ABSTRACT
This chapter presents premises adopted in the construction of a quality cost accounting model along with an analysis of the sources used in the creation of the authors’ original cost accounting model. In this part, the authors also present a proposed structure of quality costs for service enterprises, a pattern of its formation and tools created for the model: a process matrix of quality costs and a process budget of quality costs. The chapter closes with a procedure for conducting quality cost accounting in service enterprises presented by means of a modified Bernatene-Grün diagram. From this chapter, the reader will learn more about the innovative model of quality cost accounting dedicated to service enterprises and will become familiar with its principles, a proposed structure of dividing quality costs and a quality cost accounting procedure.
