一、全面质量成本的内涵质量成本是西方国家６０年代形成的，目前有代表性的表述是：“为了维持或提高产品质量而发生的成本”［１］。在我国１９８６年版的国家标准ＧＢ６５８３１中质量成本被定义为“将产品质量保持在规定的水平上所需要的费用。它包括预防成本、鉴定成本 First, the connotation of total quality cost Quality cost is the formation of the Western countries in the 60s, the current representative is: “in order to maintain or improve product quality and the cost incurred” [1]. In our 1986 edition of the national standard GB6583.1, the quality cost was defined as "the cost required to maintain the quality of the product at a specified level. It includes the cost of prevention, identification of costs