Empirical Survey Regarding the Quality Costs in the Romanian Services Companies

Mariana Glăvan (), Mădălina Dumitru () and Mihaela Dumitrana
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Mariana Glăvan: The Bucharest Academy of Economic Studies, Romania
Mădălina Dumitru: The Bucharest Academy of Economic Studies, Romania

The AMFITEATRU ECONOMIC journal, 2009, vol. 11, issue 26, pages 393-401

Abstract: Nowadays we notice that the services companies represent an important percentage in the economics of many countries. Considering their characteristics, these companies represent a challenge for the deployment of the cost accounting and consequently for the computation of the quality costs. In order to validate the theoretical studies concerning the quality costs, we made an empirical survey on a sample of Romanian services companies in the time range August – December 2008. Using the data obtained we reached the conclusion that the information concerning the quality costs are generated by the financial-accounting department and the time range in which the information concerning the costs computation is shorter for the bigger organizations. This information is used at all the levels of management of the companies.

Keywords: quality costs; empirical survey; services company; managerial accounting; analysis (search for similar items in EconPapers)
JEL-codes: M19 (search for similar items in EconPapers)
Date: 2009
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Persistent link: http://EconPapers.repec.org/RePEc:aes:amfeco:v:11:y:2009:i:26:p:393-402

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