质量成本管理是全面质量管理在企业面向市场经济竞争环境中有效开展的重要保证和核心内容。严格意义上讲,品牌效应对于经济时代的企业是一个急剧扩大但却十分有限的潜在市场倍增概念,好的品牌确实能给企业带来倍增的效益,但产品真正的竞争力还是来源于产品的质量和成本亲和力的大小。这就是质量成本管理在全面质量管理中逐渐占据核心位置的主要原因,同时也使它成为全面质量管理向现代企业管理深入的有力保证。一、质量成本管理的原理及发展质量成本管理的原理在50年代初就被提出来了,通过半个多世纪的不断发展逐渐成为一种较为完善和系统的管理思想。其根本原理来源于质量成本特性曲线,即质量成本及其四个项目与产品质量水平有一定的关系,质量投入(包 Quality cost management is an important guarantee and the core content of total quality management effectively carried out in the environment that the enterprises face the market economy competition. Strictly speaking, the brand effect is a rapidly expanding but very limited potential market doubling concept for enterprises in the economic age. A good brand can really bring double benefit to the enterprise, but the true competitiveness of the product is still derived from the product Quality and cost Affinity size. This is the main reason why quality cost management gradually occupies the core position in total quality management and at the same time makes it a powerful guarantee for total quality management to modern enterprise management. First, the quality of cost management principles and development of quality The principle of cost management was put forward in the early 50s, through more than half a century of continuous development has gradually become a more complete and systematic management thinking. The fundamental principle of quality and cost from the characteristic curve, that is, the quality and cost of the four projects and product quality levels have a certain relationship, the quality of investment (including