한국품질경영학회:학술대회논문집 (Proceedings of the Korean Society for Quality Management Conference)

한국품질경영학회 (Korean Society for Quality Management)
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THE HIDDEN COSTS OF QUALITY AND ACCOUNTING METHOD

  • Su Jaw-sin (Department of Information Management, Chinese Culture University)
  • 발행 : 1998.11.01
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초록

This Paper is to describe about new concept of the hidden cost of quality and through two cases plastic bottle manufacturing to explain how to find out it. Generally, the hidden quality cost does not show in the accounting record, but some time can find in the data of cost accounting or management accounting. How to combine between the hidden quality cost and the accounting method is discussed in the conclusion.

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