Naslov
Accounting of Quality Costs on the Example of Croatian Enterprises

Autori
Ramljak, Branka ; Rogošić, Andrijana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the 5th International Conference " Management of Technological Changes" / Rusu, Costache ; Badea, Nicolae - Alexandroupoli : Democritus University of Thrace, Greece, 2007, 265-270

ISBN
978-960-8932-0-5

Skup
5th International Conference " Management of Technological Changes

Mjesto i datum
Aleksandropoli, Grčka, 25.08.2007. - 27.08.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting; quality; costs

Sažetak
This paper addresses quality cost accounting in Croatian enterprises. Accounting information is created for different internal and external users whose decision making depends on the quality of this information. All the activities directed at quality improvement and corrective intervention cause costs which are called quality costs. Quality costs are a comparatively new cost category permeating all the other cost categories and may have a significant share in the total operational costs. Croatian enterprises have to insist on quality improvement and thus necessarily incur quality costs. Investment in quality will, however, enhance their competitiveness, particularly in the context of the EU accession.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA