Przegląd dotychczasowych modeli rachunku kosztów jakości
Review of existing models of quality costs calculation

Summary/Abstract: The purpose of this article is to collect and present the most important models of quality costs calculation for companies. In the first part the author focuses on models of classification of quality costs, which are the basis for futher divisions and presentations of quality costs. The second and third parts are a description of structural and based on activities models. The object of research is quality costs calculation used as a tool to optimize the costs of quality. This article analyzes the scientific literature in the field of quality management, accounting and efficiency management, and applied methods of induction and deduction. Scientific-technological progress and economic development have caused to pay special attention to client’s companies and his/her needs. Traditional quality costs calculations have lost importance in favor of models that are based on the activities and pay attention to a product/service from a consumer perspective.

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