- Tytuł:
- Models of quality costs calculation and their classification
- Autorzy:
- Sadkowski, Wojciech
- Powiązania:
- https://bibliotekanauki.pl/articles/392995.pdf
- Data publikacji:
- 2019
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
classification
quality costs
model
quality costs calculation
klasyfikacja
koszty jakości
kalkulacja kosztów jakości - Opis:
- Quality costs calculation is a tool companies use to measure quality costs. The origins of interest in the field noted in foreign literature and practice date to the end of the 1960s, while in Poland the subject has been known since the 1970s. The purpose of the paper is to present and classify selected models of quality costs calculation. The consequences of the undertaken research work will be the organization of knowledge about models of this calculation, and the specification of the key elements used to build them. Quality costs calculation is the subject of the research. In order to achieve the pursued research objective the critical analysis method was applied to the literature on the subject in the areas of quality management and management accounting, as well as to selected journals. The present paper forms a body of theory with which to develop the author’s own model of quality costs calculation.
- Źródło:
-
Organizacja i Zarządzanie : kwartalnik naukowy; 2019, 2; 117-129
1899-6116 - Pojawia się w:
- Organizacja i Zarządzanie : kwartalnik naukowy
- Dostawca treści:
- Biblioteka Nauki
Artykuł