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| Author: | Liu, Naiyu |
| Title: | Economic returns of quality cost (original in Chinese) |
| Journal: | Journal of Zhongnan University of Finance and Economics (c)
1999 : 1, p.107-109 |
| Index terms: | QUALITY CONTROL COST ACCOUNTING EFFECTIVENESS PROFIT PROFIT FINANCING |
| Language: | chn |
| Abstract: | What we examine by using the economic returns of quality cost is the contrast relationship between quality cost and quality income with an aim at obtaining the same or the maximum of quality income with the minimum of quality cost. The analysis shows the following: Rational regulation and control of the proportion structure of quality cost and cost distribution may control the total quality cost effectively. Optimizing the combinations of quality cost and rate of products up to standard can reduce the total quality cost and guarantee that the quality of products complies with the requirements of design as well. In a word, raising the economic returns, starting with control over the structure of quality cost is an effective way. |
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