【摘要】 全面质量成本概念的提出是社会经济发展的必然结果。文章从质量不足与过剩两个角度进行分析 ,提出质量设计成本、质量实体成本及间接失败成本等全面质量成本组成因素 ,并在此基础上 ,对全面质量成本控制的内容与方法进行了研究更多还原

【Abstract】 Putting forward the concept of total quality cost is the inevitable outcome of social and economic development. The paper analyses it from two angles, shortage of quality and surplus of quality, brings forward the factors of total quality cost—quality design cost, quality entity cost, indirect lost cost etc., and based on them, it studies the contents and methods of total quality cost control.更多还原