| 汽车制造企业质量成本核算实证研究 |
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| 引用本文： | 尤建新,匡竹平,武小军. 汽车制造企业质量成本核算实证研究[J]. 价值工程, 2005, 24(6): 66-68 |
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| 作者姓名： | 尤建新 匡竹平 武小军 |
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| 作者单位： | 同济大学经济与管理学院,上海,200092 |
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| 摘 要： | 质量成本核算是企业质量成本管理的一项重要内容,是企业优化质量成本结构,进行质量改进的重要基础。本文通过实证研究,提出了对汽车制造企业进行质量成本核算的一般方法,对汽车制造企业的质量成本项目进行了详实的分类分析,为同类企业实施质量成本管理工作提供了应用参考。
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| 关 键 词： | 质量成本 质量成本核算 |
| 文章编号： | 1006-4311(2005)06-0066-05 |
Practical Research to Measurement of Quality Cost for Automakers |
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| You Jianxin,Kuang Zhuping,Wu Xiaojun. Practical Research to Measurement of Quality Cost for Automakers[J]. Value Engineering, 2005, 24(6): 66-68 |
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| Authors: | You Jianxin Kuang Zhuping Wu Xiaojun |
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| Abstract: | Measurement of quality cost is one of the important items in the field of quality cost management, it is the foundation of improvement of quality. In this paper, through the practical research, the general method for the measurement of quality cost was advanced and detailed analysis for the items of quality cost of an automaker was realized .The research provides application reference for quality cost management. |
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| Keywords: | quality cost measurement of quality cost |
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