Przegląd klasyfikacji kosztów jakości – ujęcie teoretyczne
Review of the classifications of quality costs – theoretical approach

Summary/Abstract: The article deals with the problems of identification and division of quality costs in companies. These costs are the most important part of the quality costs calculation ‒ a tool used to effectively manage them. The main objective of this paper is to present the most important classifications of quality costs. The first part of the article includes a historical view of the first divisions of quality costs. In the second and third parts the authors focus on the new approaches to the classification of those costs and presentation of contemporary models. The object of the study are the quality costs occurring in companies. In the elaboration the authors used a method of critical analysis of the scientific literature in the field of quality management and accounting and methods of induction and deduction. In conclusion, the authors point to the universal classification of quality costs in companies.

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