It need forward and full - scale viewpoint . the enterprises must fix attention on quality - cost management and other key factors that can affect the cost and endeavour to reduce the cost in rational range . this can promote the ability of competition and make good atmosphere for long - term develop of construction enterprises 质量成本管理是一个非常复杂的课题，需要用与时俱进的观点、全面的观点，与影响建筑施工企业成本的其它因素齐抓共管，力求在合理的范围内最大限度地降低企业的成本，提高企业的市场竞争力，为企业的长期发展营造良好的氛围。
Therefore , it is one of the important issues in modem enterprise management to strengthen quality cost management , conduct quality cost accounting , reduce the cost to the minimum while improving product or service quality and meeting the needs of customers , and seek for the best quality level with the reconciliation between quality and cost 因此，加强质量成本管理，进行质量成本核算，在提高产品质量或服务质量、满足用户要求的同时，尽量降低成本，寻求质量与成本统一的最佳质量水平，是现代企业管理的重要课题之一。
The main subects of this thesis are presented as follows : 1 . because misunderstanding to the concept is a key poillt of preveflting its application in ellterprises , so in this chapter , the traditional concept of quality cost and its defects are discussed first , and then following the developmot of the concept in recent years 由于对质量成本概念的认识模糊不清是影响企业开展质量成本管理的重要原因之一，因此，本章首先探讨了应如何理解传统的质量成本定义，指出了质量成本曲线的一些不足，然后介绍了质量成本概念近年来的发展。
3 " upon the theory of quality cost managemcfl , a case study is presented . it first analyzes the actllal situation of quality managemeflt of a certain oterprise . after that , a complete scheme of establishing the quality cost management system in this enterprise is proposed , including the plan , accounting , check and implement , which is pertinence and operable 在质量成本管理理论的基础上，详细分析了某研究所的质量管理现状，并结合该企业的实际情况，为其开展质量成本管理设计了一套完整的方案，包括质量成本的计划、核算、考核及组织与实施，具有很强的针对性与可操作性。
For this reason necessary to make to management of quality cost system expound the fact , use western advanced experience for reference , propose suitable of our country countermeasure of concrete conditions , with profit of our country enterprise quality cost improvement of management level , enormous challenge of the foreign enterprise after tackling and enter the wto 为此有必要对质量成本管理作系统论述，借鉴西方先进经验，并提出适合我国具体情况的对策，以利我国企业质量成本管理水平的提高，应对入世以后外国企业的巨大挑战。
Based on summary of headstream of loss of quality - cost , finding key factor of the loss , this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss . the forecast , planning , controlling , check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting . the quality - cost management is a very complicated task 通过对质量成本损失源的分层归集，找出质量成本损失的关键因素，提出了如何进行质量整改，降低质量成本，提高项目的经济效益；通过分析质量成本损失的位置，明确质量成本损失的责任，从而预防质量问题的发生，把握质量成本管理的重点；通过设立质量成本管理的科目，借助管理会计的有关技术方法，对质量管理工作的经济性进行预测、计划、控制、核算和分析。
The third , it is important to strengthen the quality cost accounting . the forth , it is necessary to improve the appraisal method on quality cost management . and the fifth , it is also necessary to make quality cost management informization come into operation 针对以上问题，本文认为在推广应用质量成本管理的进程中，建立企业质量文化是重要前提，实施先进的六西格玛质量管理是基础，加强质量成本核算是核心内容，完善质量成本管理的评价方法是动力之源，实施质量成本管理信息化是有力保证。
The paper introduces the conception and consistence of quality cost , analyses the quality cost constituents of the construction business according to the characteristics of construction enterprises , and puts forward the management system of quality cost . the paper does further study on prediction , one step in the quality cost management system 本文介绍了质量成本的概念、构成及国内外研究现状，并根据施工企业的特点，分析了建筑施工企业质量成本组成，提出了质量成本管理体系，针对质量成本管理体系六环节之一的质量成本预测作了进一步的探讨。
Based on analyzing conception of quality - cost and characters , and in order to ensure the develop of quality - cost management , this paper put forward setting quality - cost management system in construction enterprises , setting three level items of quality - cost management , making analysis and summary of quality - cost of enterprises , setting functions of control , supervise and implementing 本文在深入分析质量成本管理概念的基础上，根据质量成本管理的特征，提出在施工企业内部设立质量成本管理组织体系，设置质量成本管理的三级科目，对企业的质量成本进行分析、总结，并建立质量成本管理的控制、监督与实施职能，在组织上保证质量成本管理的开展。
