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该文在论述提高产品质量重要意义的基础上,着重论述了质量与经济效益的关系。认为二者既有矛盾的一面,又有统一的另一面,而且更多的是统一而不是矛盾。并从广义的质量,质量与成本,价格,经济效益的确切概念等三个方面论证了这个问题。本文认为,产品质量在一定的技术经济发展阶段上,有一个经济上的合理界限、质量与成本也有一个最佳结合点。为了便于寻找这些最佳点,企业在核算产品成本的同时,应单独计算质量成本,以便通过分析和控制质量成本;使质量与经济效益达到完全统一。
This paper discusses the relationship between quality and economic benefits based on the importance of improving product quality. It is considered that there are both contradictory and unified aspects, and more is unity than contradiction. And this problem is demonstrated from three aspects: the general concept of quality, quality and cost, price, and economic efficiency. This article believes that there is an economically reasonable boundary between product quality at a certain stage of technological and economic development, and there is also a best combination of quality and cost. In order to facilitate the search for these optimal points, companies should separately calculate quality costs while accounting for product costs in order to analyze and control quality costs; and to achieve a complete unification of quality and economic benefits.