SLEDOVANIE NAKLADOV NA ZABEZPECENIE A ZVYSOVANIE KVALITY POTRAVIN
2018
SKORECOVA, Emilia | SUPEKOVA, Sona
This paper is focused on application of principles of the quality management system in the area of food quality with particular respect to create information base about the costs expended on quality assurance. There are processed the results of the research conducted by the Department of Information Systems of the Slovak Agricultural University and the Food Research Institute in Bratislava, namely its Department of Quality. The structure of costs of the system of food quality management was studied in the following areas: application the system of food quality management, production of food-stuffs, store spaces and storing of products, transport of raw material and products, research and development, laboratory control etc. There is stated the possibility of detailed monitoring of costs for ensuring the production quality in managerial accounting by basic form of costs, and also the possibility to put on their normative value into in-house prices of production in the responsibility accounting. The results of the research and monitoring these costs in 35 chosen companies are presented.
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