ABC法在TQM中的应用  

Application of Activity-based Costing in the Total Quality Management

作　　者：郑丽霞[1] 

机构地区：[1]武警广州指挥学院数理教研室,广州510440

出　　处：《价值工程》2005年第9期50-52,共3页Value Engineering

摘　　要：质量和成本都是企业必须考虑的问题。实施全面质量管理是企业获取竞争优势的关键之一,它致力于以最为经济的方法生产出用户满意的产品。而ABC法作为一种新的成本计算方法,它能准确地计量产品的成本。在全面质量管理过程中应用作业成本法,可以兼顾质量和成本,优化生产作业链,从而实现企业价值最大化的目标。Quality and cost are two factors that enterprises must focus on. To perform total quality management is one of the key works to gain competition advantage. It tries to provide products for the satisfaction of customs by economical way. As a new method, actlvity-based costing can account costs accurately.To apply it in the total quality management, enterprises can balance quality and cost to maximate their value.

关 键 词：作业成本法 全面质量管理 应用 

分 类 号：F253.3[经济管理—国民经济]