在当今市场激烈竞争的形势下,产品质量的好坏关系到企业兴衰。众多企业都在运用各种管理方法,采取各种手段,来提高产品质量,增加经济效益。我厂推行质量成本核算就是基于这种形势的要求。一、质量成本的主要内容和核算方法质量成本就是将产品质量保持在规定的水平上所需的费用。它包括预防成本、鉴别成本、内部损失成本和外部损失成 In the current situation of fierce market competition, the quality of products is related to the rise and fall of enterprises. Many companies are using various management methods and adopt various means to improve product quality and increase economic efficiency. Our factory’s implementation of quality cost accounting is based on the requirements of this situation. First, the main content of the cost of quality and accounting methods Quality and cost is to maintain product quality at the required level of cost. It includes prevention costs, identification costs, internal loss costs and external loss