如何开展质量成本核算,不少同志已就此发表了独特的见解,其中有人建议将质量成本核算纳入现行会计核算范围,并提出在成本项目中增添一个“质量费用”明细项目,以核算质量成本的支出。笔者以为,目前质量成本核算不宜纳入会计核算范围。 何谓质量成本?它包含两个方面,其一是企业为了保证产品质量所支出的费用;其二是因为质量未达到标准产品降级降价,企业因收入减少而遭受 How to carry out quality cost accounting, many comrades have published a unique view on this, some of whom proposed to include quality cost accounting into the scope of the current accounting, and proposed to add a “quality cost” item in the cost project to account for the cost of quality expenditure. The author believes that the current quality and cost accounting should not be included in the scope of accounting. What is quality cost? It includes two aspects, one is the cost incurred by the company to ensure product quality; the other is because the quality does not meet the standard product degradation and price reduction, and the company suffers from reduced income.