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由于建筑产品制造的特点,其质量成本占工程总标的比例比其它行业高,在通常情况下,占总造价的5％左右。尽管如此,目前建筑行业还未制定出一套完整的质量成本核算体系,许多施工企业仍处在摸索阶段。因此,为使施工企业既能创出优质工程,又能收到理想的经济效益,有必要从理论和实践的结合上,就质量成本的核算与分析作一些探讨。
Due to the characteristics of construction product manufacturing, its quality cost accounts for a higher proportion of total projects than other industries. Under normal circumstances, it accounts for about 5% of the total construction cost. In spite of this, the construction industry has not yet formulated a complete set of quality cost accounting system, and many construction companies are still at the stage of exploration. Therefore, in order for the construction enterprise to create a high-quality project and receive the desired economic benefits, it is necessary to make some discussion on the accounting and analysis of the quality cost from the combination of theory and practice.