摘要:如今我们国家的质量成本管理还处于初级阶段，各方面都不完善尤其是质量成本的理论和运用。大多数企业对质量成本的概念存在很多认识上的误区，企业的各个部门不能设置完整有用的质量成本科目，不能够准确的核算质量成本，不能够充分的利用，甚至没有能够真正落实企业质量成本的意义，也就是进行质量改进，提高产品的质量，最后降低企业的质量成本。

　　　这篇文章细致的介绍了有关质量成本的理论知识，在此基础上，将一种新型的核算方法—作业成本法运用于质量成本管理的可行性分析中，并且以东莞俊达模具厂的质量成本为实例，认真研究分析应用作业成本法核算质量成本，为企业的质量成本管理提供重要信息和依据，最后提出了一些相应的改进措施。

关键词作业成本法；企业；质量成本管理；质量成本核算

Abstract:Quality cost management has just begun, there are many problems in the theory and application. Clear understanding of the concept of quality cost, you can not set a scientific and reasonable cost of quality subjects, not accurate accounting of the cost of quality, the use of quality cost data is not sufficient, there is no implementation of the purpose of the cost of quality management, quality improvement, to improve product quality, thereby reducing the cost of quality.

　　　This paper elaborates the theory of the cost of quality, followed by the study will be an adaptation of the feasibility of modern cost management of new cost accounting methods applied to the cost of quality management - activity-based costing, and the cost of quality Dongguan Jun plant to die management as an example, to set the cost of quality subjects, application of activity-based costing accounting of the cost of quality, quality improvement efforts to provide accurate cost information and data basis. Finally, a quality job improvement measures.

Keywords  Activity-Based Costing  Company  Quality cost management           Quality Cost Accounting