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A CASE STUDY ON ONE BOILER MANUFACTURING COMPANY: QUALITY COST ACCOUNTING OF INDUSTRIAL COMPANY BASED ON OPERATION MOTIVATION
GU Chunyan, YANG Minchao
Resources & Industries    2019, 21 (3): 75-82.   DOI: 10.13776/j.cnki.resourcesindustries.20190408.006
Abstract83)      PDF(pc) (3313KB)(187)       Save
Accurate quality cost accounting is the basis for effective quality cost management. This paper attempts to use operation costing to measure the quality cost of industrial company, based on companies' current finance accounting system, uses operation-motivated design quality cost centralization, allocation and accounting model to fully simulate one boiler manufacturing company's quality cost accounting. Results show this method can clearly mark the center of quality operation. Setting up operation cost portfolio centralizes cost expenses, a more rational way in defining expenses, which may comprehensively reflect the cost expenses in each operation stages, trace the operation sources of costs and improve managerial efficiency. Application of this method is a good practice and is a basis for further expansion.
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