作业质量成本管理

作业质量成本管理及辅助软件系统开发

Study on Activity-Based Quality Cost Management and Its Support Software System

最后对传统质量成本管理与作业质量成本管理从质量观、质量成本曲线、质量成本各职能实施方法等方面进行比较。

Lastly compares the tradition and the Activity-Based way from Quality Concept , Quality Cost Curve and so on .

接着分析了相关理论与方法的研究进展，提出了作业质量成本管理的体系框架、实施步骤；

After analyzing the research status of relative theory , it puts forward Activity-Based Quality Cost Management system framework and implementation steps .

第一章，从质量管理与质量成本管理的发展历程入手，阐述了开展作业质量成本管理的必要性和可行性；

Chapter one starts from the development course of Quality Engineer and Quality Cost Management , expounds the inevitability and feasibility of Activity-Based Quality Cost Management .

传统的目标成本管理仍然是房地产企业进行成本管理的最主要方法，战略管理、作业成本管理和质量成本管理是必要的补充。

Traditional objective cost management is still the basal measure of cost management , strategic cost management ; activity-based cost management and quality cost management are its necessary supplement .

本文将成本会计理论中作业成本法和质量成本管理理论相结合，试图使用作业成本法来核算企业的质量成本。

This paper combined ABC method in cost accounting theory and quality cost management theory , trying to use ABC method to account the cost of quality of the enterprise .

基于过程的思想，综合考察产品的实现过程，提出了“基于作业的质量活动链”的概念，并在此基础上建立了作业质量成本管理体系。

The quality cost system can be set up based on quality activity chain .