Application of Activity-Based Costing Quality Cost Accounting Research

摘要：

Chinese current domestic quality cost management is still in the initial stage, having a lot of problems in theory and application. This paper analyses the feasibility of the -based costing method in quality cost management, taking a large foundries in domestic for an example, applying -based costing for accounting quality cost, providing accurate cost information and data basis for quality improvement work.

作者: Wu ZHENG Kuo-ran YANG Bing LI Hang LI Yan-ling ZHAO

作者单位: Institute of Mechanical Science and Engineering, Jilin University, Changchun 130025, P.R.China

会议类型: 国际会议

会议名称: 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

会议地点: 长春

会议语种:英文

页码: 379-383

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）