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在“质量以优取胜、价格以廉取胜”的买方市场情况下,如何通过内部挖潜,提高产品质量和企业经营素质,牢固占领市场是一个严峻课题。为了提高产品质量,应该投入多少费用,怎样投法,要有一个正确认识。因此,提高对质量成本的认识,搞好质量成本核算和分析,成为财会工作者的迫切任务。第一、质量成本的涵义质量成本是企业在生产经营全过程中,为满足用户需要,保证和提高
In the case of the buyer’s market where “quality wins with superiority and price wins with integrity”, how to tap potentials internally to improve product quality and business management quality and firmly occupy the market is a serious issue. In order to improve product quality, how much should be invested, and how to invest in law, we must have a correct understanding. Therefore, improving the understanding of quality costs and doing a good job of quality cost accounting and analysis have become urgent tasks for finance and accounting workers. First, the meaning of the quality cost The quality cost is the enterprise in the entire process of production and operation, in order to meet the needs of users, ensure and improve