质量管理流程中的会计实时控制

在全球一体化和国际竞争的背景下，越来越多的企业选择更新管理理念，满足顾客需求，而不再一味地追求低成本和高产量。传统的质量成本观寻找企业内的最佳质量成本点，由低成本选择决定质量水平，而忽略了顾客的期望标准。从企业流程再造和优化着眼，通过对企业实施质量管理流程中的会计实时控制，对企业内质量信息流和资金流的传递加以引导，动态地设计数据处理和评价环节，实现质量管理的事前预测、事中控制和事后评价的有机融合。

Accounting Real-time Control of the Quality Management Process

In the context of globalization and international competition, more and more companies choose to update management concepts to meet customer demand, rather than blindly pursue low-cost and high yield.Traditional quality cost concept looking for the best quality in the enterprise cost point, by the low-cost selection determines the level of quality, while ignoring the standard of customer expectations. From the prior forecast of business process reengineering and optimization focus, real-time control of the enterprise implementation of quality management processes in accounting, quality information flow and cash flow to pass to be guided, dynamic design, data processing and evaluation aspects of quality management things in control and ex-post evaluation of organic In fusion.