PROPOZYCJA UJĘCIA STRUKTURY KOSZTÓW JAKOŚCI PROCESÓW PODSTAWOWYCH PRZEDSIĘBIORSTW USŁUGOWYCH W UKŁADZIE KALKULACYJNYM KOSZTÓW
PROPOSAL OF THE STRUCTURE OF QUALITY COSTS IN PROCESSES OF SERVICES COMPANIES IN COSTS BY TYPES OF ACTIVITY

Summary/Abstract: The purpose of this article is to propose by the author the structure of quality costs for services companies whose records will be kept in costs by types of activity. Analyzed available literature in the field of accounting of quality cost on the accounts of costs by types of activity in services is poor. Despite the fact that the service sector creates approximately 65% of Polish GDP, and in highly developed economies, as much as 80% of the national income comes from services companies. The author attempts to divide the quality costs generated in the basic processes of services companies and to create their classification. The object of the study were the quality costs and costs by types of activity. The work involved the analysis of scientific literature in the field of accounting and quality management, and the methods of induction and deduction were used.

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