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《上海会计》1990年5期刊载顾心怡的“关于质量成本与会计核算结合的浅见”(以下简称顾文)提出了目前大家都很关心的一个问题,即如何加强质量成本的管理和核算工作,从而将全面质量管理工作推向—个更深的层次,以达到提高产品质量、降低产品成本、提高效益的目的。但是笔者对顾文提出的某些论点有不同的看法,提出来探讨,并请教于顾心怡同志。
“Shanghai Accounting” published in 1990, Gu Xinyi “on the combination of quality cost and accounting opinion” (hereinafter referred to as Gu Wen) raised the issue that everyone is very concerned about, that is, how to strengthen the management of quality and cost accounting work, Therefore, the total quality management will be pushed to a deeper level in order to achieve the purpose of improving product quality, reducing product cost and improving profitability. However, the author of some of the arguments put forward by Gu Wen have different views, put forward to discuss, and consult Comrade Gu Xinyi.