The specificity of the functioning of the quality cost account within the quality management system of an enterprise

Abstract

Along with the development of quality systems, there was a need to analyze the expenditure incurred to obtain the appropriate quality of products or services and the impact of the actions taken on the results achieved by an entity. Quality costs are an important tool for improving the quality of offered products and efficiency of management, provided that the enterprise maintains a quality cost calculation. It is a system for capturing and analyzing all costs related to quality and taking actions aimed at increasing quality while minimizing production costs. The purpose of quality cost account is not only to identify areas in need of improvement, but most of all to provide information enabling the assessment of the effectiveness of the QMS implemented in the enterprise. The article indicates the essence of quality cost account. It also presents a method of implementing quality cost account in an enterprise which can be the basis for the development of a procedure within the scope of the quality management system. The presented methodology of quality cost account comprehensively indicates the scope of its conduct, responsibility for the activities carried out within it, the method of recording quality costs in the enterprise and indicators the analysis of which allows for an objective assessment of the effectiveness of the implemented quality management system.

Research on project cost prediction based on random forest algorithm

“…The management and control of cost is a management system, and the understanding of the system should be both decomposed and analyzed as well as integrated and generalized. On the basis of decomposition of management links, to find out the causes of the impact and change on the cost of the project [22] . Systematic understanding and analysis of the many factors affecting the cost of engineering projects is a prerequisite for project cost management.…”

Employee perception of CSR and its effects on the company’s image

“…This study concerned only the approach of employees in enterprises, as leaders and customers may perceive CSR differently (Metzker and Zvarikova, 2021;Stojanović et al, 2021;Bibi et al, 2022). Despite thinking about the sustainable development (Kokot-Stępień, 2021;Larina et al, 2021)of the planet, the proper use of resources, taking care of the environmental aspects and the company's image, the employee will put his own economic benefit first (Zhang, 2010;Gorgenyi-Hegyes et al, 2021;Lu et al, 2021). The examination of the above hypothesis-based research question is warranted in the light of the literature review and analysis.…”

Process Approach in Determining the Accounting Model and Quality Cost Analysis

“…Ответом на эти вопросы может послужить учет и анализ затрат на качество как оценка эффективности системы менеджмента качества (СМК). Целью учета затрат на качество является не только выявление областей, нуждающихся в улучшении, но и предоставление информации, позволяющей оценить эффективность внедренной на предприятии СМК [5][6][7].…”