engleski

Amortization as a cost of quality

Quality is one of the most important factors that firms differ from each other and based on it create a competitive advantage on the market. The aim of every company is to produce quality products based on quality manufacturing processes and procedures. That will allow them a sustainable competitive advantage on the market, and thus meet the needs of its customers. To succeed in this goal, firms introduce a quality management system in its business, which includes a quality costs management system. The norms set of ISO 9000 are the basis for the establishment of quality systems and provide conditions for the required quality. In depreciation/amortization there is simultaneously expressed successively decrease in the value of intangible and tangible assets, but also the gradual compensation spent part of the value of these assets through the sale and payment of sold products and services whose value contains depreciation/amortization costs. The importance of the depreciation/amortization costs increases with a higher representation of fixed assets in total assets. With properly managed depreciation/amortization, it becomes a cost for quality and is one of the costs of prevention.

quality management quality costs ; costs for quality ; costs due to the (not) quality ; ISO norms ; depreciation/amortization

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