ALTERNATIVES OF THE HISTORIC COST IN THE EVALUATION PROCESS OF QUALITY COSTS

The presence of the competition within various fields of activity constrains the economic entities to pay increased attention to the problematics concerning the quality of the products or the services granted to consumers. In this context, the credible evaluation of the quality cost inclines to become a major concern for all economic operators. This study is based on some working hypothesis which, among others, aim the fact that, on one hand, the date which represent the base of the determinations realized in order to evaluate the quality cost are based on the principle of historic costs and, on the other hand, the specialty literature shows some failures of the information expressed under this form. Starting from these realities, the research undertaken brings into discussion the possibility of using other evaluation bases which shall be considered in order to obtain the data needed for the credible determination of the quality cost