施工企业质量成本核算与分析（Quality cost accounting and analysis of construction enterprises）.doc

施工企业质量成本核算与分析（Quality cost accounting and analysis of construction enterprises） Quality cost accounting and analysis of construction enterprises Quality cost accounting and analysis of construction enterprises 2008-12-20 15:15:55 The manufacture of building products is a comprehensive production process, which focuses on the scientific and technological achievements of various departments, and its product quality is a comprehensive reflection of the economic, technological and management foundation of a country. At present, Chinas construction industry, after many years of rectification and efforts, especially large and medium-sized enterprises in summing up the quality of construction experience and learning overseas quality management of scientific methods and technologies, has achieved gratifying results. But at this stage there are still many contradictions in the construction enterprise construction quality, pay attention to the quality of the building, then relax the cost accounting, on the other hand, to strengthen the cost control of the product quality decline, some enterprises have not even the construction of quality cost accounting. This is mainly due to the lack of understanding of quality cost, the reasons for the quality, cost planning, control, accounting, analysis and other methods have not yet grasped. Although the quality of construction products accounts for about 5% of the total cost, but the construction industry has not yet developed a complete quality cost accounting system, many construction enterprises are still in the exploratory stage. Therefore, it is necessary to elaborate and discuss the accounting and analysis of quality cost from the combination of theory and practice. 1, the basic concept of quality cost The so-called quality cost refers to the cost of quality management activities to ensure and provide quality of construction products. Or the cost associated with quality management function management. Quality cost is composed of f