企业质量成本核算初探  

Preliminary Study about The Business Enterprise Quantity Cost Practice

作　　者：王学民[1] 李福兴[1] 

机构地区：[1]石家庄铁路职业技术学院,河北石家庄050041

出　　处：《石家庄铁路职业技术学院学报》2006年第B06期64-67,共4页Journal of Shijiazhuang Institute of Railway Technology

摘　　要：在过去的20年中,许多企业已经认识到质量管理的战略意义,它可以为企业带来巨大的竞争优势、持续的利润增长以及企业的长期繁荣发展。实现高质量以及产品和服务的持续改进已经成为大多数企业的生存方式。从质量成本的内涵出发,描述企业进行质量成本核算的内容,以期建立质量成本核算体系。In past 20 yearses, many business enterprises have already know the strategic meaning of quantity manage, it can bring the huge competitive advantage and keep on profit_growth and the long-term prosperity development of business enterprise. Carrying out the continuously improve of the high quantity and product and service already become existence method of most business enterprises. This paper sets out from the content of the quantity cost, describing the business enterprise to carry on the contents that the quantity cost practice in order to build up the quantity cost practice system.

关 键 词：企业 质量成本核算 质量管理 竞争优势 

分 类 号：F275.3[经济管理—企业管理]