The Measurement of Quality Costs: An Alternative Paradigm.
展示了如何利用田口质量损失函数来估计成本管理会计中未记录的质量成本，并讨论了质量在成本管理中的重要性。
Abstract Attempts to show how the Taguchi quality loss function can be used to estimate unrecorded quality costs in cost management accounting. Discussion of the importance of quality in the cost management area to show why accountants need to be concerned with quality measurement techniques; History of the development of quality cost concepts; Review of quality cost concepts.