【作者】 郑筠； 魏法杰； 段瑜； 陆瑶；

【Author】 ZHENG Yun,WEI Fadie,Duan Ya,LU Ya0 (Economy and Management Institute,BUAA 100083,China)

【机构】 北京航空航天大学经济管理学院；

【摘要】 质量成本是近几十年提出的质量控制的新方法,是全面质量管理的重要组成部分。国外对于质量成本的理论研究和实际应用,己取得了瞩目的成果,但我国在这方面还属于起步阶段,急待从理论与实践上深入开展这项研究工作。本文在了解国内外质量成本研究发展现状的前提下,针对国内外在质量成本研究方面的差距,提出对国内质量成本的改进方法。例如质量成本项目测算模型、在质量成本中考虑隐含成本等。更多还原

【Abstract】 :In several decades,Quality Costing(Qc)was put up as a new method of Quality Controlling,whichis the important part of Total Quality Management.Offshore studying,which was about theory and practicalapplication of Quality Costing,has procured a lot of productions.In this way,our country is just at the first step,and it needs to begin this study immediately,not only on theory,but also on practice.Through knowing thepresent state of Quality Costing’S study,some offshore information,study,achievement,which are superiors toChina’S,is introduced and analyzed.After that,some improvable approaches are put forward,such asmeasurable model of Quality Costing,invisible costing in Quality Costing and So on.更多还原