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Cost Accounting In Quality Management

Author

Listed:
  • Andrijana Rogosic

    (University of Split)

Abstract

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.

Suggested Citation

  • Andrijana Rogosic, 2009. "Cost Accounting In Quality Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 18(1), pages 115-128, june.
    • Handle: RePEc:avo:emipdu:v:18:y:2009:i:1:p:115-128
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    File URL: https://hrcak.srce.hr/clanak/61675
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    More about this item

    Keywords

    cost accounting; quality costs; quality management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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