“质量成本”(Quality Costs)是50年代后国外公司在质量管理实践中逐步发展和形成的一个新概念,它是质量管理工作的重要内容。目前我国经济理论界对其所包含内容的理解还没有一个统一的认识。因而,在许多书刊中出现了多种不同的表述。概括起 “Quality Costs” is a new concept developed and formed by foreign companies in the quality management practice since the 1950s. It is an important part of quality management. At present, there is not a unified understanding of the understanding of the contents of the economic theory circle in China. As a result, many different expressions have appeared in many books and magazines. Sum up