Process Approach in Determining the Accounting Model and Quality Cost Analysis
D.V. Antipov,
O.G. Gubanova
Abstract:Every year the requirements of consumers to the quality of products are steadily increasing and expanding. A company seeking to strengthen its position in a competitive market must constantly invest in quality. To determine the volume of investments, making strategic decisions, complete and reliable information on the costs of quality is required. The backbone of any organization is the business process, so the quality cost model should reflect the total costs of each process, not randomly selected quality cos… Show more
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