摘要
质量成本已成为全面质量管理兴起的驱动力。但现有的质量成本概念中并未包涵库存成本。本文论述了质量与库存成本的关系 ,提出了库存成本是质量的机会成本的观点 。
The cost of quality has become the power of TQC,but the present conception of quality cost does not include the inventory cost.This paper interprets the relationship between quality and inventory cost,puts forward that the inventory cost is the opportunity cost of quality,and gives a demonstration.
出处
《管理工程学报》
CSSCI
1997年第3期181-183,210,共4页
Journal of Industrial Engineering and Engineering Management
