Quality Management and Accounting in Service Industries: A New Model of Quality Cost Calculation

This book discusses the use of quality cost calculation as a tool for assessing the efficiency of management systems in service companies. It consists of six chapters, with a theoretical and empirical part, and presents a model of quality cost calculation with assumptions and cost structure. The research methodology and verification of the model are also discussed. The book is valuable for theoreticians, practitioners, and students in quality management and accounting.

Format: Paperback / softback
Length: 226 pages
Publication date: 29 January 2024
Publisher: Taylor & Francis Ltd

The process of globalization in world markets, coupled with the increasing competition among enterprises offering a wide range of products and services, has naturally led to the improvement of management systems. Efficiency is crucial for these entities to maintain their competitiveness. To evaluate the efficiency of their management systems, businesses employ quality cost calculation. This book addresses the research gap related to the scientific study of quality cost calculation in the context of service companies. It presents the authors' concept of utilizing the cost of quality calculation as a tool for assessing the efficiency of management systems in service companies. The book is organized into six chapters, encompassing both theoretical and empirical aspects. In the theoretical section, key topics such as quality costs, the evolution of quality cost calculation, models and applications of quality cost calculation, and the unique operations of service companies are discussed. The practical part showcases the authors' model of quality cost calculation, along with the assumptions and cost structure adopted, as well as the research methodology and verification of its application in a selected service company. The research provides evidence of the significance and importance of this tool in economic practice. This book is of interest to both theoreticians and practitioners of quality management and accounting. It also serves as a valuable resource for master's and doctoral students seeking to expand their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, accessible at http://www.taylorfrancis.com, has been made available under a Creative Commons license.

Weight: 453g
Dimension: 234 x 156 (mm)
ISBN-13: 9781032229843