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本文首先探讨了质量成本的概念及构成,随后在研究交通建设自身特点的基础上,提出了适合交通项目实际运作的质量成本核算的方法,并提出了一些合理的建议。交通建设项目在具体的施工项目中,应做好“成本、质量、工期”三控制,向投资者提供满足的服务产品,取得良好的经济效益,为企业发展提供后劲。笔者认为通过建立质量成本的核算体系,及时如实地对质量成本进行分析和控制,可以把风险排除或减少到最小。
This paper first explores the concept and composition of quality cost. Then, on the basis of studying the characteristics of transportation construction, this paper proposes a method of quality costing suitable for the actual operation of transportation project and puts forward some reasonable suggestions. Traffic construction projects in specific construction projects, should be “cost, quality, duration ” three control, to provide investors with products to meet the service, and achieved good economic returns, to provide business development potential. I believe that through the establishment of quality cost accounting system, in a timely manner to accurately analyze and control the cost of quality, risk can be eliminated or reduced to a minimum.