نگرشی جدید به هزینه‌ی کیفیت: ابزار بهینه سازی ضروری برای حسابداری مدیریتی

If we start from the assumption that all people have always wanted a high quality, we find that for centuries, they faced wit h huge and unstable forces which required changing strategies to achieve the desired level of quality. Nowadays, if we lo ok around, we see a very dynamic economic environment, which requires managers to impose a proper set of qualities including skill and flexibility. The purpose of the article is to present quality cost like an essential optimization tool, which influences the economic aspects of managerial accounting in two fundamental ways: the effect on income and the effect on cost.

If we start from the assumption that all people have always wanted a high quality, we find that for centuries, they faced with huge and unstable forces which required changing strategies to achieve the desired level of quality. Nowadays, if we look around, we see a very dynamic economic environment, which requires managers to impose a proper set of qualities including skill and flexibility. Therefore, all managers want their companies to produce high quality products in order to be competitive on the market, or, why not, to gain supremacy - in terms of quality - in a particular branch of activity. Finally, the results of a company`s good managerial ac counting is reflected in the quality cost optimization. Quality cost is an accounting tool that requires a special management attention because of the many changes and transformations occurring both internally and externally. It must be determined, evaluated and analyzed in accordance with existing political changes, social or economic. When a company takes into account quality issues, management focuses primarily on obtaining quality as a source of profit. In this context, appears the need to know the cost of quality, because a reduction is a benefit both for the company, to obtain a positive result, and for the consumer, to meet the required needs.

Taking into consideration the issue studied we can assert the fact that the orientation of the organizations and implicitly of managerial accounting towards quality is not a matter of option but one of professionalism. The organization must aim at the continuous improvement of quality at the level of all its processes at every stage of the life of the product starting with the marketing studies for the identification of requirements and till the stage of usage or consumption. Finally, quality is measured by the purchasers as they are those who label the product by meeting certain needs. the real characteristics of managerial ac counting we mention the possibility of quality cost optimization such as to e many challenges nowadays in terms of quality, quality cost optimization must be done in a rational and continuous way. Consequently, it is necessary for those companies who want to flourish to take into consideration a management strategy in this respect. for mistakes, managerial accounting must be able to provide through quality cost permanent services of improvement. Facing a cut-throat competition with a view to gaining market supremacy and not to disappear from