Prethodno priopćenje

INTERNALLY ORIENTED ACCOUNTING IN QUALITY STRATEGY IMPLEMENTATION

Branka Ramljak
Andrijana Rogošić

Sažetak

The use of contemporary cost accounting and management accounting methods becomes unavoidable in the management of the enterprise in a dynamic environment. The results of a research survey carried out on a sample of 123 large companies showed a statistically significant positive relationship between the use of at least one contemporary method and the allocation adequacy of indirect costs which suggests that such methods provide accurate accounting information. Empirical research has found that contemporary methods provide a wider range of the relevant accounting information for decision making and management in relation to traditional accounting tools. Internally oriented accounting is particulary observed in the context of quality management and the positive effect of developement of internally oriented accounting (which is evident in the implementation of contemporary methods) on the maturity of the quality management systems was found. The fundamental feature of quality management systems that are at a higher level of maturity is a serious implementation of the quality management principles. Factual approach to decision making can be pointed out as a link between internally oriented accounting and quality management. This principle supports the collection of quality data, measuring the effects od quality management and gives direction of further improvement activities based on such information. The developed internally oriented accounting is an important
prerequiste for achieving the objectives of quality strategy.

Ključne riječi

cost accounting; management accounting; quality management

Hrčak ID:

98727

URI

https://hrcak.srce.hr/98727

Datum izdavanja:

15.3.2013.

Podaci na drugim jezicima: hrvatski

Posjeta: 3.240 *