质量成本是指企业为保证和提高产品质量而消耗的所有费用以及因未达到质量目标而发生的一切费用的总和。它贯穿于生产经营活动的全过程,即产品的调查设计过程、材料供应过程、产品生产过程、销售及售后服务过程、用户使用过程。因此,其核算内容也应分环节反映产品在质量管理方面的“所费”和其带来的“所得”。质量成本项目的构成主要有:内部故障成本、外部故障成本、鉴定成本、预防成本等四 Quality cost refers to the sum of all expenses consumed by a company to ensure and improve product quality and all expenses incurred for failing to meet quality objectives. It runs through the entire process of production and operation activities, that is, product survey design process, material supply process, product production process, sales and after-sales service process, and user use process. Therefore, its accounting content should also reflect the product’s quality management “costs” and its “income”. The main components of quality cost projects are: internal failure costs, external failure costs, identification costs, and prevention costs.