摘要
针对当前企业对质量成本普遍存在的片面追求低成本和片面追求高质量的两种倾向,本文论述了只有在财务部门制定的具可操作性的质量成本管理方法所支持的数据资源的配合下,企业才有可能使其产品在满足顾客需求的合理质量前提下,降低其质量成本,从而追求最大经济效益。
The two inclinations about quality cost which generally exist in current enterprises are one-sided pursuit of low cost and one-sided pursuit of high quality.Aiming at the above,this paper discussed only in the coordination of data resource supported by quality cost management method worker up by financial department,the enterprises can reduce their quality cost thus to pursue the maximum economic benefits on the rational quality premise that their products can meet the demands of customers.
出处
《山西经济管理干部学院学报》
2004年第4期45-47,共3页
Journal of Shanxi Institute of Economic Management
关键词
质量
成本
管理方法
Quality
Cost
Management Method
