KALİTE MALİYETLERİ VE MUHASEBELEŞTİRİLMESİ

Year 2003, , 31 - 42, 31.01.2003

Başak Ataman Akgül

https://doi.org/10.14783/maruoneri.682604

Abstract

The purpose of this paper is to present the cost of quality and its accounting. Many companies in the world gradually promote quality as the central customer value and regard it as a key concept of company strategy in order to achieve the competitive edge. COQ information can be used to indicate major opportunities for corrective action and to provide incentives for quality improvement. The quality costs, can be classified as prevention-appraisal-failure (PAF). The PAF scheme has been almost universally accepted for quality costing. Quality costs can also be used as part of the strategic business plan. This obviously requires a reporting system. Generally it is not easy to extract quality costs information, from the existing uniform accounting system. The use of the 8th code of account will be more appropriate.

Keywords

Kalite Maliyetleri

References

• [1] TSAI, W.H., "Quality Cost Measurement Under Activity Based Costing International Journal of Quality Reliability Management, Vol.15, Issue 7, 1998, s.719.
• [2] BLOVEE, C.L.; TILL, J.V., Business in Action: Step Into the World of Opportunity in the 21st Century, Prentice Hall, New Jersey, 2001, s.131.
• [3] RODEN, S.; DALE, B.G., "Understanding the Language of Quality Costing", The TQM Magazine, Vol.12, Number: 3, 2000, s.179.
• [4] BOTTORFF, D.L., "COQ Systems: the Right Stuff", Quality Progress, 30, 3, 1997.
• [5] OAKLAND, J.S., Total Quality Management, 2nd Edition, Butterworth-Heinemann Ltd., Oxford, 1993, s.210.
• [6] ŞAKRAK, M., Maliyet Yönetimi, Yasa Yayınları, Haziran 1997, ss.121-130.
• [7] ERSOY, A., Tekdüzen Maliyet Sisteminin Çağdaş Gelişmeler ve Amaçlar Açısından Değerlendirilmesi, Ankara, 1996, ss.101-103.
• [8] KEOGH, W., "The Role of the Quality Assurance Professional in Determining Quality Costs", Managerial Auditing Journal, Volume: 09, Number: 4, 1994, ss.23-32.
• [9] YÜKÇÜ, S., Yönetim Açısından Maliyet Muhasebesi, İzmir, 1998, ss.488-494.
• [10] SHANK, J.K.; GOVINDARAJAN, V., 1993, 205’den ŞAKRAK, M., Maliyet Yönetimi, 1997, s.123.
• [11] ATAMAN AKGÜL, B., M.B. Tek Düzen Hesap Planında Yer Alan 8 no’lu Hesap Grubu - Kullanımına İlişkin Öneriler - Bir Anket Çalışması, Türkmen Kitabevi, İstanbul, 1996, s.43.
• [12] YÜKÇÜ, S., Kalite Maliyetlerinin Muhasebeleştirilmesi, İzmir, 1999, ss.146-234.
• [13] HACIRÜSTEMOĞLU, R., Maliyet Muhasebesi, Türkmen Kitabevi, İstanbul, 1997, s.315.
• [14] ALTUĞ, O., Maliyet Muhasebesi, Türkmen Kitabevi, İstanbul, 2001, s.60.