| 铁路运输业质量成本初探 |
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| 引用本文： | 李文兴,辛亚卿. 铁路运输业质量成本初探[J]. 北京交通大学学报(自然科学版), 1996, 0(3) |
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| 作者姓名： | 李文兴 辛亚卿 |
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| 作者单位： | 北方交通大学经济管理学院 |
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| 摘 要： | 从铁路运输质量管理及成本管理的实际情况出发，提出了铁路运输业的质量成本概念，设计了铁路运输业质量成本的３个一级科目、２６个二级科目以及质量成本分析的指标体系。提出了具有可操作性的铁路运输业质量成本核算及分析的基本方法，并对实施该方法时应注意的一些问题进行了说明。
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| 关 键 词： | 铁路运输，质量管理，质量成本 |
A Preliminary Exploration to Railway Transportation Enterprise''''s Quality Cost |
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| Li Wenxing Xin Yaqing. A Preliminary Exploration to Railway Transportation Enterprise''''s Quality Cost[J]. JOURNAL OF BEIJING JIAOTONG UNIVERSITY, 1996, 0(3) |
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| Authors: | Li Wenxing Xin Yaqing |
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| Abstract: | Starting from the actual situation of railway transportation quality and cost management, the conception of railway transportation enterprise's quality cost is put forward. An index system with 3 items in grade-1 and 26 items in grade-2 is designed for railway transportation quality cost analysis. The basic methods executable for quality cost accounting and analyzing in railway transpotation enterprises are proposed,and explanations to some problems which should be paid attention to in using these methods are given. |
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| Keywords: | ss: railway transportation quality management quality cost |
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