| 产品质量成本管理新思路 |
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| 引用本文： | 周鸿勇.产品质量成本管理新思路[J].河海大学常州分校学报,2002,16(1):53-58. |
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| 作者姓名： | 周鸿勇 |
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| 作者单位： | 绍兴文理学院,经济管理系,浙江,绍兴,312000 |
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| 摘 要： | 对传统质量成本管理理论存在的不足进行了分析，并对质量成本项目与合格率的关系进行了深入探讨，在此基础上对质量总成本进行重新核算，得出了“合格率越高，质量成本越低；100％的合格率，质量成本最低”的结论。
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| 关 键 词： | 产品质量 成本管理 质量成本管理 质量管理 成本核算 成本结构 |
| 文章编号： | 1009-1130(2002)01-0053-06 |
A New Idea on Quality Cost Management |
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| ZHOU Hong,yong.A New Idea on Quality Cost Management[J].Journal of Hohai University Changzhou,2002,16(1):53-58. |
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| Authors: | ZHOU Hong yong |
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| Abstract: | After an analysis of the shortcomings of the conventional theory of management of quality cost accounting,a further exploration into the relation between quality cost and percentage of pass,and a reaccounting of quality cost,we have drawn a conclusion different from the conventional one:the higher the percentage of pass,the lower the cost will be;the cost will be the lowest when percentage of pass reaches 100%. |
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| Keywords: | product quality cost management new way of thinking |
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