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质量成本分析是利用质量成本核算的数据和结果,由企业负责质量成本管理的有关人员,从企业经营和经济管理的角度出发,对质量成本的投入量、质量成本投入取得的效果、企业质量管理体系运行水平和改进情况进行综合分析的过程。质量成本分析的任务就是在保证工程质量的前提下,对工程质量,质量成本和经济效益之间的关系进行分析,揭示质量成本的不合理因素,寻求适宜的工程质量水平,以求达到质量成本和经济效益的统一,所以,质量成本分析是质量成本管理的关键环节。
Quality cost analysis is the use of quality and cost accounting data and results by the enterprise responsible for quality and cost management of personnel, from the business management and economic management point of view, the quality of the cost of investment, the quality of the cost of investment results achieved, the quality of enterprise management System operation level and improve the situation of a comprehensive analysis of the process. The task of quality cost analysis is to analyze the relationship between project quality, quality cost and economic benefit under the precondition of ensuring the project quality, to reveal the unreasonable factors of quality cost and to seek suitable project quality level in order to reach the quality cost And the unification of economic benefits, therefore, quality cost analysis is the key link of quality cost management.