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.

This paper,based on risks identification,analysis and selection of overseas mining investment,sets up an index system to evaluate the risks,uses entropy weight to each index and applies double base point to rank the selected countries.The results indicate that Australia ranks the top in investing favorably,rising risks in Turkmenistan, Argentina,South Africa and Indonesia.This study shows proof of rationality of entropy weight-double base point,and optimizes the risk evaluation mode of overseas mining risks,providing reference for Chinese investors to evaluate risks and make decisions.