Original scientific paper
https://doi.org/10.20867/thm.9.2.2
INTERACTION BETWEEN ACCOUNTING AND QUALITY MANAGEMENT
Milena Peršić
orcid.org/0000-0002-6668-6856
; Faculty of tourism and hospitality management, University of Rijeka, Opatija, Croatia
Miroslav Drljača
; Zračna luka Zagreb, d.o.o., Zagreb
Abstract
Quality costs represent financial result of management decision in system of total quality management. The assignment to recognize these costs in management information system and evaluate them belongs to the accounting. Financial reporting presented to management, is oriented to the quality improvement, or on the
present consequences of decisions on keeping the same quality level. For creating methodological basis of including these costs, the accounting department should ensure relevant information from the surrounding (outer aspects), especially from the process and activities in the business system (inner aspects). Recognizing
the interests and needs of quality management as well as ISO standards, the catalogue on quality costs is being created in accordance with information requests. Therefore, the certification on ISO standards requires reorganization of accounting information system, which has to ensure relevant information for managing costs, which is the subject to this research.
Keywords
accounting information system; quality costs; non-quality costs; management information system; ISO standards
Hrčak ID:
181464
URI
Publication date:
30.12.2003.
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