| 隐性质量成本初探 |
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| 引用本文： | 胡钰,徐小龙.隐性质量成本初探[J].地质技术经济管理,2010(5):94-96. |
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| 作者姓名： | 胡钰 徐小龙 |
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| 作者单位： | [1]上海交通大学安泰经济与管理学院,上海200052 [2]上海金融学院工商管理学院,上海201209 |
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| 摘 要： | 隐性质量成本对企业经营存在着潜伏性的危害,在企业管理中处于薄弱环节。文章阐述了隐性质量成本的涵义、特征和构成,剖析了隐性质量成本的产生原因,并从会计核算和管理体系两个方面提出了控制对策。
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| 关 键 词： | 会计 隐性质量成本 显性质量成本 |
A Study on the Hidden Quality Costs |
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| Hu Yu,Xu Xiaolong.A Study on the Hidden Quality Costs[J].Geological Technoeconomic Management,2010(5):94-96. |
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| Authors: | Hu Yu Xu Xiaolong |
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| Institution: | 1.Antai College of Economics and Management,Shanghai Jiaotong University,Shanghai 200052,China;2.School of Business Administration,Shanghai Finance University,Shanghai 201209,China) |
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| Abstract: | Hidden quality costs have potential hazards to the business of enterprises,but they are often ignored by management.This paper firstly discusses the definition,characteristics and structure of hidden quality cost;then analyzes the root causes of hidden quality costs,finally puts for-wards some advices for controlling hidden quality costs from the perspective of accounting and management system. |
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| Keywords: | accounting hidden quality costs explicit quality costs |
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