A Control Model for Assessing Quality Costs
ISSN: 1935-519X
Article publication date: 22 April 1991
Issue publication date: 22 April 1991
Abstract
Measuring quality costs is becoming an increasingly more important task for accountants. This is especially true in light of new definitions and goals of quality programs, which are primarily to produce goods and services with zero defects while preventing problems, improving reliablity and eliminating waste. This article examines how accountants can provide cost information using the traditional quality cost model along with expected value techniques so that managers may make more effective decisions to accomplish these goals.
Keywords
Citation
Hylton Meier, H. (1991), "A Control Model for Assessing Quality Costs", American Journal of Business, Vol. 6 No. 1, pp. 40-44. https://doi.org/10.1108/19355181199100007
Publisher
:MCB UP Ltd
Copyright © 1991, MCB UP Limited