Quality Management and Accounting in Service Industries

The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competiti...

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मुख्य लेखकों: Sadkowski, Wojciech, Jedynak, Piotr
स्वरूप: Online
भाषा:अंग्रेज़ी
प्रकाशित: Taylor & Francis 2025
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ऑनलाइन पहुंच:ONIX_20250526T085745_9781000610833_6
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author Sadkowski, Wojciech
Jedynak, Piotr
author_browse Jedynak, Piotr
Sadkowski, Wojciech
author_facet Sadkowski, Wojciech
Jedynak, Piotr
author_sort Sadkowski, Wojciech
collection Directory of Open Access Books
description The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master’s and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.
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spelling doab-20.500.12854ir-1605352025-05-27T08:01:27Z Quality Management and Accounting in Service Industries Sadkowski, Wojciech Jedynak, Piotr management accounting efficiency management system quality costs quality cost calculation service company service quality SMEs cost of quality models Quality Cost Quality Cost Accounting Quality Cost Analysis Service Enterprises Quality Management System Nonconformance Costs Quality Costing Model PN En ISO Prevention Costs Conformance Costs Internal Failure Costs Quality Cost Reports External Failure Costs ISO Certificate Quality Management Department Quality Cost Categories Process Matrix thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCC Cost accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMQ Quality Assurance (QA) and Total Quality Management (TQM) thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJQ Business mathematics and systems thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV5 Production and quality control management The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master’s and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license. 2025-05-27T08:01:26Z 2025-05-27T08:01:26Z 2025-05-26T07:15:40Z 2022 book ONIX_20250526T085745_9781000610833_6 https://library.oapen.org/handle/20.500.12657/102565 9781000610833 9781032229843 9781032229812 9781003275022 9781000610864 https://directory.doabooks.org/handle/20.500.12854/160535 eng Routledge Studies in Accounting open access image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/102565/1/9781000610833.pdf Taylor & Francis Routledge 10.4324/9781003275022 10.4324/9781003275022 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 16b8e3f4-45d1-427a-837e-ae5bbf97be58 9781000610833 9781032229843 9781032229812 9781003275022 9781000610864 Routledge 238 Oxford [...] open access
spellingShingle management accounting
efficiency
management system
quality costs
quality cost calculation
service company
service quality
SMEs
cost of quality models
Quality Cost
Quality Cost Accounting
Quality Cost Analysis
Service Enterprises
Quality Management System
Nonconformance Costs
Quality Costing Model
PN En ISO
Prevention Costs
Conformance Costs
Internal Failure Costs
Quality Cost Reports
External Failure Costs
ISO Certificate
Quality Management Department
Quality Cost Categories
Process Matrix
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCC Cost accounting
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMQ Quality Assurance (QA) and Total Quality Management (TQM)
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJQ Business mathematics and systems
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV5 Production and quality control management
Sadkowski, Wojciech
Jedynak, Piotr
Quality Management and Accounting in Service Industries
title Quality Management and Accounting in Service Industries
title_full Quality Management and Accounting in Service Industries
title_fullStr Quality Management and Accounting in Service Industries
title_full_unstemmed Quality Management and Accounting in Service Industries
title_short Quality Management and Accounting in Service Industries
title_sort quality management and accounting in service industries
topic management accounting
efficiency
management system
quality costs
quality cost calculation
service company
service quality
SMEs
cost of quality models
Quality Cost
Quality Cost Accounting
Quality Cost Analysis
Service Enterprises
Quality Management System
Nonconformance Costs
Quality Costing Model
PN En ISO
Prevention Costs
Conformance Costs
Internal Failure Costs
Quality Cost Reports
External Failure Costs
ISO Certificate
Quality Management Department
Quality Cost Categories
Process Matrix
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCC Cost accounting
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMQ Quality Assurance (QA) and Total Quality Management (TQM)
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJQ Business mathematics and systems
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV5 Production and quality control management
topic_facet management accounting
efficiency
management system
quality costs
quality cost calculation
service company
service quality
SMEs
cost of quality models
Quality Cost
Quality Cost Accounting
Quality Cost Analysis
Service Enterprises
Quality Management System
Nonconformance Costs
Quality Costing Model
PN En ISO
Prevention Costs
Conformance Costs
Internal Failure Costs
Quality Cost Reports
External Failure Costs
ISO Certificate
Quality Management Department
Quality Cost Categories
Process Matrix
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCM Management accounting, bookkeeping and auditing
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCC Cost accounting
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMQ Quality Assurance (QA) and Total Quality Management (TQM)
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJC Business strategy
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCF Financial accounting
thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCR Financial reporting, financial statements
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJQ Business mathematics and systems
thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJM Management and management techniques::KJMV Management of specific areas::KJMV5 Production and quality control management
url ONIX_20250526T085745_9781000610833_6
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