企业产品质量成本管理的探讨

摘要

质量成本是全面质量管理活动的经济表现.对质量成本的管理与控制,不但可以找到降低质量成本的途径,促进经济效益的提高,同时也可以指导和监督质量管理活动,促进产品质量的改进与提高,进而提高整个企业的竞争力,本文从质量成本的特点及核算原则出发,论述了企业质量成本管理的方法策略,以促进企业质量成本管理水平的提高.%The quality cost is the economic performance of total quality management activities. The management and control of quality cost not only can find ways to reduce the cost of quality and promote economic efficiency, but also can guide and supervise the quality management activities to promote and improve product quality, so as to improve the competitiveness of enterprises. In this paper, from the characteristics of quality cost and accounting principle, the methods and strategies of cost quality management in enterprise are discussed to improve the management level of the cost of quality.