Pregledni rad

COST ACCOUNTING IN QUALITY MANAGEMENT

Andrijana Rogošić ; Sveučilište u Splitu, Ekonomski fakultet

Sažetak

Consistent quality management requires information necessary to review the effects of such management and for further improving the quality of continuous processes and products. Such information can be downloaded from the accounting if the company has implemented quality cost accounting while recording four types of these costs (costs of prevention, appraisal costs, internal costs and external failure costa). In the context of quality management defined by Deming's PDCA cycle, the significance of accounting is very important in all phases of the mentioned cycle. Research conducted on Croatian companies holders of certificate ISO 9001 shows that companies that recorded the quality costs witnessed a significant reduction of produced defects. Such companies recognize revenue increase and decrease the total cost of quality which seek to optimize.

Ključne riječi

cost accounting; quality costs; quality management

Hrčak ID:

39283

URI

https://hrcak.srce.hr/39283

Datum izdavanja:

15.7.2009.

Podaci na drugim jezicima: hrvatski

Posjeta: 10.146 *