摘要:随着市场经济的飞速发展，企业的生存之本就是质量成本。质量成本管理体系的建立能够让质量成本得到保障。通过建立质量成本管理体系，才能明确质量成本管理，确保质量成本的流程，明确相关部门职能职责。如何让质量成本管理体系发挥应有的作用？如何能让企业真正的了解质量成本管理体系？怎样才能让企业高层觉得质量成本管理对企业发展的重要？

　　　对于这些问题，在了解中微光公司现状的基础上，通过对公司的职责体系、质量成本预测分析、质量成本设计控制、质量成本的实施以及质量成本的考核成本五个方面问题进行分析，探讨公司如何在中微光公司中完善质量成本管理体系，提出了有关质量成本管理体系的一些管理对策：完善质量成本管理的职责体系、适当增加预防成本、减少内外部损失、留住人才、加强考核制度等。

　　　与此同时，质量成本管理体系是企业运营的一种重要的手段，一方面企业在生产过程中质量成本的核算是必不可少的，另一方面企业质量高成本低的产品会受质量成本管理很大的影响，一套适合公司体制的质量成本管理体系对公司和员工都有益处，也会使公司利润最大化。

关键词 质量成本；管理体系；职责体系；质量成本管理体系

Abstract:With the rapid development of market economy, the survival of the enterprise's quality cost. The establishment of quality cost management system will make the cost of quality guarantee. Through the establishment of quality cost management system, in order to clear the quality cost management, ensure the quality cost flow, clear the relevant department functions and responsibilities. How to make the quality cost management system to play its due role? How to make the enterprise quality management system to understand the true cost? How to make corporate executives feel the quality cost management of enterprise development important?

　　　For these problems, in the understanding of basic LLL company situation, through the analysis of the system, the duty of the company quality cost analysis, quality cost control, five aspects of quality cost and the implementation of quality cost appraisal cost, on how in the twilight, improve the system of quality cost management, put forward the quality cost management system, some management countermeasures: to perfect the system of quality cost management duties properly increase the cost of prevention, reduce the internal and external loss, retain talent, strengthen the examination system.

　　　At the same time, the system of quality cost management is an important means of business operation, quality and cost aspects of the enterprise in the production process of accounting is essential, on the other hand, the enterprise of high quality low cost products will be affected by the quality cost management, a set of suitable for the company system of quality cost management system is good for the company and employees, will maximize the profits of the company.

Keywords quality cost management system  responsibility system  quality cost management  system