我厂是1985年正式开展质量成本核算的。经过几年的努力,质量成本管理的组织机构、规章制度、工作程序、管理目标等机制职能日趋完善,开始走向规范化、程序化。质量成本核算的数据和分析资料越来越受到厂领导的重视,有些已成为厂长进行经营决策的重要依据。已经成为企业各项专业管理体系中不可缺少的一环。本文结合我厂的实际,就质量成本应由哪个部门核算,怎样 Our factory was officially launched quality cost accounting in 1985. After several years of efforts, the organization functions, rules and regulations, work procedures, and management objectives of the quality cost management mechanism have become increasingly sophisticated, and they have begun to become standardized and procedural. The quality and cost accounting data and analysis data are increasingly valued by factory leaders, and some have become an important basis for managers to make business decisions. Has become an indispensable part of the company’s professional management system. This article combines the actual situation of our plant, which department should be accounted for by the quality cost, and how