指出了石油物资供应部门,在对质量管理与经济效益关系的认识上,存在的单纯强调高质量水平和注重管理形式,缺乏对投入产出和质量体系有效性的综合经济分析的认识误区.提出了质量成本科目设置和运行等实施质量成本管理的具体设想. Pointed out that there are some misunderstandings in the understanding of the relationship between quality management and economic benefits that the petroleum material supply department simply emphasizes the high quality level and the management style and lacks the comprehensive economic analysis on the input-output and the quality system. The quality of the cost of the subjects set up and run such as the implementation of quality cost management specific ideas.