QUALITY AS A MANAGEMENT ACCOUNTING ACTIVITY AND ITS IMPACT ON COMPANY COMPETITIVENESS
The present time, as well as the period ahead, is a period of quality, and if it is to survive in the world of business, business system management and product development planning should focus on quality Developed countries based their development half a century ago on: quality of processes, products and services, which they still maintain today.Today, such a trend exists in underdeveloped countries. Numerous quality messages are regularly encountered in everyday life. Organizations and individuals through the media send messages that they are selling a product or providing a top quality service, and do not really know what the quality is and who is competent to evaluate the quality of a business system, process, product or service. The first modern quality concept, built on a methodological and scientific approach, was applied in Japan after the Second World War. Thanks to this concept of quality, by then, poor quality and cheap Japanese products were fast becoming in demand all over the world.