MENSUREMENT AND REGISTER OF THE COSTS OF QUALITY: AN INVESTIGATION OF THE PRACTICES AND THE ENTERPRISE PERCEPTION

Authors

  • Marcos Antonio de Souza Universidade do Vale do Rio dos Sinos
  • Elisandra Collaziol Universidade do Vale do Rio dos Sinos
  • Cláudio Damacena Universidade do Vale do Rio dos Sinos

Keywords:

Costs, Quality, Certification, Factorial analysis, Management perception

Abstract

This paper aims to investigate the effective use of accounting practices to costs quality measurement and registers. This includes evaluating the perception of the managers on the importance of that. The population is formed by companies registered in cadastre of Programa Gaucho de Qualidade e Produtividade of Porto Alegre region. For data collection it was used questionnaire; for analysis, descriptive statistics and the factorial analysis. The results show low adoption of the accounting practices by the companies, which prefer the use of physical and not-financial indicators or not accounting control. They consider that these indicators are enough to evaluate the financial impact of the quality. The psychographics factors formed by the managers about the practices also not been satisfactory. Based on the vast existing literature on the subject, there are too much to improve the accounting procedures to measure and book the cost of quality in these companies. In general and where possible to analyze, the results are confirmed by similar international researches about the subject.

 

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Author Biographies

Marcos Antonio de Souza, Universidade do Vale do Rio dos Sinos

Doutor em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (FEA-USP). Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade do Vale do Rio dos Sinos (Unisinos)

Elisandra Collaziol, Universidade do Vale do Rio dos Sinos

Mestre em Ciências Contábeis pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade do Vale do Rio dos Sinos (Unisinos). Professora da Faculdade de Ciências Contábeis da Universidade do Vale do Rio dos Sinos.

Cláudio Damacena, Universidade do Vale do Rio dos Sinos

Doutor em Ciências Econômicas Empresariais pela Faculdade de Ciências Econômicas Empresariais da Universidade de Córdoba, Espanha. Professor do Programa de Pós-Graduação em Ciências Econômicas da Universidade do Vale do Rio dos Sinos (Unisinos).

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Published

2010-04-15

Issue

Vol. 11 No. 4 (2010)

Section

Strategic Finances

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