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质量成本是是通过在质量管理和成本管理的基础上进行结合所形成的一种战略成本管理方法。它是一种对于企业降低成本和提高自身竞争力的重要管理模式。笔者主要论述了质量成本管理的概念、意义,及其在实施过程中存在的问题,接着提出了几条促进企业质量成本管理的对策,最后简单概括了质量成本管理的新发展,以利企业运用先进的管理技术迎接市场的挑战。
Quality cost is a kind of strategic cost management method formed by combining quality management and cost management. It is an important management mode for enterprises to reduce costs and improve their own competitiveness. The author mainly discusses the concept and significance of quality cost management and its problems in the process of implementation. Then it puts forward some countermeasures to promote quality cost management. Finally, it simply summarizes the new development of quality cost management to facilitate the use of enterprises Advanced management technology to meet the challenges of the market.