Research On The Measurement And The Control Methods Of Quality Cost

Since 1950s, social productivity and technology have developed by leaps andbounds, and the amount and the structure of world economy have changed greatly.The penetration of the economic globalization has exerted a subtle influence on thelife-style and values of people, not the durability of product but the suitable and theeconomic quality have been their pursuit. The competition between enterprises isdeveloped into the competition between the quality of products. But the basic purposeof enterprise is to gain, it is not realistic to improve the quality of products at any cost.The aim to study quality cost is to minimize the total quality cost through studying therelation between quality and cost. This paper centers on quality cost. Throughstudying the relation among the items of quality cost, it purposefully reduces somecosts in order to make product quality and economic benefits reach organiccombination and unification.Starting from the basic theory of quality cost, the paper gives information aboutthe intension and classification of quality cost, as well as the achievements in thetheory research. Through contrasting and analyzing, we attempt to found a relativeintegrated accounting system of quality cost on the basis of the actual condition of ourcountry. Using this accounting system, we can rationally collect and classify theinformation on quality cost of enterprise, then analyze and appraise the informationthrough scientific method. At last, we come to complete accounting report that canprovide basis for the optimization and decision of quality cost.At the last of this paper, it points out there are many difficulties and insufficientin actual application because of the limited development time of quality cost theory inour country. Therefore, the theory needs further perfect and study.