Özet:

In today’s competition conditions companies focus their attention on measures that produce tangible consumer benefits while lowering costs or increasing sales. Wasted time and resources cost companies enormous amounts of money. The costs related to poor-quality products and production processes, such as scrap, rework, and loss of customers are named as cost of quality. In order to decrease the cost of quality, total quality management approach must be adopted. Total quality management is a comprehensive management approach focusing on the continuous improvement of organizational activities in order to increase the required quality of the goods and services supplied. Customer determine the company’s performance standards according to what is important to him or her. Therefore not necessarrily what is important to product engineers, accountants or marketing people. This exciting and sensible idea affects accountants who measure and report on people’s performance.In this article, TQM is analyzed and how it can be implemented in accounting area is discussed. Training and specially accounting training is elaborated and the techniques that can be implemented in accounting education are stressed

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