ACCOUNTING TREATMENTS RELATED TO THE ECONOMIC OPERATIONS GENERATED BY THE QUALITY COST MANAGEMENT

Assoc. Prof. Valeriu Brabete Ph. D, Assoc. Prof. Cristian Dragan Ph. D, Assist. Oana Staiculescu Ph. D and Assist. Adriana Iota Ph.D Student
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Assoc. Prof. Valeriu Brabete Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assoc. Prof. Cristian Dragan Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assist. Oana Staiculescu Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania
Assist. Adriana Iota Ph.D Student: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2014, vol. 1, issue 22, 49-59

Abstract: The quality cost and the efficient management of the problems generated by it shall represent a constant concern for each economic entity. The correct settlement of all the problems generated by the quality cost concept within the activity of economic entities shall contribute in a decisive way to the increase of economic-financial performances. Through the correct settlement and the efficient management of the problematics related to the quality cost one can understand, among others, the supply of some correct accounting solutions, both from the point of view of the applicable accounting regulations and under the aspect of fiscal involvements that these can have. Within this study, we intend to present the accounting solutions for a part of the economic operations that the quality cost management can bring into discussion in the activity of economic entities, following that the initial research be now developed, subsequently, within a major project.

Keywords: accounting; the cost of quality; accounting treatments; scrap; rebate; quality-value differences (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2014
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