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Scientific paper - Original scientific paper
QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
International Journal for Quality Research, 15 (2021), 4; 1239-1250. https://doi.org/10.24874/IJQR15.04-13
Rogošić, Andrijana

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Rogošić, A. (2021). QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY. International Journal for Quality Research, 15. (4), 1239-1250. doi: 10.24874/IJQR15.04-13

Rogošić, Andrijana. "QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY." International Journal for Quality Research, vol. 15, no. 4, 2021, pp. 1239-1250. https://doi.org/10.24874/IJQR15.04-13

Rogošić, Andrijana. "QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY." International Journal for Quality Research 15, no. 4 (2021): 1239-1250. https://doi.org/10.24874/IJQR15.04-13

Rogošić, A. (2021) 'QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY', International Journal for Quality Research, 15(4), pp. 1239-1250. doi: 10.24874/IJQR15.04-13

Rogošić A. QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY. International Journal for Quality Research [Internet]. 2021 January 17 [cited 2024 November 19];15(4):1239-1250. doi: 10.24874/IJQR15.04-13

A. Rogošić, "QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY", International Journal for Quality Research, vol. 15, no. 4, pp. 1239-1250, January 2021. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:124:155549. [Accessed: 19 November 2024]

Metadata
Title (english)QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
AuthorAndrijana Rogošić
Author's institutionUniversity of Split
Faculty of economics Split
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract (english)
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.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleInternational Journal for Quality Research
Numberingvol. 15, no. 4, pp. 1239-1250
p-ISSN1800-6450
e-ISSN1800-7473
DOIhttps://doi.org/10.24874/IJQR15.04-13
URN:NBNurn:nbn:hr:124:155549
Publication2021-01-17
Document URLhttp://ijqr.net/journal/v15-n4/13.pdf
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-07-18 07:54:08