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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

Institucijski repozitorij: REFST

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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, br. 4, 2021, str. 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, br. 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), str. 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]. 17.01.2021. [pristupljeno 07.11.2024.];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, br. 4, str. 1239-1250, Siječanj 2021. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:124:155549. [Citirano: 07.11.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:124:155549
Podaci o radu
Naslov (engleski)QUALITY COST REPORTING AS A DETERMINANT OF QUALITY COSTING MATURITY
AutorAndrijana Rogošić
Autorova ustanovaSveučilište u Splitu
Ekonomski fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Računovodstvo
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Izvorni znanstveni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaInternational Journal for Quality Research
Brojčani podacivol. 15, br. 4, str. 1239-1250
p-ISSN1800-6450
e-ISSN1800-7473
DOIhttps://doi.org/10.24874/IJQR15.04-13
URN:NBNurn:nbn:hr:124:155549
Datum objave publikacije2021-01-17
URL dokumentahttp://ijqr.net/journal/v15-n4/13.pdf
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2024-07-18 07:54:08