Discussion On Quality Cost Management

Management of quality cost combine together on the basis of quality control and cost management but strategic cost office procedure that form. Cost it manages to be focal point of business administration, enterprises work hard for lowering costs all the time. Attention in quality last the beginning of the fifties such as century since in the western countries, with to improve at full speed productivity, competition of enterprise aggravate day by day, simple price war can attract consumer already. Rational consumers begin and pay close attention to quality problems of products, price competition begin transform to the quality competition. Improve quality of products must strengthen the input to quality control, thus increase the enterprise cost, result in increase that ensure the quality of products put one's back into and reduce cost of goods not to conflict, then produced the management of quality cost of combining the two.With of our country flourishing development of economy, competition of enterprise aggravate, remain at price war level all the time, enterprise level of management of quality cost but high, this reduce one's own competitiveness meet consumers' demand either. For this reason necessary to make to management of quality cost system expound the fact, use western advanced experience for reference, propose suitable of our country countermeasure of concrete conditions, with profit of our country enterprise quality cost improvement of management level, enormous challenge of the foreign enterprise after tackling and enter the WTO.The paper consists of five parts:The first part is a summary to management of quality cost. The forming which sketches management of quality cost is developed, carry on the management of quality cost meaning, content characteristic of management of quality cost classify and quality cost establishment of project.The second part introduces quality meaning of cost accounting mainly, quality cost accounting establishment and quality method of cost accounting of account.The third part is the argumentation controlled to the quality cost. Recommend how go on and control at ordinary times by cost to quality, overall quality cost control foundation and application value project of system go on design management to the quality cost.The fourth part recommends how to carry on analysis, report, predicting, plans, and examines to the quality cost.The fifth part introduces real-time theoretical foundation and technical support of report combine and expounds the fact real-time meaning and feasibility of report actually.