质量成本与产品成本是两个不同的客观范畴。一般说来,质量成本远比产品成本小。但质量成本并不完全包含于产品成本之中。质量成本中为保证和提高产品质量所发生的实际费用,以及因质量达不到标准所造成的有形损失,都属于产品成本范畴。而出厂前的产品降级损失,销售过程中的降价损失以及生产效率损失,停产损失等对利润发生影响,并不影响产品成本。 正确区别质量成本和产品成本,是正确核算质量成本费用的前提。因为这不仅关系到质量成本的范围,还涉及到它的核算方法。目前在 Quality cost and product cost are two different objective categories. In general, quality costs are much lower than product costs. However, the quality cost is not completely included in the product cost. The actual costs incurred in ensuring and improving product quality in quality costs, as well as the tangible losses caused by failing to meet quality standards, fall into the product cost category. Loss of products before shipment from the factory, price reduction during the sales process, loss of production efficiency, loss of production suspension, etc. have an impact on profits and do not affect product costs. Correctly distinguishing between quality costs and product costs is the premise of correctly accounting for quality costs and expenses. Because this is not only related to the scope of quality costs, but also involves its accounting methods. Now I am at