engleski

DOCTORAL DISSERTATION SUMMARY: Quality cost accounting in the hospitality industry

The paper is a summary of the doctoral dissertation entitled Quality cost accounting in the hospitality industry. The summary provides an overview of the purpose, methodology, findings and the original contribution of the dissertation. The study explores the methodological basis and relevant theoretical insights and factors of quality cost management to determine the impact of quality cost accounting on improving the business processes of hotel companies. The research is based on the hypothesis that hotel companies do not sufficiently implement quality cost accounting. However, hotel companies that implement quality cost accounting as a quality management tool have an improved information base for decision-making, which reduces non-quality costs and improves business processes by increasing service quality. The study was conducted in medium and large hotel companies in the Republic of Croatia and the triangulation, a mixed approach combining quantitative and qualitative approaches, was applied.

quality costs ; quality cost accounting ; hotel industry

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