论文部分内容阅读
我国的全面质量管理,已经进入到开展质量经济效益分析的新阶段。一些试点企业的经验表明,质量经济效益分析,是推动全面质量管理纵深发展,促进全面经济效益不断提高的有效方法。质量经济效益分析,必须建立在质量统计、业务、会计核算的基础上,会计核算方面已经提出了质量成本核算这个概念。笔者认为,质量成本核算只能提供质量形成过程中的耗费,不能提供质量提高后的所得,不能进行输入和输出的比较,不能满足质量经济效益分析的要求,因此,有必要通过会计核算来全面反映质量经济活动,提出质量会计核算这个新概念。质量会计核算,就是用货币计量的形式,对质量经济活动过程进行全面的反映和监督。质量经济活动是企业全部经济活动的一部分,它随着生产经
China’s total quality management has entered a new stage in the development of quality economic benefit analysis. The experience of some pilot companies shows that the analysis of quality and economic benefits is an effective way to promote the in-depth development of total quality management and promote continuous improvement of overall economic efficiency. The analysis of quality and economic benefits must be based on quality statistics, business, and accounting. The concept of quality and cost accounting has already been proposed in accounting. The author believes that quality cost accounting can only provide the cost in the process of quality formation, can not provide income after the improvement of quality, can not be compared input and output, can not meet the requirements of quality economic analysis, therefore, it is necessary to comprehensively through accounting Reflect quality economic activities and put forward the new concept of quality accounting. Quality accounting is the use of monetary measurement to fully reflect and supervise the process of quality economic activities. Quality economic activities are part of the overall economic activities of an enterprise.