Abstract：Quality cost is the expenditure required by keeping product at certain quality level. The quality cost management is the series activities of organization of employees and departments concerned to predict, plan, account ,analyse, control and examine the quality cost. The purpose of it is to achieve the best result among
quality ,cost and benefits. Seeking the lowest quality cost is the starting point for the activities of quality cost management. The essence of quality cost management is to increase the economic benefits through making a research on conformity quality of product by combining quality with economy and combining quality cost
accounting with increasing product quality.
2005, Vol. 22 
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