| 质量成本收益分析 |
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| 引用本文： | 肖康元.质量成本收益分析[J].价值工程,2006,25(4):68-70. |
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| 作者姓名： | 肖康元 |
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| 作者单位： | 上海海事大学经济管理学院,上海,200135 |
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| 摘 要： | 质量活动与财务业绩之间似乎不相关现象越来越明显。关于质量成本的讨论也慢慢淡出人们的视线。在管理会计行业中ROQ(ReturnonQuality)这一思想在美国却越来越受到关注。寻找质量活动与财务业绩之间正在失去的相关性成为目前一个重要的课题。本文在明确ROQ特征的基础上,从ROQ的角度,探讨质量活动与财务业绩的关系。
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| 关 键 词： | 质量成本 质量活动 财务业绩 质量回报 |
| 文章编号： | 1006-4301（2006）04-0068-03 |
Cost-Income Analysis on Quality |
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| Xiao Kangyuan.Cost-Income Analysis on Quality[J].Value Engineering,2006,25(4):68-70. |
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| Authors: | Xiao Kangyuan |
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| Institution: | School of Economic Management, Shanghai Maritime University ,Shanghai 200135 ,China |
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| Abstract: | Quality activity as if is not concerned in the financial achievement. The discussion about quality-cost is also put out of people's sight.. In management accounting, ROQ (Return on Quality) is riveted people's attentions in USA , concern the relevance of quality activity and financial achievement is becoming the one of the important topic. This article introduces the characteristics of the ROQ and views the relationships of the quality activity and the financial achievement at the ROQ angle. |
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| Keywords: | quality-cost quality activity financial achievement return on quality(ROQ) |
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