摘要
质量成本的概念自上世纪五十年代在美国提出来，经历了半个多世纪的实践及研
究，理论已经很成熟。甚至企业建立质量成本管理程序和手册有现成的模板可以参考，
但是目前国内外很多企业仍难以推行或有效推行质量成本管理体系的运作。表面上原
因众多，如公司运作的复杂程度，公司管理层参与度不够，或是缺乏强有力财务系统
的支持，但往往都可归纳为是因为陷入生搬硬套的误区而致使完美流程的适用性低所
造成的。要解决这类问题，归根揭底是要以项目管理的思路结合企业自身的特点出发
思考质量成本的核算机制及实施方案。

AOS 作为一家处于转型，整合中的公司，推行质量成本管理困难丛丛，于是借助
关键质量成本法的概念及理念判定辨识出关键项目，仅收集关键质量成本项目的数
据，从而克服数据收集难度大的障碍，另一方面又保证了质量成本管理的管理效果。

本文中通过探讨 AOS 质量成本核算机制及实施方案，从而例证了关键质量成本法的概
念在实际中的应用，也讨论了以项目管理的思路结合企业实际去实施质量成本管理方
案的必要性。

在错综复杂的在全球经济竞争的大环境下，企业经营面临前所未有的挑战，原材
料价格上涨、人工上涨、消费萎缩……企业不仅要学会如何在经济下调中生存发展，
更为重要的是要在困境中坚持做正确的事，并掌握正确的做事方法。针对质量管理工
作，加强质量成本管理，以提高产品质量水平，减少质量成本以适应新形势的挑战是
企业必须掌握的正确做事方法之一。相信关键质量成本及项目管理的概念对许多企业
在推行质量成本管理工作中都是有着实际的指导意义。特别是，对众多处于转型或复
杂环境下的企业来说，其意义会更重大。

关键词 质量成本管理 关键质量成本 项目管理 质量成本管理手册
Abstract
The concept of Cost of Quality (COQ) has been being developed for more than 50
years since it was brought up in the 50’s of last century in the United States. Even there are
ready made templates for enterprises to establish the process of COQ with mature theory,
however many companies still have difficulties to implement or effectively implement the
COQ management system. On the surface, there are lots of reasons such as the complexity
of the company operation, less of participation of top management, or lack of the support
of a strong financial system, but the essential problem is poor implementation plan to fit
actual situation without enough flexibility. To solve such problems, it’s necessary to use the
project management mechanism to run the program of COQ, accurately matched with the
features of the enterprise.
As a company in transformation and merge stage, AOS met lots of unexpected
problems upon implementation of CQQ management system. With the concept of Critical
COQ, the difficulty in data collection was solved by only gathering the data for critical
items which were determined in some way. Meantime, it took advantage in ensuring the
efficiency of COQ management system with the appropriate quality cost accounting
mechanisms. It’s demonstrated the advantage of the concept of Critical COQ used in
complicated operation environment by the case of AOS. As well it could not be denied that
project management thinking method is another factor to ensure the COQ program was
implemented successfully in AOS.
It’s believable that the concept of Critical COQ and project management thinking
method will benefit for the implementation of Cost of Quality Management in various
companies. Especially for the companies within transformation or complicated operation
environment, more valuable points will be created in this way.
Keyword COQ - Cost of Quality Management, Critical COQ, Project Management，
Manual of COQ