摘要
本文阐述了质量成本的含义和作用,介绍了质量成本的四大构成,论述了质量成本管理的方法,着重就质量成本的会计核算方法(包括帐户的设置、凭证的编制、以及信息的分类和处理等)以及如何对质量成本信息进行核算、报告、分析,提出了自己的见解,以期对为企业领导和管理人员进行质量决策提供准确的信息。
This article states the meaning and effect of quality costs, introduces the four parts that compose of quality costs and states the method of quality costs management. It puts emphasis on the accounting audit methods (including the setting of account, workout of voucher and sorts and disposal of information, etc.) and how to audit, report and analyze information of quality costs. In this article, the author puts forward his own opinions in order to provide some accurate information for decision-makers (both top management and personnel relating to quality).
出处
《电子质量》
2004年第7期37-39,共3页
Electronics Quality
