- Tytuł:
- Economic effectiveness of quality activities – the essence and conditionings of measurement
- Autorzy:
- Roszkowska, Małgorzata
- Powiązania:
- https://bibliotekanauki.pl/articles/2128105.pdf
- Data publikacji:
- 2018
- Wydawca:
- Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
- Tematy:
-
quality
costs of quality
quality activities
economic efficiency
activity based costing - Opis:
- The aim of the paper is to discuss the concept of the efficiency of quality activities, its measurement conditionings and to verify the selected solutions in the context of a production company’s business practice. The research presented in the paper required a review of the subject literature, and the proposed solutions are identified on the basis of empirical data from the analyzed enterprise. The obtained results prove that it is possible to use both the indicator analysis and the assumptions of the model of Activity Based Costing (ABC) for evaluation of the economic efficiency of quality activities. The solutions presented in the paper may be used in practice by production companies which attach relatively high importance to the quality of the goods they manufacture.
- Źródło:
-
Optimum. Economic Studies; 2018, 2(92); 241-263
1506-7637 - Pojawia się w:
- Optimum. Economic Studies
- Dostawca treści:
- Biblioteka Nauki
Artykuł