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, by means of cointegration analysis and Granger consequential check, analyzes the relationship between tourism and economic development of Xinjiang during 1990 to 2006 with the results implying that the both have a long-term cointegration, not continuous temporal sequence. Via the Granger Causality Test, the tourism always lags the economic development. There is no consequential relationship between tourism and economic development in a short term, but a balanced consequential relationship in a long term. The international tourism income goes ahead of the internal tourism income in pushing the economic development. This conclusion offers a reference to make policies for tourism in Xinjiang.