Accounting for improvement

Abstract

Identifies potential barriers and problems involved in carrying out a quality costing evaluation. Examines the reasons for quality costing and what kind of costing systems needs to be set up. Provides a case study of one organization′s quality costing evaluation, which has been correctly carried out and which has lead to dramatic improvements in quality costs.

Citation

Payne, B.J. (1992), "Accounting for improvement", The TQM Magazine, Vol. 4 No. 2. https://doi.org/10.1108/09544789210034266