Quality cost system based on processes and activities

Abstract

The nowadays economy context and its new requirements with regard to information, which cannot be attained by costs conventional systems, as well as the need of integrating costs accounting into the quality management system in accordance to the Act No. 281 from august, 2007 were the stimulus and point of departure in carrying out and implementing this research. The formulation of a concept on processes dynamic cost and its implementation was a must to evaluate its subprocesses and activities. An original structure for accounts allowing the integration of financial accounting and general costs accounting, mainly referred to quality costs in the latter, is presented. Such an integration does away with the duplication of registers and favors information supply for decision making. The system so designed combines a number of techniques for costs and management system based on activities, and also quality costs, both of them supported by information and communication technologies. This system was implemented at the enterprise Specialized Safety Services, S A.