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Quality costs in catering

Malinowska Ewa

Scientific Journal of Gdynia Maritime University

2021

nr 118

24--37

One of the tools for improving quality in an organisation is the use of quality cost accounting, which can be helpful in the analysis of the qualitative situation of an enterprise and its optimisation. There is no universal model of quality cost accounting. An organisation that decides to implement such an instrument must keep in mind that it is a time-consuming and labour-intensive process. This article presents an example of identification and quantification of quality costs for the catering industry. A presentation of quality costs was made with a division into cost groups: compliance and non-compliance and a method of recording quality costs characteristic of catering production was proposed as well as methods of their analysis and optimisation. The possibility of the use of this tool by large chains operating in the catering industry to identify the strengths and weaknesses of pro-quality activities was highlighted.