| 注册
首页|期刊导航|经济与管理研究|质量控制VS质量创新:论质量成本管理的新模式

质量控制VS质量创新:论质量成本管理的新模式

杨世忠 胡洋洋 赵腾

经济与管理研究2019,Vol.40Issue(2):123-134,12.
经济与管理研究2019,Vol.40Issue(2):123-134,12.DOI:10.13502/j.cnki.issn1000-7636.2019.02.009

质量控制VS质量创新:论质量成本管理的新模式

Quality Control vs Quality Innovation: on the New Mode of Quality Cost Management

杨世忠 1胡洋洋 1赵腾1

作者信息

  • 1. 首都经济贸易大学会计学院,北京, 100070
  • 折叠

摘要

Abstract

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.

关键词

质量控制/质量创新/质量管理/质量成本管理/中国制造业

Key words

quality control/quality innovation/quality management/quality cost management/China's manufacturing industry

分类

管理科学

引用本文复制引用

杨世忠,胡洋洋,赵腾..质量控制VS质量创新:论质量成本管理的新模式[J].经济与管理研究,2019,40(2):123-134,12.

基金项目

国家自然科学基金面上项目"中国企业创新型战略质量成本管理体系研究"(71472127) (71472127)

经济与管理研究

OA北大核心CHSSCDCSSCICSTPCD

1000-7636

访问量0
|
下载量0
段落导航相关论文