Small And Medium-sized Enterprise Quality Cost Accounting Research

Along with the reform and opening-up, China’s growing economy, small and medium-sized enterprises in national economy occupies an important position, is to promote employment and economic development of the main power. However small and medium-sized enterprise in recent years due to the loss caused by quality problems to be reckoned. Due to the small and medium-sized enterprise no independent quality cost accounting system, although the quality cost accounting at home and abroad have certain research, but the majority of small and medium-sized enterprise has not enough attention to quality cost accounting work. Quality cost accounting theory research mostly suitable for large enterprises and listed company, leading to the small and medium-sized enterprise can only copy existing quality cost accounting theory. Therefore, small and medium-sized enterprise to carry out the quality cost accounting is a long-term and difficult task. This paper first expounds the current situation of the development of the quality cost both at home and abroad, this paper introduces the basic theory of quality cost accounting. Secondly, for the traditional quality cost accounting methods of introduction as well as puts forward the new accounting method. Finally, based on the theory and actual case combination of thought, based on the investigation of A construction enterprise, set up quality cost accounting analysis, so that the enterprises to be more clear understanding internal quality cost loss root. Convenient enterprise better strengthen the quality cost control, lower the cost, enhances the enterprise the profit, causes the enterprise to better development.