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质量成本管理是一个新课题.科学的质量成本管理,不但是现代化管理的要求,同时也是保证产品质量、降低产品成本提高经济效益的要求.因此,探索科学的质量成本管理方法是理论工作者和广大财会人员的共同责任.本文拟就质量成本管理中的质量成本核算方法问题,加以探讨. 一、质量成本核算的方法质量成本核算的方法,可以采用统计核算方法也可以采用业务核算方法,还可以采用会计核算方法.究竟采用哪种核算方法更好?我认为采用会计核算方法更好.因为:(1)会计核算方法可以把质量成本管理过程中的全部消耗综合为价值指标,便于考核某产品的质量成本占该产品成本的比重,评价企业不同时期的质量成本管理的业绩,还可以
Quality cost management is a new topic. Scientific quality and cost management is not only the requirement of modern management, but also the requirement of ensuring product quality and reducing product cost and improving economic efficiency. Therefore, exploring the scientific quality cost management method is a theoretical worker and The common responsibility of the accounting staff. This article plans to discuss the quality cost accounting method in quality cost management. First, the quality of cost accounting method The method of quality cost accounting, you can use statistical accounting methods can also use business accounting methods, also Can use accounting methods. Which method is better to use? I think the use of accounting methods is better because: (1) accounting methods can integrate all the consumption in the process of quality and cost management into a value indicator, easy to assess a certain The product quality cost accounts for the proportion of the cost of the product, and evaluates the performance of the company’s quality and cost management in different periods.