Economic effectiveness of quality activities – the essence and conditionings of measurement
Economic effectiveness of quality activities – the essence and conditionings of measurement

Summary/Abstract: The aim of the paper is to discuss the concept of the efficiency of quality activities, itsmeasurement conditionings and to verify the selected solutions in the context of a productioncompany’s business practice. The research presented in the paper required a review of thesubject literature, and the proposed solutions are identified on the basis of empirical data fromthe analyzed enterprise. The obtained results prove that it is possible to use both the indicatoranalysis and the assumptions of the model of Activity Based Costing (ABC) for evaluation ofthe economic efficiency of quality activities. The solutions presented in the paper may be usedin practice by production companies which attach relatively high importance to the quality ofthe goods they manufacture.

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