摘要
文章认为，在全面质量管理条件下，成本管理的主体是企业全体员工；企业应通过选择相对稳定的供应商来寻求降低采购成本；成本管理的起点是参与企业的设计开发、生产规划；成本核算的内容应包括质量成本；成本控制以责任人自控为主；成本管理具体方法的设计应紧紧围绕全面质量管理这个中心目标。
This paper describes that under the circumstances of overall quality control,the main body of cost control is the staff in the enterprise, which must exert itself to select comparatively steady suppliers for the decrease in purchasing cost. The cost control system must take participating in the designing, development and production planning of the enterprise as a starting point. The contents of cost accounting must include quality cost, and cost control must put the self-control of the liability employees first, while the specific method designing of the cost control must revolve around the central goal of overall quality control.
出处
《当代财经》
CSSCI
北大核心
1996年第1期40-45,共6页
Contemporary Finance and Economics
关键词
全面质量管理
成本管理体系
企业
财务管理
Overall Quality Control
The System of Current Cost Control
Challenge
