质量成本管理是全面质量管理的一个重要方面,具体地说。就是企业动员与质量职能有关的部门和职 工,对质量成本进行预测、 计划、核算、分析、控制一和 考核等环节所进行的一系 列的组织和活动。其目的 是为了在质量、成本、效益 之间取得最佳效果。 本世纪五十年代初, 美国著名 Quality cost management is an important aspect of total quality management, specifically. It is a series of organizations and activities conducted by departments and employees involved in the mobilization of companies’ quality functions, including forecasting, planning, accounting, analysis, control, and assessment of quality costs. Its purpose is to achieve the best results in terms of quality, cost, and effectiveness. In the early 1950s, the United States was famous