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《中华人民共和国产品质量法》已经正式实施,它标志着我国质量工作进入了依法管理新阶段,同时也为企业的质量管理工作提出了更高的要求。在建立社会主义市场经济体制的今天,企业要在激烈的市场竞争中稳操胜券,产品质量是个关键。而要想有质量过得硬的产品,又必须在“TQC”(全面质量管理,下同)中注入质量成本核算,目的是想把产品的质量和产品结合起来达到物美价廉。笔者从事质量成本核算工作的时间不长,由于在实践中遇到一些棘手的问题,于是反复进行理论学习,产生了一些体会和想法,特提出来研究讨论并以此向同行求教。
The “Product Quality Law of the People’s Republic of China” has been formally implemented, which indicates that China’s quality work has entered a new stage of legal management, and it also puts forward higher requirements for the quality management of enterprises. In the establishment of a socialist market economic system today, companies must strive to win the market in fierce market competition, and product quality is the key. In order to have a hard quality product, we must inject quality costing into the “TQC” (Total Quality Management, the same below) in order to combine the quality of the product with the product to achieve a reasonable price. The author did not take long time to work on quality cost accounting. Due to some thorny problems encountered in practice, he repeatedly performed theoretical studies and produced some experiences and ideas. He specifically proposed research and discussion to seek advice from his colleagues.