The improvement of the quality management by the activity-based costing

• Autorzy: Michalska, J. , Szewieczek, D.
• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of this paper is showing the activity-based costing. In this paper it was introduced the new method of analysing the costs. Design/methodology/approach: In the frames of own research it has been analysed the costs in the production process by using the method of the activity-based costing. Findings: On the basis of the own research it can be stated, that realization of activity-based costing permits on very detailed acquaintance with costs of undertaken activities in a company. Research limitations/implications: Method of activity-based costing permits on more efficient monitoring of costs which are carried by a company on producing a product and on the quality management system, than the traditional methods of costs' analysis. Practical implications: Own research clearly showed, that very essential is breaking activities' costs as detailed as possible. Essential thing is to divide activities first on more general, and then on more and more detailed. Originality/value: Activity-based costing permits to eliminate these places in organization where carried costs are useless or do not give the desirable effect. This method can be used in all companies. Activity-based costing can be used success to carry on the quality costs' account.

Słowa kluczowe

PL

zarządzanie jakością; koszty; rachunek kosztów działań

EN

quality management; costs; activity based costing

• Czasopismo: Journal of Achievements in Materials and Manufacturing Engineering
• Rocznik: 2007
• Tom: Vol. 21, nr 1
• Strony: 91-94
• Opis fizyczny: Bibliogr. 15 poz., rys.

Twórcy

autor

Michalska, J.

autor

Szewieczek, D.

• Division of Materials Processing Technology, Management and Computer Techniques in Materials Science, Institute of Engineering Materials and Biomaterials, Silesian University of Technology, ul. Konarskiego 18 a, 44-100 Gliwice, Poland,

Bibliografia

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