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所谓质量成本差异,是指由于产品不符合预期质量规定而产生的,并存在于该产品完美质量的产品标准成本与实际成本之间的差额。这一“差额”,也可以说是某种产品因毁损、修复或以低于完美质量的产品“标准”价格出售而造成的损失。要加强质量成本管理,正确计算和分析质量成本差异,是不可缺少的。这是因为:第一,质量成本差异是一项非常重要的管理信息,是企业各级管理人员,特别是质量管理人员必需掌握的基本数据之一。它不仅是企业内部有关部门(单位、个人)质量管理工作水平和结果的直接反映,而且是考核、评价有关部门(单位、个人)质
The so-called quality cost difference refers to the difference between the product’s standard cost and the actual cost that result from the product’s inability to meet the expected quality regulations. This “balance” can also be said to be a loss caused by the destruction, repair or sale of a product at a “standard” price of a product of less than perfect quality. It is indispensable to strengthen quality cost management and correctly calculate and analyze quality cost differences. This is because: First, the quality cost difference is a very important management information, and it is one of the basic data that must be mastered by managers at all levels of the company, especially the quality management personnel. It is not only a direct reflection of the quality management level and results of relevant departments (units and individuals) within the company, but also the quality of assessment and evaluation of related departments (units, individuals).