质量成本会计

本文的创新之处在于：在汲取ERP管理思想的基础上，探讨了QMIS与AIS集成环境下质量成本的自动核算，并给出了质量成本与财务会计核算融为一体的帐务处理流程及其实现方法。

The innovation in this paper lies in the fact that the automatic calculation of quality cost under integration environment is probed based on the ERP management ideas , furthermore , the procedure and its realization of financial accounting combined with quality cost are provided .

适宜质量表明质量管理理论应符合实际需要，质量成本及会计核算，是质量管理理论中比较新的内容。

The management theory of " suitable quality " make clear the side that the quality management theory ought to accord to the reality request . Quality cost and its accountant check is the new content in quality management study .

本文通过对质量成本科目设置、质量成本核算的原则与方法、质量成本科目与会计科目的关系等的分析，探讨了将质量成本纳入新的会计核算体系的方法。

The article probes into the methods to bring quality cost into the new accounting system through analysing the establishment of quality cost items , the principles and methods of quality cost accounting , the relationship between quality cost items and accounting items .