Empirical Survey Regarding the Quality Costs in the Romanian Services Companies
AbstractNowadays we notice that the services companies represent an important percentage in the economics of many countries. Considering their characteristics, these companies represent a challenge for the deployment of the cost accounting and consequently for the computation of the quality costs. In order to validate the theoretical studies concerning the quality costs, we made an empirical survey on a sample of Romanian services companies in the time range August – December 2008. Using the data obtained we reached the conclusion that the information concerning the quality costs are generated by the financial-accounting department and the time range in which the information concerning the costs computation is shorter for the bigger organizations. This information is used at all the levels of management of the companies.
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Bibliographic InfoArticle provided by Academy of Economic Studies - Bucharest, Romania in its journal The AMFITEATRU ECONOMIC journal.
Volume (Year): 11 (2009)
Issue (Month): 26 (June)
quality costs; empirical survey; services company; managerial accounting; analysis;
Find related papers by JEL classification:
- M19 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Other
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- Laurentiu Tachiciu & Vasile Dinu & Iacob Kerbalek, 2011. "Quality Uncertainty as a Barrier to Business Services Development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(Special N), pages 712-724, November.
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