质量成本是为了保证和提高产品及服务质量而支出的一切费用,以及因未达到质量标准而产生的一切损失。通过质量成本核算,可以了解企业用于保证产品质量而发生的成本支出。企业应力求以较低的质量成本,来不断提高产品和服务的质量。质量成本是在科技进步和成本管理水平不断提高的要求下发展形成的。质量成本从质量管理过程中汇集检验质量所发生的费用开始,发展到应用数理统计方法,动员全体职工对生产过程进行综合的质量管理。 Quality costs are all costs incurred to guarantee and improve the quality of our products and services, as well as all losses that result from failure to meet quality standards. Quality cost accounting, you can understand the business used to ensure product quality and the cost incurred. Enterprises should strive to lower the cost of quality, to continuously improve the quality of products and services. The quality cost is developed under the requirement of the advancement of science and technology and the continuous improvement of cost management. Quality cost From the quality management process brings together the quality of inspection costs began to develop the use of mathematical statistics to mobilize all staff on the production process for integrated quality management.