“质量成本”(Cost of Quality)这一概念最早由美国的质量管理专家A.V.Feigenbaum和J.M.Juran于上世纪四、五十年代首倡,后来经过其他学者和各国质量管理专业组织的推广而逐步标准化,主要是指为保证和提高质量达标所产生的一切支出以及由于质量问题导致的耗费和损失,通常包括质量达标相关的成本和不达标成本。作为当代质量管理的一项重要内容及有效工具,质量成本在西方国家的企业质量管理中得到广泛应 The concept of “Cost of Quality” was firstly promoted by American quality control experts AV Feigenbaum and JM Jouran in the 1940s and 1950s. Later, the concept of “Cost of Quality” was gradually promoted by other scholars and quality management organizations in various countries Standardization mainly refers to all the expenses incurred in guaranteeing and improving quality compliance and the cost and loss caused by quality problems, and usually includes the costs related to quality standards and the non-compliance costs. As an important content and effective tool of contemporary quality management, the quality cost has been widely applied in the enterprise quality management in western countries