ACCOUNTING TREATMENTS RELATED TO THE ECONOMIC OPERATIONS GENERATED BY THE QUALITY COST MANAGEMENT

The quality cost and the efficient management of the problems generated by it shall represent a constant concern for each economic entity. The correct settlement of all the problems generated by the quality cost concept within the activity of economic entities shall contribute in a decisive way to the increase of economic-financial performances. Through the correct settlement and the efficient management of the problematics related to the quality cost one can understand, among others, the supply of some correct accounting solutions, both from the point of view of the applicable accounting regulations and under the aspect of fiscal involvements that these can have. Within this study, we intend to present the accounting solutions for a part of the economic operations that the quality cost management can bring into discussion in the activity of economic entities, following that the initial research be now developed, subsequently, within a major project.