master's thesis
The role of depreciation costs in quality management systems

Helena Premec (2017)
University North
University centre Varaždin
Department of Business Economics
Metadata
TitleUloga troškova amortizacije u sustavima upravljanja kvalitetom
AuthorHelena Premec
Mentor(s)Krešimir Buntak (thesis advisor)
Abstract
Kvaliteta je jedan od najvažnijih čimbenika po kojima se poduzeća razlikuju jedno od drugog te na temelju nje stvaraju konkurentsku prednost na tržištu. Cilj svakog poduzeća je da kvalitetnim proizvodnim procesima i postupcima proizvodi kvalitetne proizvode. To će im omogućiti održivu konkurentsku prednost na tržištu, a samim time i zadovoljenje potreba svojih potrošača. Kako bi uspjeli u ovom cilju, poduzeća u svoje poslovanje uvode sustav upravljanja kvalitetom koji podrazumijeva sustav upravljanja troškovima kvalitete. Norme niza ISO 9000 osnova su za uspostavu sustava kvalitete te osiguranje uvjeta za traženom kvalitetom. Kod amortizacije se istodobno izražava sukcesivno smanjenje vrijednosti dugotrajne nematerijalne i materijalne imovine, ali i postupnu nadoknadu utrošenog dijela vrijednosti te imovine kroz prodaju i naplatu prodanih proizvoda i usluga u čijoj vrijednosti je sadržan i trošak amortizacije. Značaj troška amortizacije raste s većom zastupljenošću dugotrajne imovine u ukupnoj imovini. Ukoliko pravilno upravljamo amortizacijom ona postaje troškom za kvalitetu i spada u troškove preventive.
Keywordsquality management quality costs costs for quality costs due to the (not) quality ISO norms depreciation/amortization
Parallel title (English)The role of depreciation costs in quality management systems
Committee MembersAnte Rončević (committee chairperson)
Krešimir Buntak (committee member)
Darijo Čerepinko (committee member)
GranterUniversity North
Lower level organizational unitsUniversity centre Varaždin
Department of Business Economics
PlaceKoprivnica
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
General Economy
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Tourism and International Trade
Study specializationTourism and International Trade
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2017-05-16
Parallel abstract (English)
Quality is one of the most important factors that firms differ from each other and based on it create a competitive advantage on the market. The aim of every company is to produce quality products based on quality manufacturing processes and procedures. That will allow them a sustainable competitive advantage on the market, and thus meet the needs of its customers. To succeed in this goal, firms introduce a quality management system in its business, which includes a quality costs management system. The norms set of ISO 9000 are the basis for the establishment of quality systems and provide conditions for the required quality. In depreciation/amortization there is simultaneously expressed successively decrease in the value of intangible and tangible assets, but also the gradual compensation spent part of the value of these assets through the sale and payment of sold products and services whose value contains depreciation/amortization costs. The importance of the depreciation/amortization costs increases with a higher representation of fixed assets in total assets. With properly managed depreciation/amortization, it becomes a cost for quality and is one of the costs of prevention.
Parallel keywords (Croatian)upravljanje kvalitetom troškovi kvalitete troškovi za kvalitetu troškovi zbog (ne) kvalitete ISO norme amortizacija
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:122:092523
CommitterJasna Kosić