摘要
文章指出,企业要树立质量成本现代观念,明确质量成本项目构成,以加强质量成本核算为基础,强化最优质量成本决策,实现质量成本有效控制的目的,从而有效地、持久地提高企业经济效益。
The paper says that the business needs to establish the new notion of quality's cost, make sure the item's formation of the quality's cost, strengthen the calculation of the quality's cost as a goal, consolidate the best policy of the quality's cost, make the aim of the quality's cost control come into reality and then promote the business's economy benefit effectively and constantly.
出处
《企业技术开发》
2004年第2期30-33,共4页
Technological Development of Enterprise
关键词
质量成本管理
企业管理
产品质量
质量成本核算
cost of quality
the new notion of quality's cost
best policy of quality's cost
system of calculation and control of quality's cost
