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QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY

Rogošić, Andrijana

International Journal for Quality Research, 2021-01, Vol.15 (4), p.1239-1250 [Periódico revisado por pares]

Kragujevac: University of Kragujevac, Faculty of Engineering

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  • Título:
    QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
  • Autor: Rogošić, Andrijana
  • Assuntos: Accounting ; Decision making ; Management accounting ; quality costing ; Quality management ; quality reporting ; Strategic management ; strategic management accounting
  • É parte de: International Journal for Quality Research, 2021-01, Vol.15 (4), p.1239-1250
  • Descrição: Quality Costing is one of contemporary accounting methods that can provide the most relevant information for the decision-making in quality management. This strategic management accounting method brings many benefits yet many companies hesitate to implement it. Those quality-oriented companies that use Quality Costing often do not deploy it properly. Some companies are at the first stage of collecting and measuring quality costs when the problem with cost identification occurs. During the time and depending on the knowledge of quality managers and accountants the quality costs become better followed-up. Thus, the scope of quality cost recording and the usage level of Quality Costing determines its maturity level. The aim of this study is to investigate the effect of the frequency of quality cost reporting on the level of Quality Costing maturity. Among the observed companies only 44.3% prepare quality cost reports. Findings indicate that if quality managers use accounting information more often, the more developed (matured) Quality Costing becomes.
  • Editor: Kragujevac: University of Kragujevac, Faculty of Engineering
  • Idioma: Inglês
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  • Realização: ABCD-USP USP   Logos de Redes Sociais: Freepik

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