THE ECONOMIC AND ACCOUNTING ADMINISTRATION OF THE QUALITY

The non-quality consists of the sum of all the anomalies that exists in a company.It is recognized that the cost of this non-quality varies considerably from a company to another one and is , on average, 10 % -30 % of the turnover. To combat such a phenomenon means to consider this loss as an economic potential deposit.Quality management is applied at all levels , functions or activities of an enterprise and implies the principle of complementarity which indicates that the quality management of production can not be dissociated from the production process or deliverance of services. It is also obviously the complementarity between the interest of consumers and that of the providers.The principle of complementarity leads to a redistribution of responsibilities for quality, to know who does what .This leads quality function to ensure four main missions : filter the deficiencies ; clarify the fundamental causes of anomalies ;coordinate internal and external actions of quality promoting ; cause systematic cost reduction of non- quality by a proper motivation of the responsibility centers ( economic mission). Integrate the concept of quality in accounting allows to establishing financial statements showing the impact of non- quality cost on results. This is about an approach that led the manager beyond the cost analysis by nature,situation so prevalent currently .This integration is possible if we have a relevant theory of non- quality costs also relevant allowing an also relevant ventilation on responsibility centers.In that way, the principle of complementarity leads to classify the costs related to the quality into groups and it also helps to better understand the mechanisms of quality management ; by distinguishing the responsibilities and by the allocation of non-quality costs also allows various failing functions to motivate them in a rational manner.In fact, it allows to integrate the implications of the quality in the traditional accounting systems, and to measure the economic result . It should be noted that traditional accounting does not take into account the quality and do not clearly identify the costs of non-quality importance whose importance is nevertheless crucial for the survival and development of the company. The economic and accounting management of the quality is the tool of choice for both the top management and for quality professionals . The quality management does not present major difficulties from the economic and accounting