Study Of The Quality Costing System

Being an indispensable part of quality cost management, quality cost accounting plays an important role in accumulating various original information with regard to the expenditure in accordance with the requirement of quality control management so as to find out the law of operation and bring such management into full play through careful analysis and study. As the quality cost accounting for the manufacturing industry is quite complex in its nature, various in its way of calculating and changeable in its setting, it is quite practical to seek an effective way of quality cost accounting.The contents of this thesis are as follows: First, the relevant theory of quality cost accounting is discussed, followed by the research of the current situation of it, the problems of the present accounting system are analyzed and the new accounting system are proposed. Then, The new accounting system is proved by the positive example.The new quality cost accounting system is put forward herein, an innovative system in which specific and classified accounting is fortified without changing the laws and regulations of the present accounting system so as to furnish the necessary information for the policy makers concerned.