Poslovna izvrsnost, Vol. 14 No. 1, 2020.
Izvorni znanstveni članak
https://doi.org/10.22598/pi-be/2020.14.1.11
QUALITY COSTING AS A COMPASS IN QUALITY MANAGEMENT
Andrijana Rogošić
orcid.org/0000-0003-0532-527X
; Faculty of Economics, Business and Tourism, University of Split
Sažetak
Quality Costing is an accounting method that captures and measures qualityrelated
costs providing quality data that can be quite useful for quality improvement
and management. In order to become relevant source of data in quality management
Quality Costing should be properly implemented. Therefore, the scope of quality cost
recording and the usage level of Quality Costing determines its maturity level. The
purpose of this paper is to explore whether the maturity of Quality Costing positively
affects the application of quality management principles according to the ISO
9001:2015. This study reveals that the Quality Costing maturity is crucial in attaining
lower level of waste and production nonconformities as well as the failure costs
reduction and, on the other hand, the increase of revenues, better decision-making and
more sensible investing. Comparing to prior studies the novelty of this paper is in
introducing the maturity of accounting system pointing out that more advanced level of
Quality Costing application leads to the wider scope of quality data that can be used as
a compass in quality management. Empirical research is based on online survey
addressed to quality managers. Findings indicate that comprehensive recording and
reporting of adequately categorised quality costs can produce many benefits for the
organisation.
Ključne riječi
Quality Costing; strategic management accounting; ISO 9001; quality management.
Hrčak ID:
239235
URI
Datum izdavanja:
17.6.2020.
Posjeta: 1.402 *