对于质量成本的核算方法,目前基本上有两种。一是统计核算,即将质量成本的资料单独进行统计,然后根据这些资料开展质量成本的分析。另一种是会计核算,即把质量成本与生产成本核算结合起来,使质量成本包括在生产总成本之中。目前我广是采用统计核算与会计核算相结合的方法,现将具体方法简介如下: 一、核算原则。凡是质量成本与生产成本相同的部分,均在有关生产成本项目中反映;凡是不包括在生产成本中的,记入质量成本台帐,单独反映。这两部分质量成本都作为统计资料,定期进行 There are basically two kinds of accounting methods for quality costs. The first is statistical accounting, which means that the data on quality and cost are separately counted, and then the quality cost analysis is carried out based on these data. The other is accounting, which combines quality cost with production cost accounting so that the cost of quality is included in the total cost of production. At present, I widely use the combination of statistical accounting and accounting. I will now introduce specific methods as follows: I. Accounting principles. All parts that have the same quality cost and production cost are reflected in the relevant production cost items; those that are not included in the production cost are recorded in the quality cost account and are separately reflected. Both parts of the quality cost are used as statistical data and are regularly