IDEAS home Printed from
   My bibliography  Save this article

Empirical Survey Regarding the Quality Costs in the Romanian Services Companies


  • Mariana Glavan

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

  • Madalina Dumitru

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

  • Mihaela Dumitrana


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

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    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


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

    JEL classification:

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


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aes:amfeco:v:11:y:2009:i:26:p:393-402. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Valentin Dumitru). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.