The Research Of Coporation's Quality Cost Management Based On The Value-chain Accounting

The quality is corporation's life, is the key factor of forming company's core competition, and is the essence resource for the company gaining its final added value. It is the company's problem, required to be solved urgently, that how to effectively manage its quality and its quality cost.We have seen that the competitive pattern among enterprises had broken former"plane competition", to the model of"solid competition", i.e. breaking the goods competition and expanding the competition's time and space border. That means the competition has changed from the links in the production to the whole business work-flow besides production link, from single-company's competition to whole company-league's competition, which includes core-corporation.In the angle of the Value-Chain Account, every links of"solid competition"are very important to forming the company's final product value. That means each link produces or creates value and dedicates to the forming of value of final products, so the companies' competition is the competition among companies' value-chains. In the mean of that,"solid competition"model is the competition among whole enterprises' value-chain league and the competition of value-chain from time-dimension and space-dimension simultaneously.The innovation of this article is we classify the company's activity of quality cost management into seven activities in the angle of value-chain accounting. They are dividing the links of quality value-chain, the identification & calculation of quality value-chain elements, the analyzing of quality activity & quality value-chain, the choice & combination of quality cost agents, the establishment & optimization of quality activity center, the appraisement & estimate of quality cost and rebuilding & recreation of quality value-chain. Specially, we raise our own opinions on the meaning of quality cost, the dividing the links of quality value-chain, the principle of identification & calculation of quality value-chain elements, the account set, and the collection of quality cost expense, etc.