期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：1
页码：46-51
语种：English
出版社：Academica Brâncuşi
摘要：Taking into considerations the obvious importance of the concept of quality,the inevitable question arises "What is the cost of quality?",clearly reaching the notion of "cost".It would seem absolutely logical and natural,that when we are referring to the total quality cost,from the professional point of view,to have an accountant that should take care of recording and supply of all the necessary data in terms of the inventory of this cost.The practical reality,however,shows that the accounting side of an economic entity does not provide comprehensive information regarding a complete definition of the quality cost.From this perspective,the present paper aims to consider a relevant discussion on the necessity and importance of the existence of the management accounting regarding the cost of quality.
