质量成本核算

谈铁路运输企业质量成本核算及分析

Discussion and Analysis of Quality Cost Accounting of Railway Transportation Enterprises

现代企业质量成本核算的探讨

An Inquiry into the Quality Cost Accounting in Modern Enterprises

第三章，首先介绍了质量成本核算主要方法及不足；

Chapter three discusses the character and defect of Quality Cost Account .

质量成本核算中的几个问题

Problems about the recognition and measurement of cost of quality

离散制造企业质量成本核算模型及系统实现

Research and Implementation of Quality Costing Model for Discrete Manufacturing

汽车制造企业质量成本核算实证研究

Practical Research to Measurement of Quality Cost for Automakers

企业质量成本核算初探

Preliminary Study about The Business Enterprise Quantity Cost Practice

第二部分主要介绍质量成本核算的意义，质量成本核算账户的设置及质量成本核算的方法。

The second part introduces quality meaning of cost accounting mainly , quality cost accounting establishment and quality method of cost accounting of account .

质量成本核算是企业质量成本管理的一项重要内容，是企业优化质量成本结构，进行质量改进的重要基础。

Measurement of quality cost is one of the important items in the field of quality cost management , it is the foundation of improvement of quality .

针对企业质量成本核算过程复杂、核算困难等问题，以基于业务规则的规范化思想来统一质量成本核算的业务流程，提出了通用可优化的质量成本核算方法体系。

To reduce the complexity and difficulty of quality costing , a general quality costing system was proposed which could be optimized . The system was based on the standardization to unify the diverse business processes in costing by introducing the business rules .

本文从战略质量成本核算、分析、控制、评价等方面，建立了完整的战略成本管理体系，为企业从内外部供应链的角度上，进行战略质量成本管理提供了依据。

This article is willing to build the entire strategic qualify cost management system from the sides of strategic qualify cost calculation , analysis , control and evaluation , and it provides the proof for the strategic qualify cost management from the inner and the outer supply chain .

质量成本的核算和管理方法的探讨

Inquiry  in to the method of Quality Cost Measurement and  Management

质量成本的核算、分析与控制

Quality Cost Accounting , Analysis and Controlling

从财会管理的角度来看，推行和加强质量成本的核算，是将成本工作渗透到生产、技术领域的好形式，也是提高经济效益，降低产品成本的有效途径。

From the accounting management , pushing and strengthening the accounting of quality cost are the effective ways to not only penetrate the cost management into productive and technical areas but enhance economic profits and lower the production cost .

在样品室价钱可以多花点时间在熨烫上，但在生产中，按照衣服的质量与成本核算所允许的时间也许是有限的。

In the sample room one can afford to spend a little more time on pressing operations , whereas in production , the time allowed for this may be limited according to the quality and cost of the garment .

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 .

适时制和全面质量管理下的成本核算方法探讨

Exploring the costing methods based on just in time and total quality control

质量成本的归集和核算

The Collection and Assignment about the Cost of Quality

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 .

然而，现行的质量成本管理还存在着很多问题：质量成本核算失实、失效；

However , there are many problems in current quality cost management . Quality cost calculation is inconsistent with the facts ;

从质量成本的内涵出发，描述企业进行质量成本核算的内容，以期建立质量成本核算体系。

This paper sets out from the content of the quantity cost , describing the business enterprise to carry on the contents that the quantity cost practice in order to build up the quantity cost practice system .

包括医疗质量控制、医疗安全控制、服务质量控制，成本核算、信息技术的标准化管理，取得了良好成效。

It includes standardization management for control of medical care quality , control of medical safety , control of service quality , costs working - out and information technology , and good effects have been obtained .

这一管理理念对传统质量成本理论提出了挑战，文章指出改进传统质量成本核算模式的必要性。

It is a challenge to the theory of conventional quality cost . It will be the necessity to change the calculate mode of the quality cost .

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 .

最后我们从专家系统所做建议的质量、推理技术的正确性、人机对话质量、效率和成本核算五个方面完成了对该专家系统的评价。

Finally we complete our evaluation of our system in five aspects , which includes the quality of the advice proposed by the system , the correctness of reasoning , the quality of the interactivity , efficiency and cost .

质量成本管理的本质是从质量经济相结合上来全面研究产品的符合性质量，把质量成本核算与提高产品质量结合起来，采取相应的措施加以解决，达到提高经济效益的目的。

The essence of quality cost management is to increase the economic benefits through making a research on conformity quality of product by combining quality with economy and combining quality cost accounting with increasing product quality .