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建筑企业的质量成本核算体系初探(Quality cost accounting system of construction enterprises)
建筑企业的质量成本核算体系初探(Quality cost accounting system of construction enterprises)
Quality cost accounting system of construction enterprises
A preliminary study on quality cost accounting system of construction enterprises 2008-12-20 15:11:42
[Abstract] this paper first discusses the concept of quality cost and composition, then based on the characteristics of construction enterprises, and puts forward the method of quality cost accounting for the construction of the actual operation of the enterprise, and puts forward some reasonable suggestions.
The construction enterprises in the construction of specific projects, should do the cost, quality and schedule control of the three, to investors (users) to provide satisfactory building products, obtain good economic benefits, provide the potential for the development of enterprises. The author believes that through the establishment of quality cost accounting system, and timely and truthfully analysis and control the quality cost, the risk can be eliminated or reduced to the minimum.
The manufacture of building products is a comprehensive production process, which focuses on the scientific and technological achievements of various departments, and its product quality is a comprehensive reflection of the economic, technological and management foundation of a country. At present, Chinas construction industry, after many years of rectification and efforts, especially large and medium-sized enterprises in summing up the quality of construction experience and learning overseas quality management of scientific methods and techniques, has made gratifying achievements. But at present, there are many contradictions in the construction enterprise construction quality, pay attention to the quality of the building, then relax the cost accounting; on the other hand, to strengthen the cost control of the product quality decline, some construction companies have not even the quality cost accounting. The reason is that some construction ente
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