ABSTRACT
This conclusion presents some closing thoughts on the concepts covered in the preceding chapters of this book. The book describes the existing models of quality cost accounting and their applications. On the basis of the conducted research, the authors find that a model of quality cost accounting consists of such elements as a structure of quality costs, a chart of accounts, a scheme of the accounting procedure together with a list of persons responsible for it, sources of information on quality costs, as well as the proposed improvements. The book discusses the specific character of service activity, the processes occurring in it, and also systematises the knowledge of quality management in service organisations. On the basis of the undertaken research, the authors conclude that the essence of service activity is an intangible, impermanent and heterogeneous process that is aimed at satisfying human needs, and whose production and consumption take place at the same time and place.
