质量成本核算体系的构建

本文主要从质量成本核算原则、核算要求出发,论述了建立质量成本核算体系必须做好这几个部分的工作:首先要 明确质量成本核算的范国;其次要根据企业实际设立账户、台账;最后要编制出质量成本报表,以有利于质量成本的控制。

Business Accounting System of Quality Cost

This thesis contributes to the discussion of three significanlt problems during the establishment of quality cost accounting system, starting from the discussion of both the principles and the requirements of quality cost accounting. And the first problem is being sure about the scope of the quality cost accounting;the next is to establish the account according to the quality cost in the enterprise;finally is the formation of the report form of quality cost.