The specificity of the functioning of the quality cost account within the quality management system of an enterprise

Along with the development of quality systems, there was a need to analyze the expenditure incurred to obtain the appropriate quality of products or services and the impact of the actions taken on the results achieved by an entity. Quality costs are an important tool for improving the quality of offered products and efficiency of management, provided that the enterprise maintains a quality cost calculation. It is a system for capturing and analyzing all costs related to quality and taking actions aimed at increasing quality while minimizing production costs. The purpose of quality cost account is not only to identify areas in need of improvement, but most of all to provide information enabling the assessment of the effectiveness of the QMS implemented in the enterprise. The article indicates the essence of quality cost account. It also presents a method of implementing quality cost account in an enterprise which can be the basis for the development of a procedure within the scope of the quality management system. The presented methodology of quality cost account comprehensively indicates the scope of its conduct, responsibility for the activities carried out within it, the method of recording quality costs in the enterprise and indicators the analysis of which allows for an objective assessment of the effectiveness of the implemented quality management system.