目前,低价中标已是不争的事实。质量成本作为工程项目总成本的一个重要组成部分,长期以来未能引起施工单位的足够重视。因此从水电工程项目质量成本构成、质量成本数据收集及科目的设置来初步探讨水电工程项目质量成本核算问题,以期促进质量管理体系在工程项目建设过程有效运行和持续改进,从而达到控制工程成本、提高经济效益的目的。 At present, it is an indisputable fact that the bidding is low price. As an important part of the total project cost, quality cost has not attracted sufficient attention from construction companies for a long time. Therefore, the quality cost of hydropower projects, the data collection of quality cost and the setting of subjects are used to discuss the quality cost accounting of hydropower projects in order to promote the effective operation and continuous improvement of the quality management system during the construction of the project, so as to achieve the goal of controlling project cost, Improve economic efficiency purposes.