期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2014
卷号：1
页码：259-268
语种：English
出版社：Universitaria Craiova
摘要：The presence of the competition within various fields of activity constrains the economic entities to pay increased attention to the problematics concerning the quality of the products or the services granted to consumers.In this context,the credible evaluation of the quality cost inclines to become a major concern for all economic operators.This study is based on some working hypothesis which,among others,aim the fact that,on one hand,the date which represent the base of the determinations realized in order to evaluate the quality cost are based on the principle of historic costs and,on the other hand,the specialty literature shows some failures of the information expressed under this form.Starting from these realities,the research undertaken brings into discussion the possibility of using other evaluation bases which shall be considered in order to obtain the data needed for the credible determination of the quality cost.
关键词：evaluation bases;methods based on evaluation;quality cost;advantages;disadvantages
