急求文章翻译。。！！

Question

浅议企业质量成本的控制与削减

一、认识质量成本
在讨论如何进行质量成本控制之前，我们先来认识质量成本。 什么是质量成本？企业为保证和提高产品的质量，或为产品的质量不合格而支付的费用就是质量成本。质量成本，不仅包括为提高质量而实际支出的费用，而且还包括虽未实际支出，但已造成的损失。
质量成本是企业降低其他成本的有力保证，它由预防成本、鉴定成本、内部损失成本、外部损失成本四部分组成。
1. 预防成本 预防成标本是指为预防产品出现质量事故，保证达到质量标准及为进一步提高产品质量水平所支付的各种费用。主要包括设计、制造及质量体系等方面的内容。
2. 鉴定成本 鉴定成本是企业用于评估产品是否满足规定要求所付的各项费用。这些费用花在目前生产的评价、测量和控制上。即按标准规程检查和测试原材料、半成品、产成品或工序的质量所发生的费用。包括检验策划、质量审核、检测设备及监视设备的维护和校正、破坏性实验工件的耗材和劳务费用等与服务和设备有关的费用。
3. 内部损失成本 内部损失成本是产品出厂前，因质量问题而支付的各种费用。主要包括报废品损失费、返修费用、复检费用、停工损失费用、质量故障处理费用、产品质量降级损失费用等。
4. 外部损失成本 外部损失成本是产品出厂后，由于产品部满足顾客需要，导致产品修理、更换、索赔、信用缺失而造成的成本损失。主要包括索赔或退货等售后服务费用、产品运输费用、降价损失、企业信誉损失等。
二、 质量成本控制与削减的意义
目前受经济危机影响，产品生产进入微利化时代，没有最低的质量成本，只有更低的质量成本。有人将质量成本形象地比喻为企业的“矿中金山”。意思是，若对不必要的质量成本损失进行有控制，将给企业带来好比一座金山的经济效益。
我国非常重视质量成本。早在1987年我国就引进日本全面管理和质量成本理论；1994年成立质量经济成本分析研究会；1991年《质量成本管理》问世。
控制和削减质量成本对企业发展有很重要的意义。在市场经济竞争日趋激烈的情况下，企业只有一手抓顾客，一手抓质量，才能使自己拥有较大的发展空间，获得更大的利润。
三、质量成本控制与削减步骤
根据美国质量协会统计，除原材料成本外，企业总运营成本中至少有25%是显性质量成本，隐性质量成本是显性质量成本的3-4倍。我们若将降低成本比喻成企业的金矿，则降低质量成本就是企业的银矿。
在降低质量成本过程中，企业常常会认为降低产品原材料成本就是降低质量成本，或者认为顾客的要求已经非常严格，企业无法进一步降低质量成本。实际上，只要按照合理的质量控制程序和步骤，就可以进一步提高产品质量，降低质量成本。
严格进行工序质量控制是保障产品质量的重要方面。工序质量包括工序活动条件和活动效果的质量。工序活动条件的质量包括人员、材料、机械、环境的质量，工序活动效果的质量是指每道工序完工的产品的相关质量是否达标。这两个方面的质量互为关联，要同时兼顾。
质量控制点分为新工艺、新技术或新材料的应用、人的行为、物的状态、施工顺序、技术间隙、常见质量通病、材料的质量和性能、关键操作。
工序质量的检验即采用预定的手段和方法测量、查看和检查工序操作和成品的质量，同时将测得的结果与该工序的操作规程和质量特性的形成技术指标相比较，判断工序是否达到标准。
四、 质量成本控制与削减的方法
降低质量成本，就是从预防成本、鉴定成本和损失成本三个方面考虑来降低总体质量成本。

Answer 1

　　On the Quality Control and reduce costs

　　First, recognize quality cost
　　In discussing how the cost of quality control before we start to understand the cost of quality. What is the cost of quality? Enterprises to ensure and improve product quality, or quality of the product is substandard and pay the cost of quality. Cost of quality, not only to improve the quality of the actual costs incurred, but also though not actual expenditures, but has resulted in the loss.
　　Quality costs are a powerful company reduce other costs to ensure that the prevention cost, appraisal cost, internal cost of losses and the cost of external loss of four parts.
　　1. To prevent the cost of prevention into the specimen is the emergence of quality products for the prevention of accidents, to meet quality assurance standards and to further improve product quality level of all fees paid. Include the design, manufacture and quality system, and content.
　　2. Identification of the cost of appraisal cost is used to assess the product companies meet the requirements of the fees paid. These costs spent on the evaluation of current production, measurement and control. That is inspected and tested by standard procedures of raw materials, semi-finished products or processes of the quality of the expenses incurred. Including test planning, quality audit, inspection equipment and monitoring equipment maintenance and calibration, destructive experimental piece of supplies and labor costs and costs related services and equipment.
　　3. Internal loss within the loss cost the cost of the product the factory, due to quality problems and to pay various fees. Waste products include loss of fees, repair costs, or review the costs, downtime losses cost, quality, fault handling costs, loss of product quality degradation costs.
　　4. External cost External cost of losses is the loss of finished products, due to the Products to meet customer needs, resulting in product repair, replacement, claims, costs caused by lack of credit losses. Include service charges such claim or return the product transport costs, price cuts losses, corporate credit losses.
　　Second, the quality of the significance of cost control and reduction
　　Currently affected by economic crisis, production in the low profit era, not the lowest cost of quality, only the lower cost of quality. Some people liken the quality cost for the enterprise's "Gold Mountain mine." Means that, if the cost of the unnecessary loss of quality controlled, it will bring about economic benefits like a Jinshan.
　　China attaches great importance to quality and cost. As early as 1987, China will introduce a comprehensive management and quality of Japanese cost theory; established in 1994, the quality of economic cost analysis will be; 1991 "quality cost management" have come.
　　Quality control and reduce costs for enterprise development has important significance. In an increasingly competitive market economy cases, only one hand and business customers with one hand and quality, he will make a larger space for development, obtain greater profits.
　　Third, the quality of cost control and reduction steps
　　According to American Society for Quality and Statistics, in addition to raw material costs, total operating costs in the business at least 25% of the cost of quality is dominant, recessive quality cost is 3-4 times the cost of explicit quality. But if we reduce the cost of the gold business metaphor, then the lower cost of quality is the company's silver.
　　Reducing the cost of quality, enterprises often that reduce the product cost of raw materials is to reduce the cost of quality, or that have very strict requirements of customers, businesses can further reduce the cost of quality. In fact, as long as the quality control in accordance with reasonable procedures and steps, we can further improve product quality, reduce cost of quality.
　　Strict quality control process is an important aspect of product quality guarantee. Process quality, including process conditions for the activities and the activities of the quality of results. Process conditions for the activities, including the quality of personnel, materials, mechanical, environmental quality, process activities, the quality is the effect of each process related to the quality of finished product is meeting its objectives. These two aspects of quality are linked, must balance.
　　Quality control point into the new technology, new technology or new materials, human behavior, physical condition, construction sequence, technology gap, common quality problems, material quality and performance, the key operation.
　　Quality inspection process that uses pre-measured means and methods, view and check the process operation and product quality, while the measured results and the process of operating procedures and quality characteristics compared to the formation of technical indicators to determine whether the standards process .
　　Fourth, the quality of cost control and reduction methods
　　Reduce the cost of quality, is through prevention costs, appraisal costs and losses to reduce the cost of three to consider the overall cost of quality.