Rachunek kosztów jakości w systemie rachunkowości przedsiębiorstw produkcyjnych
Quality Costs Accounting in Accounting System of Manufacturing Companies

Summary/Abstract: Purpose – The purpose of the case study is considering about quality cost accounting in manufacturing companies, especially differences of quality cost accounting in financial accounting and management accounting systems. Methodology – In this case study the literature analyze from quality management, financial accounting and management accounting was adopted. Moreover, to analyze the ways of measuring and accounting quality costs adopted the casual inquiry. Findings – Companies rarely decide to use quality costs accounting because of high costs and time-consuming of this process. They use financial accounting to account failure cost, but it is not sufficient to reduce all quality costs in manufacturing companies. Originality/value – The case study shows that the solutions of using only financial accounting to account quality cost is not sufficient and companies, which want to decrease their total costs of quality, should use tools from management accounting. They should account quality cot from all product life cycle.

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