Raportowanie wewnętrzne w zakresie jakości
Internal reportine with regard to quality
Author(s): Bartłomiej NitaSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: managerial reporting; quality; costs of quality
Summary/Abstract: The paper describes an area of internal reporting concerning quality. In the first part the essence and scope of internal managerial reporting were briefly explained. In the second part of the article three major approaches to quality reports were depicted: reporting in respect of budgetary control, reporting the structure of quality costs and reporting problems about quality. The objective of the paper is to explain the essence of internal reporting for managers and to indicate the possibilities to create managerial quality reports in particular referring to costs of quality. The argument of the article is that internal reporting supports decision making process oriented towards improvement of company's products quality. The methodology adopted in the paper include deductive reasoning.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 58
- Page Range: 253-260
- Page Count: 8
- Language: Polish
