disturbing factor in the progress of bussines activities, providing quality at the required standards is a sine qua non … order to achieve their strategic goals. For some companies, the cost of quality becomes a variable that must be downsized in … order to obtain a more considerable profit. For other companies instead, quality is the key which makes the difference. So …

, mostly aim to obtain economic and financial performance by improving quality and thus optimizing emergent costs. From this … perspective, quality improvement within the economic entity must be a continuous activity which aims mainly to target the … to highlight that quality improvement becomes a very important process whose primary concern should be: discovering …

attention to the problematics concerning the quality of the products or the services granted to consumers. In this context, the … credible evaluation of the quality cost inclines to become a major concern for all economic operators. This study is based on … determinations realized in order to evaluate the quality cost are based on the principle of historic costs and, on the other hand …

Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is … the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we … are referring to the total quality cost, from the professional point of view, to have an accountant that should take care …