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Empirical Survey Regarding the Quality Costs in the Romanian Services Companies

Author

Listed:
  • Mariana Glavan

    () (The Bucharest Academy of Economic Studies, Romania)

  • Madalina Dumitru

    () (The Bucharest Academy of Economic Studies, Romania)

  • Mihaela Dumitrana

Abstract

Nowadays 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.

Suggested Citation

  • Mariana Glavan & Madalina Dumitru & Mihaela Dumitrana, 2009. "Empirical Survey Regarding the Quality Costs in the Romanian Services Companies," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(26), pages 393-401, June.
  • Handle: RePEc:aes:amfeco:v:11:y:2009:i:26:p:393-402
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    File URL: http://www.amfiteatrueconomic.ro/temp/Article_880.pdf
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    Cited by:

    1. 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.

    More about this item

    Keywords

    quality costs; empirical survey; services company; managerial accounting; analysis;

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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