engleski

The impact of the integrated costs management system application to the amount of the cost of quality

The main goal of using modern methods of cost management business is reducing the cost of products, not only at the level of production of existing products, but more often in the development stage and creating a completely new product. The stated costs are certainly and quality costs, which represent the totality of the amounts to be invested in the business process to ensure a quality product and quality service delivery. If we explore the cost of quality in the lifetime of a particular product, the most important aspect of the observation of the activities and processes that the product causes at all stages of their life cycle. There are many contradictions on how to estimate the cost of quality. Regardless of their structure, in today's business environment cannot be ignored orientation to customers, so the quality costs are estimated based on investments in satisfying the desires of customers. Model for strategic cost management that integrates a method of target costs, ABC method and analysis method value is applied at the earliest stages of production, or already in the planning phase and product development, with the aim of adapting products to the needs and desires of customers. The aim of this article is to present a model of measuring the cost of quality in the context of an integrated management system costs. The hypothesis of this paper is that the integration model of the target cost model costing based on activities and analysis model values can, but in the process of developing a new product, a significant impact on reducing the cost of quality. The impact of the application of the integrated management system costs to the cost of quality will be investigated by the method of modeling and simulation. The study will include the calculation of cost of quality by applying individual methods of cost management and calculation using the integrated model. Data on the amount of quality costs, obtained by applying individual methods of cost management, will collate data on costs of quality simulated integrated model of cost management. Depending on the results will be accepted or rejected this hypothesis.

Strategic cost management ; Modern methods of cost management ; Target costs ; ABC method ; Cost of quality

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