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Wdrożenie pełnego rachunku kosztów jakości w dużym przedsiębiorstwie

Kraska Ł., Stadnicka D.

Zarządzanie Przedsiębiorstwem

2010

Vol. 13, nr 1

35-45

Implementation of the quality costs account is a difficult process. Companies realize that quality costs are important element of costs in general. But most of firms register only chosen quality costs. The main goal of costs accounting is finding which processes, activities and cells generate maximum costs to know where developing should be introduce. In the work the chosen models of quality costs are presented. Next, the authors presents a model of quality costs account, which one of the company has chosen to introduce. In the model four groups of cost are distinguished. These are costs of preventing actions, costs of inspections and quality assessment, costs of internal nonconformities and costs of external nonconformities. In the article elements of each group are presented. The authors also presents a schedule of quality costs account implementation. The phases of implementation process are described. The article specifies costs, which were registered earlier in the company and these are costs of nonconformities, especially costs of defective products, costs of repairs and costs of corrections. Causes of nonconformities identified in the company are enumerated in the article. The procedure for quality costs account leading are presented and connections with SAP R/ 3 system are indicated. Finally methods of costs counting are presented. The work also indicates advantages and difficulties concerning full quality costs account leading.