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乡镇企业质量成本刍议
PRIMARY STUDY ON QUALITATIVE COST OF PRODUCTS IN SMALL RURAL INDUSTRIES
【摘要】 质量成本是指专门为使产品质量能够满足用户需要而支付的一切费用.它包括无酬成本和有酬成本,前者指厂内质量事故成本和厂外质量事故成本:后者指产品的鉴别成本和预防成本。研究质量成本就是通过这四者的互相制约关系,确定提高产品合格率和降低成本的最佳组合。
【Abstract】 Qualitative cost is the sum of expenditures which are paid specially for quality of products according to consumer’s needs. It contains rewardliess cost and rewarding cost. The former is paid for qualitative accidents arising from in factory and out of factory; the later is referred to expenditures which are paid for appraising productive quality, and for putting prevention in work of qualitative central. The aim of this paper is to, find out optimal conbinations of this four sorts of qualitative cost in their interactions and interrelations, which will reduce productive cost and incresse economic benefits.
- 【文献出处】 浙江农业大学学报 ,Journal of Zhejiang Agricultural University , 编辑部邮箱 ,1986年03期
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