质量成本被国外质量管理专家称为“矿中黄金”,并受到国外企业家的高度重视。因此,加强质量成本控制,对提高我国企业的经济效益会有不可低估的现实意义。本文特就质量成本差异分析及有关问题作些探讨。一、质量成本与生产成本生产成本是企业进行产品生产时所发生的各项费用,它主要由材料、劳务以及必要的制造费等构成,对此简称为“料、工、费”。若企业在生产过程中,所有产品的制造均符合规定的质量水平,且其成本只有料、工、费组成,我们认为该生产过程为理想过程,这种状态下的生产成本我们称为合规性成本。但是,由于各种主客观原因的影响,不合格设计和不合格制造等缺陷总会发生,使成本构成与质量相对立,要获得完全的合规性成本十分困难。所以,一般状态下的生产成本均含有一定程度的不合规性。商品生产者深知其中道理,故总是千方百计地使其生产成本趋近合规性成本,并宁肯为消除缺陷付出代价。我们把企业为减少缺陷所付出的代价或所发生的费用定义 The quality cost has been called “gold in mines” by foreign quality management experts and has been highly valued by foreign entrepreneurs. Therefore, strengthening the quality and cost control will have a practical significance that can not be underestimated for improving the economic efficiency of Chinese enterprises. This article specifically discusses the differences in quality cost analysis and related issues. First, the cost of quality and production costs Production costs are all costs incurred by the company in the production of products, it is mainly composed of materials, labor services and necessary manufacturing costs, which referred to as “materials, labor, fees.” If an enterprise is in the manufacturing process, all products are manufactured to meet the required quality level, and the cost is composed of material, labor, and expenses. We believe that the production process is an ideal process. The production cost under this condition is called compliance. Sexual costs. However, due to the impact of various subjective and objective reasons, defects such as unqualified design and unqualified manufacturing will always occur, making the cost structure and quality counter-productive. It is very difficult to obtain full compliance cost. Therefore, the production costs under normal conditions all contain some degree of non-compliance. Commodity producers are well aware of the truth, so they always try their best to bring their production costs closer to compliance costs, and would rather pay for the elimination of defects. We define the costs or expenses incurred by companies to reduce defects