论文部分内容阅读
质量成本既包括事前为获得质量而发生的预防性费用,也包括由于产品质量低劣而发生的损失性费用,其项目一般可分为三类: 1、预防成本预防成本是指为改进产品质量,减少质量事故,进行事前预防而发生的费用.如为提高产品质量进行培训而支出的培训费.为改进质量设计的新产品的样品进行评定,而发生的新产品评审费以及为防止产品发生质量事故而在生产工序中间进行质量检查和控制所发生的工序控制费等等. 2、鉴定成本鉴定成本是指为了保证产品质量而对材料、产成品、设备、工具等的情况进行了解而发生的费用.如对购进的材料和商品进行检查
Quality costs include both preventative costs incurred beforehand to obtain quality and loss costs due to poor product quality. Projects can generally be categorized into three categories: 1. Preventive costs Preventive costs refer to the improvement of product quality. Costs incurred in reducing quality accidents and preventing them in advance. Training fees spent on training for improving product quality. Evaluation of new product samples for quality improvement, and new product evaluation fees incurred to prevent product quality Accident and quality control in the middle of the production process and control of the process control costs incurred, etc. 2. Appraisal costs Appraisal costs refer to the understanding of the situation of materials, finished products, equipment, tools, etc. to ensure product quality. Expenses, such as inspections of purchased materials and merchandise