一、建立工程质量成本核算的意义“百年大计,质量第一”,这是施工企业产品的活的灵魂,也是施工企业生存和发展的重要保证。尽管目前许多施工企业也都在积极推行优质工程、全优工程以及全面质量管理活动,但是有两种倾向没有引起企业决策人的注意:第一,只是单纯地着眼于解决工程质量,一遇到工程质量问题,或迎合某种人为的(不是客观的)需要,不惜花费大量的人力、物力和财力去片面地追求所谓工程质量的最佳结构,而不考虑工程成本的高低。其结果工程质置上去了,工程成本也上去了,企业的经济效 First, the establishment of engineering quality cost accounting significance of “a hundred years, quality first”, which is the living soul of the construction enterprise products, but also an important guarantee for the survival and development of construction enterprises. Although many construction companies are also active in the implementation of quality engineering, all-engineering and total quality management activities, there are two tendencies did not attract the attention of business decision-makers: First, just simply focus on solving the project quality, once encountered Project quality, or to meet some artificial (not objective) needs, at the expense of a lot of manpower, material and financial resources to unilaterally pursue the best structure of the project quality, regardless of the level of construction costs. As a result, the quality of the project went up, the cost of the project went up, and the economic efficiency of the enterprise was enhanced