CONSIDERATIONS REGARDING THE QUALITY COST OF TRADED PRODUCTS AND SERVICES IN THE CONTEXT OF PERFORMING MANAGEMENT OF THE ENTITY

The quality of products and services offered and the costs of its assurance represent a major concern of the management of any entity, since the influence exerted on its activity is significant. The decisions concerning the quality costs have, on one hand, direct implications of the financial performance of the entity and, on the other hand, on the competitiveness of traded goods and services. In this context, this material proposes itself to illustrate the main aspects regarding the quality and the costs associated to it at the entity's level, which can represent elements which can be considered by the management in the administration of this matter.