A Control Model for Assessing Quality Costs
Article publication date: 22 April 1991
Measuring quality costs is becoming an increasingly more important task for accountants. This is especially true in light of new definitions and goals of quality programs, which are primarily to produce goods and services with zero defects while preventing problems, improving reliablity and eliminating waste. This article examines how accountants can provide cost information using the traditional quality cost model along with expected value techniques so that managers may make more effective decisions to accomplish these goals.
Hylton Meier, H. (1991), "A Control Model for Assessing Quality Costs", American Journal of Business, Vol. 6 No. 1, pp. 40-44. https://doi.org/10.1108/19355181199100007
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