Quality Management and Accounting in Service Industries A New Model of Quality Cost Calculation

• Main Authors: Sadkowski, Wojciech, Jedynak, Piotr
• Format: eBook
• Language: English
• Published: Oxford Routledge 2022; Jagiellonian University in Krakow; Taylor and Francis; Taylor & Francis
• Edition: 1
• Series: Routledge Studies in Accounting
• Subjects: Accounting; Business; Business & Economics; Business and Management; Business mathematics and systems; Business strategy; Conformance Costs; Cost Accounting; cost of quality models; Economics, Finance, Business and Management; efficiency; External Failure Costs; Finance and accounting; Financial accounting; Financial reporting, financial statements; Internal Failure Costs; ISO Certificate; KJMV5 Production and quality control management; Management Accounting; Management accounting, bookkeeping and auditing; Management and management techniques; Management of specific areas; management system; Managerial; Nonconformance Costs; Nonfiction; PN En ISO; Prevention Costs; Process Matrix; Quality Assurance (QA) and Total Quality Management (TQM); Quality Cost; Quality Cost Accounting; Quality Cost Analysis; quality cost calculation; Quality Cost Categories; Quality Cost Reports; Quality Costing Model; quality costs; Quality Management; Quality Management Department; Quality Management System; service company; Service Enterprises; service quality; SMEs; Quality Cost Accounting; Quality Cost Elements; Quality Costing Model; management system; Quality Management Department; Quality Management Tools; Service Delivery Process; SMEs; PN En ISO; management accounting; Operational Quality Costs; Cost Accounting Models; cost of quality models; Internal Failure Costs; Quality Cost Analysis; ISO Certificate; service company; Quality Related Costs; Quality Cost Categories; efficiency; service quality; Prevention Costs; External Failure Costs; SME Sector; quality cost calculation; Process Matrix; Nonconformance Costs; Quality Cost Reports; Conformance Costs; Quality Management System; Quality Cost; Service Enterprises; quality costs; Failure Costs
• ISBN: 1000610837; 9781000610833; 1032229810; 9781032229812; 1032229845; 9781032229843; 1003275028; 9781003275022; 1000610861; 9781000610864
• DOI: 10.4324/9781003275022

The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master’s and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.