Quality Costs Accounting And A Firm Application

Quality Costs Accounting And A Firm Application

Hilmi , Kirlioğlu

Contemporarily, the competition in the markets has thoroughly heated up. Many companies try to decrease their costs in order to survive in this cruel market. In this respects, the quality costs gain importance in all over the world and in Turkey, too. Companies need to gaining profit for sustainability. And also gaining profit is one and first of companies’ two basic goals. In order to achieve this first goal and to gain sustainability, companies have to provide customers’ and potential costumers’ needs and demand as well as they do, and also they should gain sustainable competitive advantage by improving its technology, and its product quality. With the globalization and non-boarding trading, the markets turned into cruel competitive place. In that kind of markets, unfortunately, using low pricing model is not enough for selling goods and services. Companies also need to provide high quality products. In other words, being successful in the global markets, the companies need to have not only low price products, but also high quality products. As it is stated above, in order to gain sustainable competitive advantages in the market, companies need to act two actions at the same time. Firstly, improving the quality of products and services causes gaining sustainable competitive advantages in the market. Secondly, decreasing production costs by improving efficiency in order to promoting the product, brand or company in the market.In addition, the quality cost system utilizes the production efficiency. Therefore, the quality cost system should be established in every company in which it can be applicable. Keywords: Total Quality Management, Quality Costs, Managerial Accounting.

Conference or Workshop Item
PeerReviewed

2012-05-31

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