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Failure Costs in Traditional Cost Accounting

Summary/Abstract: Purpose – To present the way of dividing failures in manufacturing companies and to call attention to information limitations that come from financial accounting. Design/methodology/approach – In the article author implemented observation method, interviews and source analysis. Findings – Many companies are filing failures, leaving out the rest of quality costs which are not regulated by the law. Companies treat failure costs like a reason to have a financial claim from suppliers or employees, because the end product ended up irreclaimable or additional cost have to be taken to repair it. Originality/value – The article show, how to handle failure costs correlated to bad quality products.

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