Özet:

An increase in global competition has forced companies both in service and manufacturing sectors to revise their understanding of quality Customers have become more selective about the quality of products and services that they want to purchase Many governments established regulations regarding product quality and customer satisfaction Therefore companies have become more careful in the production of their products This required companies to implement the total quality management programs Nevertheless increase in quality has brought out new costs that companies would not consider of previously This study discusses the importance of quality costs from a cost and management accounting perspective Keywords: Quality costs cost and management accounting quality cost analysis

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