ULOGA RAČUNOVODSTVA U IMPLEMENTACIJI SISTEMA UPRAVLJANJA KVALITETOM: SLUČAJ HOTELSKIH PREDUZEĆA

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [385-397 str.]  

AUTHOR(S) / АУТОР(И): Marko Milašinović , Aleksandra Mitrović , Snežana Knežević

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DOI: 10.46793/RZ25.385M

ABSTRACT / САЖЕТАК:

Proizvodnja i prodaja kvalitetnih proizvoda/usluga predstavlja jedan od faktora opstanka preduzeća na tržištu. Stoga, preduzeća preduzimaju određene aktivnosti sa ciljem da obezbede kvalitet proizvoda/usluga. Nastanak tih aktivnosti imaće za posledicu nastanak troškova kvaliteta. Podatke o nastalim troškovima kvaliteta obezbeđuje obračun troškova kvaliteta, kao deo internog obračuna. Rad ima za cilj da ukaže na ulogu računovodstva, odnosno obračuna troškova kvaliteta, u implementaciji i unapređenju kvaliteta. Utvrđeno je da obračun troškova kvaliteta predstavlja značajnu informacionu osnovu za unapređenje kvaliteta u preduzeću. Pored unapređenja kvaliteta, doprinosi i unapređenju finansijskih performansi. Dosadašnja istraživanja su utvrdila da je problematika obračuna troškova kvaliteta u hotelima još uvek nedovoljno istražena i da je prisutan prostor za unapređenje implementacije u ovim preduzećima. Glavno ograničenje veće zastupljenosti predstavlja nedovoljno znanja i iskustva u merenju troškova kvaliteta.

KEYWORDS / КЉУЧНЕ РЕЧИ:

kvalitet, upravljanje kvalitetom, obračun troškova kvaliteta, troškovi kvaliteta, hoteli

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

Ovaj rad je finansiralo Ministarstvo nauke, tehnološkog razvoja i inovacija Vlade Republike Srbije, na osnovu Ugovora o prenosu sredstava za finansiranje naučnoistraživačkog rada zaposlenih u nastavi na akreditovanim visokoškolskim ustanovama u 2025. godini (br. 451-03-137/2025-03/200375 od 4.02.2025.g.).

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