节点文献
施工企业质量成本控制研究
Study on quality cost control in construction enterprises
【摘要】 当前建筑施工企业忽视质量成本的管理和控制,不能正确处理质量与质量成本之间关系,施工企业应加强质量成本控制,建立和健全质量成本组织体系,加强质量损失成本源分析,找出导致质量问题的原因,建立和健全质量成本核算体系,以及重视质量成本分析和改进质量成本的分析方法。
【Abstract】 Currently, that construction enterprises neglect the management and control of quality cost in our country, and the relation of quality and quality cost can not be treated properly. Based on the theory of quality cost control system, the organizing system of quality cost, the cost source of quality loss, the quality cost accounting system and the quality cost analysis are particular discussed in this paper.
【关键词】 施工企业;
成本管理;
质量成本;
成本核算;
成本分析;
【Key words】 construction enterprise; cost management; quality cost; cost accounting; cost analysis;
【Key words】 construction enterprise; cost management; quality cost; cost accounting; cost analysis;
- 【文献出处】 建筑管理现代化 ,Construction Management Modernization , 编辑部邮箱 ,2004年02期
- 【分类号】F426.9
- 【被引频次】16
- 【下载频次】221