文献类型：期刊文献

中文题名：质量成本最低点的分析

英文题名：Analysis of the Lowest Point of the Quality Cost

作者：周鸿勇[1]

机构：[1]绍兴文理学院经管系

年份：2001

卷号：23

期号：3

起止页码：72

中文期刊名：武汉理工大学学报：信息与管理工程版

收录：CSTPCD

语种：中文

中文关键词：质量成本;成本管理;合格率;预防成本;鉴定成本;故障成本

外文关键词：quality cost ; cost management ; rate of qualified products

中文摘要：对传统质量成本管理理论存在的不足进行了分析 ,并对质量成本项目与合格率的关系进行了深入探讨。在此基础上对质量总成本进行重新核算 ,得出了“合格率越高 ,质量成本越低 ;10 0 %的合格率 ,质量成本最低”

外文摘要：After analyzing the shortcomings of the conventional theory of quality management cost, a deeper understanding of the relationship between quality cost and the rate of qualified products can be explored. The quality cost is recalculated and conclusions are drawn from the analysis: the higher the rate of qualified products, the lower the cost will be, meaning that the cost will be lowest when the rate of qualified products is 100%.