摘要
"提质增效"是中国产业转型升级的关键所在。一方面,加强质量成本管理有利于"提质";另一方面,加强质量成本管理有利于"增效"。质量成本管理是质量管理的重要方面。当前,以控制为主导的质量管理正在受到以创新为主导的质量管理的挑战。本文在分析以控制为主导的质量管理三个阶段的基础上,从理论、方法和实践三个层面对质量成本管理如何适应以创新为主导的质量管理新要求进行探讨,得出创新型战略质量成本管理是适应质量创新背景下的质量成本管理新模式的结论。
Improving quality and increasing efficiency are the key to China's industrial transformation and upgrade.On the one hand,strengthening quality management is conducive to improving quality; on the other hand,strengthening quality cost management is conducive to increasing efficiency.Quality cost management is an important aspect of quality management. At present,control-oriented quality management is being challenged by innovationoriented quality management. Based on the analysis of the three stages of quality management with control as the leading factor,this paper discusses how quality cost management adapts to the new requirements of quality management with innovation as the leading factor from three aspects of theory,method and practice,and draws a conclusion that innovative strategic quality cost management is the new mode of quantity cost management under the background of quality innovation.
引文
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