A公司质量成本核算与控制的改进分析.pdfVIP

THE IMPROVEMENT RESEARCH OF A COMPANY FOR ACCOUNTING AND CONTROLLING QUALITY COST ABSTRACT The accounting and control of quality cost is a series of activities which is implemented by the quality department personnel and the cost department personnel of the enterprise. The accounting and control of quality cost was used in manufacturin initially. In recent years, with the spread and deepenin of the enterprise quality cost concept, more and more enterprises of other industries such as the construction industry begin to radually understand and use the accounting and control of quality cost into the enterprise internal management. Nowadays, the accounting and control of quality cost is widely used in the construction industry. It shows the importance of the project quality to the economy, it also shows that the accounting and control of quality cost has a vital significance for the construction company. This paper makes the improvement research to the accounting and 万方数据 control of quality cost through the combination of theory and practice. It firstly describes the quality cost concept, composition and related theory. And it makes the extension to the construction industry according to the theory of quality cost. After understanding the theory, the status and business characteristic is known of A Company by the field visits. In the process of quality cost management implementation, the problem is found, the reason is analyzed, and the improvement directi