In the context of total quality management, quality costs and effects on financial decisions: A research in çorum's enterprises
[ X ]
Tarih
2009
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
In last years, with turn to quality produce, investigate that necessary of quality produce and producing quality product cost is going up in total cost. Certainly all this costs' supplement are growing up in total cost day by day, and they reach rather total at least. But, our accounting system being in force is not including quality costs. Quality costs' dimensions reaching in total cost, show us that there must be special studies on quality costs. In this case, we study on quality cost and we try to bring some offer about accounting of quality costs in our accounting system. In this study, different method to measure the quality costs are investigated, their deficiencies are pointed out and analyses were made through activity based costing which is used to minimize these deficiencies with other techniques. This research deals with the managerial uses of accounting information for quality improvement purposes. Quality cost data are part of the information sources adopted by accountants to help managers make better quality-related decisions.
Açıklama
Anahtar Kelimeler
Accounting of Quality Costs, Quality, Quality Costs, Total Quality
Kaynak
International Journal of Entrepreneurship
WoS Q Değeri
Scopus Q Değeri
N/A
Cilt
13
Sayı
1
Künye
Kendirli, S., Tuna, M. (2009). IIn the context of total quality management, quality costs and effects on financial decisions: A research in çorum's enterprises. International Journal of Entrepreneurship, 13(1), 103-117.
