Quality costs calculation is a tool companies use to measure quality costs. The origins of interest in the field noted in foreign literature and practice date to the end of 1960's, while in Poland the subject has been known since 1970’s. The purpose of the paper is to present and classify selected models of quality costs calculation. Consequence of the undertaken research work will be organizing the knowledge about models of this calculation and specifying key elements used to build them. Quality costs calculation is the subject of the research. In order to achieve the pursued research objective the method of critical analysis was applied to literature of the subject in the area of quality management, management accounting as well as to selected journals. The present paper forms a body of theory to develop own model of quality costs calculation.
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