GB/T 46709-2025Guidance for the accounting and control of quality cost (English PDF)
质量成本核算与控制指南
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Issued by
SAMR; SAC
Level / Type
National · Recommended
Issue date
October 31, 2025
Implementation date
October 31, 2025
Scope
GB/T 46709-2025 is the English-translated version of 质量成本核算与控制指南.
GB/T 46709-2025 is the Chinese standard "Guidance for the accounting and control of quality cost". Its scope clause reads: This document provides guidance on planning, setting up quality cost categories, calculating, and controlling quality costs. guide.
This document is applicable to organizations of all types, sizes, and offering different products and services. Its clauses include terms and definitions.
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Document preview — GB/T 46709-2025
National Standard of the People's Republic of China
- ICS
- 03.120.10
- Classification
- A 00
Issued by: State Administration for Market Regulation; Standardization Administration of the PRC
Contents
- Preface
- 1.Scope
- 2 Normative References
- 3.Terms and Definitions
- 4 General Principles
- 4.1 Establish processes and exert leadership
- 4.3 Scientifically setting up quality cost items
- 4.4 Refined Data Collection and Calculation
- 4.5 Conduct quality cost analysis regularly.
- 5.Planning for Quality Cost Accounting and Control
- 6.Quality Cost Item Setup
- 6.1 Principles for Setting Up Quality Cost Items
- 6.2 Composition of Quality Cost Items
- 7.Quality Cost Accounting
- 7.1 Principles of Quality Cost Accounting
- 7.2 Quality cost accounting cycle
- 7.3 Quality Cost Data Collection Channels
- 7.4 Collection and Allocation of Quality Cost Data
- 8.Quality and cost control
- 8.1 Quality Cost Analysis
- 8.2 Application of Quality Cost Analysis Results
- Appendix A (Informative) Quality Cost Control Indicators
- Appendix B (Informative) Specific Contents of the Quality Cost Item
- Appendix C (Informative) Quality Cost Analysis Methods
- References
1 Scope
This document provides guidance on planning, setting up quality cost categories, calculating, and controlling quality costs.
guide.
This document is applicable to organizations of all types, sizes, and offering different products and services.
2 Normative references
The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included.
For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies.
This document.
GB/T 19000 Quality Management Systems. Fundamentals and Vocabulary
3 Terms and Definitions
The terms and definitions defined in GB/T 19000 and the following terms and definitions apply to this document.
3.1 Cost of quality
Expenses incurred to ensure that product and service quality meet customer requirements and applicable laws and regulations, as well as expenses incurred due to product and service quality deficiencies.
Economic losses incurred due to failure to meet customer requirements and applicable laws and regulations.
Note. Quality costs generally include prevention costs, appraisal costs, internal quality losses, and external quality losses.
3.2 Prevention cost
Expenses paid to prevent products and services from failing to meet customer requirements and applicable laws and regulations.
3.3 Appraisal cost
Fees paid to assess or verify whether the quality of products and services meets customer requirements and applicable laws and regulations.
3.4 quality loss
The failure of product and service quality to meet customer requirements and applicable legal and regulatory requirements, resulting in wasted resources or lost potential benefits.
The resulting economic losses.
Note. Quality loss includes internal quality loss and external quality loss.
3.5 Internal quality loss
Economic losses caused by the failure of product and service quality to meet customer requirements and applicable laws and regulations before delivery.
3.6 external quality loss
Economic losses caused by the failure of product and service quality to meet customer requirements and applicable laws and regulations after delivery. […]
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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 16 pages — is available in the English PDF.
Referenced standards
Normative references
Editions of GB/T 46709
| Edition | Title | Revision | Status |
|---|---|---|---|
| GB/T 46709-2025 | Guidance for accounting and control of quality cost | current edition | Current |
This page sells the current edition, GB/T 46709-2025. Earlier editions are listed for reference only.
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Related Standards
GB/T 19000.2-1998 — Quality management and quality assurance standards--Part 2: Generic guidelines for the application of GB/T 19001, GB/T 19002 and GB/T 19003
GB/T 19000-2000 — Quality management systems - Fundamentals and terminology
GB/T 19000-2008 — Quality management systems - Fundamentals and vocabulary
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