201-402-1-PB - Organizacija, Volume 40 Research papers...

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218Organizacija, Volume 40Research papersNumber 5, September-October 2007Tatiana Zanini Gavrani}Pješ~ana uvala III/18, 52100 Pula, CroatiaThe implementation of a quality cost system in hotel industry management accounting enables an increase in competitive-ness in the race to provide a better service adjusted to the needs of the guests. In order to be able to manage quality costsfor the purpose of reducing the costs of non-quality, it is necessary to ensure a methodological basis for monitoring andassessment of the effects of managerial decisions on investments into total quality management systems, as well as getinsight in the amount and structure of quality costs. The purpose of this survey, carried out in 2002, was to find out to whatdegree the preconditions for the implementation of quality cost accounting as part of management accounting, a subsystemof the management information system, have been ensured in the Croatian hotel industry. We conducted an extensive sur-vey that included 41 business systems, i.e. 140 hotels (31.1% of the total number of hotels in Croatia). The sample includedhoteliers from all more significant tourist destinations in Istria, Kvarner Region, Dalmatia, Zagreb and continental Croatia, thusensuring a geographically balanced account of the observed area.Key words:quality costs, management accounting, TQM, hotel industry, USALI, ABC, TC.Spremljanje stroškov, povezanih s kakovostjo, v hrvaškem hotelirstvuUvajanje sistema stroškov, povezanih s kakovostjo, v upravljavsko ra~unovodstvo hotelirske industrije, omogo~a pove~anjekonkuren~nosti v bitki za zagotavljanje boljših storitev gostom. Vendar, da bi lahko upravljali s stroški s ciljem zni`evanja ti-stih, ki so povezani z nekakovostnimi storitvami, pa je potrebno zagotoviti metodološko osnovo za spremljanje in oceno u~in-kov managerskih odlo~itev glede investicij v vseh sistemih kakovostnega managementa, kot tudi vpogled v vsoto in strukturostroškov, ki so povezani s kakovostjo. Cilj te raziskave, izvedene leta 2002, je bil, da se ugotovi, do katere stopnje so zago-tovljeni predpogoji za uvedbo stroškovnega ra~unovodstva, povezanega s kakovostjo, kot dela upravljavskega ra~unovodstvain podsistema managementa informacijskega sistema v hrvaški hotelirski industriji. Raziskava je bila obse`na in je vklju~eva-la 41 poslovnih sistemov, tj. 140 hotelov, kar je 31% vseh hotelov na Hrvaškem. Vzorec je vklju~eval hotele iz vseh pomem-bnejših turisti~nih destinacij Istre, Kvarnerja, Dalmacije, Zagreba in kontinentalne Hrvaške, s ~imer je bila zagotovljena zem-ljepisna uravnote`enost raziskovanega podro~ja.Klju~ne besede:stroški, povezani s kakovostjo, upravljavsko ra~unovodstvo, TQM, hotelirska industrija, USALI, ABC, TC.Monitoring of Quality Costsin the Croatian Hotel Industry1IntroductionThe purpose of this paper is to present the results of thesurvey that produced answers to the following questions:Are quality costs monitored and presented in theCroatian hotel industry?

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Term
Spring
Professor
swami
Tags
Management, Croatian, Quality management system, USALI

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