一、问题的提出 如何衡量、评价经济效益?对管理者来说。是一个新的课题。我国现行会计制度只设废品损失和三包费用。而鉴别质量工作过程的检验、测试、计量鉴定、质量监查等项活动所需要的费用从来没有单独进行核算。因而无法了解全部质量成本和考核质量效益。特别是如何做到少投入、多产出,以好的产品质量和最低的消耗去获取最佳的经济效 First, the issue of how to measure, evaluate economic efficiency? For managers. It is a new topic. China’s current accounting system only includes waste and triple-income expenses. The costs required for the inspection, testing, measurement appraisal, and quality audit of the quality assurance work process have never been separately accounted for. Therefore, it is impossible to understand all the quality costs and evaluation quality and benefits. In particular, how to achieve less investment and more output, and to obtain the best economic efficiency with good product quality and lowest consumption