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石油钻采配件制造企业的质量成本主要指,为确保石油钻采配件质量达标耗费的成本,是企业生产成本中的重要组成部分,一定程度上受税制的影响。本文对在“营改增”税制改革背景下,对石油钻采配件制造企业的质量成本构成及控制措施进行探讨,以供参考。
The quality cost of oil drilling accessories manufacturing enterprises mainly refers to the cost of ensuring the quality of oil drilling accessories is the cost of production, an important part of the cost of production, to some extent, the impact of the tax system. This paper discusses the quality cost structure and control measures of petroleum drilling accessories manufacturing enterprises under the background of “tax reform of tax reform”, for reference.