Access restricted to students and staff of home institution
undergraduate thesis
42   1
COST MANAGMENT IN THE QMS
Marina Perković (2015)
Polytechnic of Sibenik
Management
Metadata
TitleUpravljanje troškovima u sustavu upravljanja kvalitete
AuthorMarina Perković
Mentor(s)Divna Goleš (thesis advisor)
Abstract
Kroz današnje konkurentsko okruženje kompanija će uvijek ovisiti o kvaliteti proizvoda i usluga koje pružaju svojim klijentima. Proizvodnja proizvoda ili pružanje usluga povezana je s troškovima, budući da utrošeni dio proizvodnih faktora ima svoju vrijednost koja se može izraziti u novčanom iznosu. Stoga se govori o troškovima proizvodnje proizvoda ili usluge. Nema proizvodnje kao svjesne čovjekove djelatnosti, koja ne generira i ne podrazumijeva troškove. U strukturi ukupnih troškova nalazi se određeni iznos troškova koje nazivamo troškovima kvalitete. Od ostalih troškova razlikuju se po svojim karakteristikama. Zbog toga je poboljšanje kvalitete postao strateški cilj za gotovo sve kompanije. Izvještavanje troškova kvalitete i analiza ne financijskih pokazatelja u sustavu računovodstva se sve više primjenjuje, sa značajnim ostvarenjima poboljšanja efikasnosti i profitabilnosti poslovanja. Troškovi kvalitete u sustavu kvalitete predstavljaju financijske učinke odluka menadžmenta, što računovodstvu daje zadatak da prepozna i vrijednosno izrazi i u obliku izvještaja prezentira menadžmentu rezultate ulaganja u bolju kvalitetu. Ograničeni su troškovi koji se odnose na kvalitetu i sadržani su u raznim vrstama troškova ili mjestima troška. Dakle, troškovi kvalitete kao osobitu vrstu troškova u strukturi ukupnih troškova moguće je računovodstveno promatrati s brojnih aspekata. U ovom radu razmatrati će se različiti teoretski pristupi troškova kvalitete i njegovom utjecaju u sustav upravljanja kvalitetom.
KeywordsQuality quality costs costs due to (lack of) quality characteristics of quality costs
Parallel title (English)COST MANAGMENT IN THE QMS
Committee MembersNikolina Gaćina
Ana Udovičić
Divna Goleš
GranterPolytechnic of Sibenik
Lower level organizational unitsManagement
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
Study programme typeprofessional
Study levelundergraduate
Study programmeManagement; specializations in: Tourism Management, Information Management
Study specializationTourism Management
Academic title abbreviationbacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2015-09-22
Parallel abstract (English)
Through today's competitive environment the company will always depend on the quality of products and services they provide to their clients. Production of goods and provision of services associated with the costs, since the spent part of production factors has a value that can be expressed in monetary terms. Therefore, with the costs of production of products or services. No production as a conscious human activity, that does not generate and does not imply costs. In the structure of total costs is a certain amount of costs called cost of quality. Among other costs differ in their characteristics. Therefore, the quality improvement has become a strategic goal for almost all companies. Reporting of quality costs and analysis of financial indicators not in the system of accounting is being increasingly applied, with significant achievements in improving the efficiency and profitability. Cost of quality in the quality system are the financial effects of management decisions, making accounting a mission to recognize and value terms in the form of a report presenting the results of the management of investments in better quality. Limited costs relating to quality and are contained in different types of costs or cost centers. Thus, the cost of quality as a particular type of costs in total costs can be accounted viewed from many aspects. This paper will discuss the various theoretical approaches to the cost of quality and its impact in the quality management system.
Parallel keywords (Croatian)kvalitet troškovi kvalitete troškovi zbog (ne)kvalitete karakteristike troškova kvalitete
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:351352
CommitterNives Paškov Milošević