ABSTRACT
This chapter contains reflections on quality costs in the perspective of the discipline of management sciences. The authors present a synthetic review of the definition of this concept, classifications of quality costs and their place in the assessment of the efficiency of enterprise management systems. This chapter also illustrates the evolution of quality cost accounting over the years. Thus, after reading this chapter, the reader will have an idea of what quality costs and quality cost accounting are, how to classify and use them in assessing the effectiveness of a business entity and how the evolution of quality costing has been progressing. The authors’ deliberations are based on analyses of the most important literature sources on quality management and accounting.
