出版社：Sveučilište u Rijeci, Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija
摘要：Quality costs represent financial result of management decision in system of total quality management. The assignment to recognize these costs in management information system and evaluate them belongs to the accounting. Financial reporting presented to management, is oriented to the quality improvement, or on the present consequences of decisions on keeping the same quality level. For creating methodological basis of including these costs, the accounting department should ensure relevant information from the surrounding (outer aspects), especially from the process and activities in the business system (inner aspects). Recognizing the interests and needs of quality management as well as ISO standards, the catalogue on quality costs is being created in accordance with information requests. Therefore, the certification on ISO standards requires reorganization of accounting information system, which has to ensure relevant information for managing costs, which is the subject to this research.
关键词：accounting information system; quality costs; non-quality costs; management information system; ISO standards
