质量成本这一概念在国外五十年代就提出了、经过几十年的实践,逐渐形成了一套核算管理体系,取得了明显的成效。但在我国还没有系统地开展质量成本核算。近几年来有不少企业着手进行质量成本管理实践,但大部分仅只是对其四个成本项目(即预防费用、鉴定费用、内部故障费用、外部故障费用)进行一定的分析,分析其数额大小,构成比例等,还没有真正实行质量成本核算。要对质量成本进行有效的控制管理,仅仅分析几个成本项目的数额及构成比例是不够的,更重要的是对质量成本分门别类的登记反映,进行帐户处理,加以日常控制并核算质量成本管理的经济效益。下面是笔 The concept of quality cost was proposed in the fifties in foreign countries. After several decades of practice, a set of accounting management system has been gradually formed and remarkable results have been achieved. However, quality cost accounting has not been carried out systematically in our country. In recent years, many enterprises set out to carry out quality cost management practices, but most of them only make some analysis on the four cost items (that is, preventive costs, appraisal fees, internal fault costs and external fault costs), analyze their amounts , Constitute the ratio, etc., have not really implemented quality cost accounting. To effectively control the quality cost, it is not enough to analyze only the amount and composition of a few cost items, and more importantly, the registration reflections on the quality cost classification, the account processing, the daily control and the quality cost management Economic benefits. Here is the pen