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质量成本的概念早在20世纪50年代就已进入了学术专家的研究领域。直至今天,他的理论构建依然在企业战略成本管理中占有非常重要的地位,对于质量成本的分析和管理是企业降低产品成本的一个行之有效的切入点。本文着重探讨质量成本和产品成本的联系和区别,并在对比分析中寻找降低质量成本的策略和途径。
The concept of quality cost back into the field of academic experts as early as the 1950s. Until now, his theoretical construction still occupies a very important position in the enterprise strategic cost management. The analysis and management of the quality cost is an effective entry point for enterprises to reduce the product cost. This article focuses on the relationship between quality costs and product costs and differences, and in the comparative analysis to find ways to reduce the cost of quality and ways.