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质量会计包括质量成本会计和质量收入会计两大块。 1、质量成本。它是指为保证和提高产品质量所付出的耗费,并能在产品销售收入中实现的增量收入得到补偿的费用。这是狭义的质量成本定义,它强调质量成本和质量收入的配比关系,认为质量损失和质量收入没有因果关系,应排除在外。而广义的质量成本则包括质量损失。质量成本和质量费用的区别在于质量费用是按一定的期间进行归集,而质量成本则是按一定的产品进行
Quality accounting, including quality cost accounting and quality income accounting two blocks. 1, the cost of quality. It refers to the cost of guaranteeing and improving the quality of the product, and the incremental income realized in the sales revenue of the product. This is a narrow definition of quality cost. It emphasizes the relationship between quality cost and quality income, and considers that there is no causal relationship between quality loss and quality income and should be excluded. The generalized quality cost includes quality loss. The difference between quality cost and quality cost is that the quality cost is collected according to a certain period, while the quality cost is based on a certain product