Selected Models of Quality Costs Calculation and their Application

Abstract

The main aim of the article is to present the most important models of quality costs calculation for companies and their functions. Furthermore, the author attempts to evaluate the presented models in terms of their applicability in various types of organisations. The first part of the discussion focuses on structural quality costs models. The second point concerns the characteristics of action-based models. The third part contains the current uses of models of quality costs calculation. The research object is a quality costs calculation, which in economic practice is used as a tool for measure and optimize quality costs. The paper provides the analysis of the scientific literature in the field of accounting, quality management and applies methods of induction and deduction. Globalisation and the development of science and technology have placed the customer and his needs in the centre of entrepreneurs’ attention. To meet the needs and demands of consumers by offering the highest quality products/services, companies are focusing on the use of quality costs calculation. Traditional models of quality costs calculation have become less important, but the interest and role of models based on the activities and product/service perceptions of the consumer are growing.