| 注册会计师行业执业质量成本浅析 |
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| 引用本文： | 章梅芬,傅东.注册会计师行业执业质量成本浅析[J].嘉兴学院学报,2002,14(5):53-55. |
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| 作者姓名： | 章梅芬 傅东 |
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| 作者单位： | 1. 浙江嘉康电子股份有限公司,浙江,嘉兴,314000
2. 嘉兴中明会计师事务所,浙江,嘉兴,314000 |
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| 摘 要： | 从产品质量成本的理念出发，提出注册会计师行业执业质量成本的新概念，分析了注册会计师行业执业质量成本的组成，提出了重视执业质量成本的必要性，分析了如何进行执业质量成本考核的三种做法。
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| 关 键 词： | 注册会计师行业 执业质量成本 直接质量成本 成本管理 成本考核 间接质量成本 |
| 文章编号： | 1671-3079(2002)05-0053-(03) |
| 修稿时间： | 2002年1月31日 |
A Brief Analysis on Licenced Quality Cost of the Certified Public Accountants Vovation |
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| ZHANG Mei-fen,FU Dong.A Brief Analysis on Licenced Quality Cost of the Certified Public Accountants Vovation[J].Journal of Jiaxing College,2002,14(5):53-55. |
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| Authors: | ZHANG Mei-fen FU Dong |
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| Institution: | ZHANG Mei-fen FU Dong |
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| Abstract: | A new concept of licensed quality cost of licensed public accountant is put forward from the value of products` quality. The composition of the cost is analyzed with illustrating the necessity for emphasizing licensed quality cost; several pieces of viewpoints are advanced on how to manage the licensed quality cost. |
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| Keywords: | licensed public accountant licensed quality quality cost management |
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