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随着我国经济的飞速发展以及社会主义现代化建设的不断完善,人们的生活水平逐渐提高,产品质量也成为了社会各界关注的焦点,它不仅关系到企业的生产能力,而且成为了衡量一个国家综合国力的重要指标。现如今,社会竞争日渐加剧,尤其是我国加入WTO组织以后,产品质量问题更是成为了制约企业未来发展的关键因素。财务成本是企业能够使用的资金总量,是企业经营发展的核心。以往的财务成本管理大多只重视资金的预算、结算、核算,过分强调各部门之间的资金分配,忽略了在产品质量上的投资,或者没有将其纳入单独的成本管理体系,不利于保证产品质量,无法精准计算在产品上的投入。针对这样的现象,各相关企业一定要进一步整合自身的资金成本,基于质量损失来完善财务成本管理体系,加强质量投入,并做好严格把关,从而有效提升产品质量,促进企业经济效益的提升。
With the rapid economic development in our country and the continuous improvement of socialist modernization, people’s living standards have been gradually improved. Product quality has also become the focus of attention of all sectors of society. It not only relates to the productive capacity of enterprises, but also becomes a measure of the comprehensiveness of a country Important indicator of national strength. Nowadays, the social competition is aggravating day by day. Especially after China’s accession to the WTO, product quality problems have become the key factor restricting the future development of the enterprise. Financial cost is the total amount of funds that an enterprise can use and is the core of its business development. Most of the past financial cost management focus on the budget of funds, settlement, accounting, overemphasize the distribution of funds between departments, ignoring the investment in product quality, or not included in a separate cost management system is not conducive to guarantee the product Quality, can not accurately calculate the investment in products. In view of this phenomenon, all relevant enterprises must further integrate their own capital costs, improve the financial cost management system based on the quality loss, strengthen the quality input and make strict checks so as to effectively improve the product quality and promote the improvement of the economic benefits of enterprises.