QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY

Quality Costing is one of contemporary accounting methods that can provide the most relevant information for the decision-making in quality management. This strategic management accounting method brings many benefits yet many companies hesitate to implement it. Those quality-oriented companies that...

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Autor principal:	Andrijana Rogošić
Formato:	article
Lenguaje:	EN
Publicado:	Center for Quality, Faculty of Engineering, University of Kragujevac, Serbia 2021
Materias:	quality costing quality management strategic management accounting quality reporting Management. Industrial management HD28-70
Acceso en línea:	https://doi.org/10.24874/IJQR15.04-13 https://doaj.org/article/31129916150c4845af67631827311728
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spelling	oai:doaj.org-article:31129916150c4845af676318273117282021-11-20T15:45:57ZQUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITYhttps://doi.org/10.24874/IJQR15.04-131800-64501800-7473https://doaj.org/article/31129916150c4845af676318273117282021-12-01T00:00:00Zhttp://ijqr.net/journal/v15-n4/13.pdf https://doaj.org/toc/1800-6450https://doaj.org/toc/1800-7473Quality Costing is one of contemporary accounting methods that can provide the most relevant information for the decision-making in quality management. This strategic management accounting method brings many benefits yet many companies hesitate to implement it. Those quality-oriented companies that use Quality Costing often do not deploy it properly. Some companies are at the first stage of collecting and measuring quality costs when the problem with cost identification occurs. During the time and depending on the knowledge of quality managers and accountants the quality costs become better followed-up. Thus, the scope of quality cost recording and the usage level of Quality Costing determines its maturity level. The aim of this study is to investigate the effect of the frequency of quality cost reporting on the level of Quality Costing maturity. Among the observed companies only 44.3% prepare quality cost reports. Findings indicate that if quality managers use accounting information more often, the more developed (matured) Quality Costing becomes.Andrijana RogošićCenter for Quality, Faculty of Engineering, University of Kragujevac, Serbiaarticlequality costingquality managementstrategic management accountingquality reportingManagement. Industrial managementHD28-70ENInternational Journal for Quality Research, Vol 15, Iss 4, Pp 1233-1244 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	quality costing quality management strategic management accounting quality reporting Management. Industrial management HD28-70
spellingShingle	quality costing quality management strategic management accounting quality reporting Management. Industrial management HD28-70 Andrijana Rogošić QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
description	Quality Costing is one of contemporary accounting methods that can provide the most relevant information for the decision-making in quality management. This strategic management accounting method brings many benefits yet many companies hesitate to implement it. Those quality-oriented companies that use Quality Costing often do not deploy it properly. Some companies are at the first stage of collecting and measuring quality costs when the problem with cost identification occurs. During the time and depending on the knowledge of quality managers and accountants the quality costs become better followed-up. Thus, the scope of quality cost recording and the usage level of Quality Costing determines its maturity level. The aim of this study is to investigate the effect of the frequency of quality cost reporting on the level of Quality Costing maturity. Among the observed companies only 44.3% prepare quality cost reports. Findings indicate that if quality managers use accounting information more often, the more developed (matured) Quality Costing becomes.
format	article
author	Andrijana Rogošić
author_facet	Andrijana Rogošić
author_sort	Andrijana Rogošić
title	QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
title_short	QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
title_full	QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
title_fullStr	QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
title_full_unstemmed	QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
title_sort	quality cost reporting as a determinant of quality costing maturity
publisher	Center for Quality, Faculty of Engineering, University of Kragujevac, Serbia
publishDate	2021
url	https://doi.org/10.24874/IJQR15.04-13 https://doaj.org/article/31129916150c4845af67631827311728
work_keys_str_mv	AT andrijanarogosic qualitycostreportingasadeterminantofqualitycostingmaturity
_version_	1718419414481633280

QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY

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