| Forming and development of the global market, have aggravated the keen competition in the domestic and international markets between enterprises, force enterprises to strengthen their own competitiveness from the time , quality , cost and service constantly, in order to improve the ability to survive and developing. Quality is an extremely important factor among them . This paper processes the generally analysing of the activities cost management and management of quality cost, tries to conbine activities cost management and management of quality cost together, set up a set of more comprehensive activities-based quality cost management systems.The management of quality cost is mainly to check and calculate analysing to the quality cost of enterprises, adopt mainly total quality cost management at present, including value chain analysis, Strategic positioning and cost driver analysis, the purpose is to make enterprises make the advantage in the competition . Activity-based cost management is the method that faced the whole course, reflect the quintessence of TQC and JIT.This paper structure the activity-based quality cost management system from management of quality cost and quality activity. Activity-absed cost manage deep into quality activity level, offer about enterprise's quality cost detail information, can guarantee the accuracy, overcome twist cost information because of the traditional quantity -based calculation method participating in cost calculation. The activity-based cost is focusing on the procedure of production; The management of quality cost focuses on the structure level of management, administrate guidance on the managerial structure level, cooperate with enterprise the improvement of quality activity, impel the enterprise to reduce the quality cost.This paper includes two parts altogether, The first part is the exordium, which illustrates why to choose this research field, the target...
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