A review of the existing quality cost accounting models and quality cost models

This chapter discusses and presents selected models of quality cost accounting together with their applications to date based on an analysis of domestic and foreign literature on the subject. In addition, the chapter presents a review of structural models of quality costs and activity-based models of these costs, which constitute an important element of quality cost accounting. The content of the chapter helps the reader to understand the differences between quality cost accounting models and quality cost models. Furthermore, the reader has the opportunity to become familiar with the applications of quality costing in business practices.