engleski

Activity-based costing (ABC) of quality costs

Accounting of quality costs was investigated. Accounting tool for explication quality was ABC technique. This ABC model can be built using almost any business-oriented spreadsheet software. It consisted of a series of single-purpose schedules that integrate to form one large worksheet. The integrated worksheet simulates the flow of cost through the entire facility being modeled. The quality costs have been classified in categories. The paper deals with the problem of using ABC (activity-based costing) accounting model in small and medium enterprises.

ABC model; quality costs; small and medium enterprises

nije evidentirano