久的质量成本管理思想,只有和企业管理信息系统有机地结合才能真正发挥其本身巨大的潜力。必须在汲取ERP管理思想的基础上,来探讨QMIS与AIS集成环境下质量成本的自动核算,才能得出质量成本与财务会计核算融为一体的账务处理流程及其实现方法。With the development of information technology and constant emergence of new management ideas, it becomes inreasingly important to set up effective management information system in modem enterprises. As far as management theory of quality cost is concerned, only when organically combined with management information system can it exert its great potential.The innovation in this paper lies in the fact that the automatic calculation of quality cost under integration environment is probed based on the ERP management ideas; furthermore, the procedure and its realization of financial accounting combined with quality cost are provided.

关 键 词：质量成本 质量管理信息系统 会计信息系统 集成 核算 

分 类 号：F273.2[经济管理—企业管理]