Investments in quality are best quantified by implementing and managing quality cost systems. A review of various opinions coming from practitioners and researchers about the existent quality cost models reveals a set of drawbacks (e.g. too theoretical and too close to ideal cases; too academic,...

In the current context, analysis methods of management, quality-centered management is of particular relevance.TQM is a management approach with great potential, which incite to new and deeper analysis and research. Multiple analyses of the techniques, methods and TQM require expansion and...

One of the most effective tools for evaluating the success of a quality management programme is the measurement of quality costs (prevention, appraisal and failure costs). The application of the concept of quality costs originated in the manufacturing industry in the early 1950s. As increasing...

The purpose of this study is to investigate the extent to which Romanian manufacturing companies implement a cost of quality system, the motivation to implement it, and to identify the objectives behind Quality costs measuring and reporting. Also it provides a fundamental introduction to Cost of...

This article proposes the result of an empirical study about management control, carried out in 91 service firms. In spite of the specificity of management control in a context of service, results bear evidence of a traditional control, not so concerned with this specificity. However, certain...

В статье представлены результаты исследования особенностей учета затрат на обеспечение качества выпускаемой продукции промышленными предприятиями, проведен...