质量成本管理中财务测量方法的应用  

Application of Financial Measurement Method in Quality Cost Analysis

作　　者：刘洋[1] Liu Yang(No.39 Research Institute of CETC, Xi＇an 710065 China)

机构地区：[1]中国电子科技集团公司第39研究所,西安710065

出　　处：《测控与通信》2018年第3期48-53,共6页

摘　　要：基于（（ISO9004—2015质量管理体系业绩管理指南》8．2．1．4财务测量，管理者应考虑将过程有关的数据转换为财务方面的信息，以便提供对过程的比较测量并促进组织有效性和效率的提高，本文介绍了质量成本项目构成、质量成本核算和分析方法以及质量管理体系财务测量结果的应用，并结合实际应用进行了说明。Based on the ISO 9004-2015 Quality Management System Performance Management Guidelines 8.2.1.4 Financial Measurement, managers should consider converting process-related data into financial information in order to provide comparative measurements of processes and improve organizational effectiveness and efficiency. The composition of quality cost items and quality cost accounting are introduced in this paper. The analysis method and the application of the financial measurement results of the quality management system are described in combination with the practical application.

关 键 词：质量成本 分析 财务测量 

分 类 号：F273.2[经济管理—企业管理]