ULOGA RAČUNOVODSTVA U IMPLEMENTACIJI SISTEMA UPRAVLJANJA KVALITETOM: SLUČAJ HOTELSKIH PREDUZEĆA

The production and sale of high quality products/services is one of the key factors for the survival of a company in the market. Therefore, companies undertake various activities to ensure quality products/services. The performance of these activities inevitably leads to the incurrence of quality costs. Information on these quality costs incurred is provided by quality cost accounting as part of internal accounting. The aim of this article is to shed light on the role of accounting, in particular quality cost accounting, in the implementation and improvement of quality. It has been established that quality cost accounting is an important source of information for improving quality in a company. In addition to improving quality, it also contributes to increasing financial performance. Previous research has shown that the topic of quality costing in the hotel industry is still under-researched and that its implementation in these companies can still be improved. The main limitation to wider application is the lack of knowledge and experience in measuring quality costs.