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Dergiler / Öneri Dergisi / 2003 / Cilt: 5 - Sayı: 19

KALİTE MALİYETLERİ VE MUHASEBELEŞTİRİLMESİ

Başak ATAMAN AKGÜL
Sayfa
31–42
Yayın Tarihi
2003-01-31
DOI
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Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

The use of the 8th code of account will be more appropriate.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:The purpose of this paper is to present the cost of quality and its accounting.
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Temel Bulgular & Veri:Many companies in the world gradually promote quality as the central customer value and regard it as a key concept of company strategy in order to achieve the competitive edge.
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Sonuç & Katkı:The use of the 8th code of account will be more appropriate.
🔬Tür:Araştırma Makalesi
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Kalite Maliyetleri

Özet

The purpose of this paper is to present the cost of quality and its accounting. Many companies in the world gradually promote quality as the central customer value and regard it as a key concept of company strategy in order to achieve the competitive edge. COQ information can be used to indicate major opportunities for corrective action and to provide incentives for quality improvement. The quality costs, can be classified as prevention-appraisal-failure (PAF). The PAF scheme has been almost universally accepted for quality costing. Quality costs can also be used as part of the strategic business plan. This obviously requires a reporting system. Generally it is not easy to extract quality costs information, from the existing uniform accounting system. The use of the 8th code of account will be more appropriate.

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Bu Makaleye Atıf Yap

AKGÜL, B. A. (2003). KALİTE MALİYETLERİ VE MUHASEBELEŞTİRİLMESİ. Öneri Dergisi, Cilt: 5 - Sayı: 19, 31–42. https://ajindex.com/articles/36163

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Kaynakça (14)

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  3. RODEN, S.; DALE, B.G., "Understanding the Language of Quality Costing", The TQM Magazine, Vol.12, Number: 3, 2000, s.179
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  14. ALTUĞ, O., Maliyet Muhasebesi, Türkmen Kitabevi, İstanbul, 2001, s.60.