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| Author: | Koletnik, F. |
| Title: | Accounting treatment of quality costs |
| Journal: | Revizor
1996 : VOL. 7:3, p. 22-46 |
| Index terms: | |
| Freeterms: | Slovenia, accounting, costs, quality, quality control, TQM |
| Language: | slv |
| Abstract: | In the last decade quality has become a deciding companion of modern enterprise.Therefore the opinion about the quality and the accounting treatment of quality costs has changed.The business way of thinking has strengthened and it is based on total quality.It is a new viewpoint related to the style of company management and a tendency of high quality.All these is implemented under the term of total quality management (TQM).In Europe this is realized by a series of quality standards ISO 9000 which help to spread the culture of total quality in the management of companies. New viewpoints and influences of increasing quality on business efficiency and performance demand an answer if cost accounting is ready to face all the challenges and if it could satisfy the information needs of knowledge on quality costs.These are extremely important shifts in the traditional theories and practice of cost accounting.In the article the author represents the way of thinking and typology of quality costs, the role of management and accounting related to new viewpoint regarding quality and standards applying to quality costs.Management of these costs requires suitable quality controlling which comprises: - accounting monitoring of quality costs - quality indexes - quality information system. |
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