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笔者认为，质量成本（QualityCost）应该为：企业在确保消费者需求满意的情况下，为保证和提高产品质量而发生的一切费用支出，以及因产品质量原因没有达到消费者需求满意的情况下所遭受的损失之和。质量成本会计（QualityCostAccounting）就是把计划期内企业所发生的产品质量
The author believes that the quality cost (QualityCost) should be: business in ensuring the satisfaction of consumers, all costs incurred to ensure and improve product quality, as well as the quality of the product for reasons not satisfied with the needs of consumers The sum of the losses suffered. QualityCostAccounting (QualityCostAccounting) is the planned period of enterprise quality of products that occurred