由于质量成本管理在指导企业改进质量、降低成本、提高效益等方面具有极其重要的意义,因而,近些年来质量成本管理在许多企业,特别是欧、美、日国家中得到广泛的推行,获得了很好的效果。在我国,质量成本管理尚处于刚刚起步阶段,也正是处于美国著名质量专家朱兰(Ｊ·Ｍ·Ｊｕｒａ Because quality cost management is of great importance in guiding enterprises to improve quality, reduce costs and improve efficiency, quality cost management has been widely implemented in many enterprises, especially in Europe, the United States and Japan in recent years. Very good effect. In our country, quality cost management is still in its infancy, it is also in the United States of America renowned quality expert Ju Lan (J · M Jura