基于瓶颈管理的成本否决法在质量成本管理中的应用被引量：3

Application of Cost Veto Based on Theory of Constraint in Quality Cost Management

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摘要质量成本作为一种隐含成本在企业成本管理中经常被忽视,导致很多企业都没有一套适合自己的质量成本管理体系。为此重点挖掘邯钢模式的成本否决法存在的不适应性,借用瓶颈管理的思想来完善"成本否决法",并将其运用在质量成本管理中,为企业管理者提高质量成本管理水平提供新思路。 As a hidden cost, the quality cost has been ignored frequently in the enterprise cost management so that quite a lot of enterprises have not yet built up a quality cost management system suitable for themselves. The inadaptability existing in the cost veto in Han Steel model is explored and the cost veto is improved with the aid of the theory of constraint. The new method is used in the quality cost management, thus providing the enterprise management team with a new idea about how to raise the quality cost management level.

作者王璇梁工谦

机构地区西北工业大学管理学院

出处《机械制造》 2010年第2期1-3,共3页 Machinery

基金国家自然科学基金资助项目(编号:70771089)

关键词瓶颈管理成本否决质量成本管理 Theory of Constraint Cost Veto Quality Cost Management

分类号 F275.3 [经济管理—企业管理]

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参考文献6

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二级参考文献5

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