质量成本一般可划分为运行质量成本和外部质量保证成本.运行质量成本是企业为达到和确保所规定的质量水平所支付的费用,外部质量保证成本是应顾客要求,提供作为客观证据的演示和证明所发生的费用,它是企业生产总成本的一个重要组成部分,主要是从经济角度来衡量质量体系的有效性.因此,企业开展质量成本的管理对产品质量的改进,降低成本,增加经济效益都有十分重要的现实意义. Quality costs can generally be divided into operating quality costs and external quality assurance costs.Operation quality costs are the enterprises to achieve and ensure the quality level set by the cost of external quality assurance costs are based on customer requirements, to provide objective evidence as a demonstration and Prove the costs incurred, it is an important part of the total cost of production, mainly from the economic point of view to measure the effectiveness of the quality system.Therefore, enterprises to carry out quality cost management to improve product quality, reduce costs, increase the economy Benefits have very important practical significance.