CONTRIBUTIONS TO OPTIMIZE QUALITY COSTS IN THE AUTOMOTIVE INDUSTRY

The main goal of the research is that one to present a way of organizing the management accounting, so that it allow the calculate of a cost for quality pertinent for each activity and on every product made in the automotive industry entities. We critically analyzed the current system used to determine and track quality costs at the studied entities, in order to emphasize the need of organization and implement a modern management accounting, which allows quality control costs and increase the entities performance in this area. The research made, revealed the fact that in present the quality calculation costing is organized in terms of using methods that do not comply with accounting principles, and that it is necessary to organize and implement a management accounting, based on the use of modern methods, respective the cost activities method. The major implications of the proposed system for the studied area consists in the determination of a pertinent cost quality oriented toward entity management, highlighting the shortcomings of the methods currently used to manage quality costs.