Accounting And Controlling Of The Quality Costs Of Construction Project

In recent years, quality cost management is increasingly widespread attention to the industry and academia. Quality Cost Management of Construction Enterprises project started late, and the method currently used accounting bookkeeping accounting, parting of the management accounting category. However, only the dominant accounting bookkeeping costing out without taking into account the shadow cost, and the amount of the shadow cost of the project is very large. D.M. Lundvall proposed "water iceberg" argument, pointing out that the water leaked explicit cost likes icebergs, but the shadow cost is partially below the surface, it is conceivable, shadow cost can not be ignored. Taguchi loss function gives the quadratic model of quality loss, but whether this function is applicable to all mass loss is worth exploring well.Calculation and optimization of quality cost in this paper mainly studies the construction enterprise engineering project. Mainly from two aspects, first, to the cost quality control though explicit quality cost accounting can be hands-on, second based on the estimation and optimization of the shadow quality cost to reduce the cost of quality potential. Paper combed the current research,as well as home and abroad related concepts and principles about the quality cost. On the status of China’s construction industry quality cost management, from both explicit and shadow quality cost analysis of its shortcomings, explicit quality cost dynamic process controls by AHP. Based on this, accounting and controlling of the shadow quality cost conducted by in-depth analysis, and accounting and controlling it through revising and improving the quality of Taguchi loss function of the quality.