Quality costs as an instrument of verifying the effectiveness of quality management system

The paper presents the essence and usefulness of a QMS in the process of managing a company which should lead to guaranteeing liquidity, production growth and cost optimisation as well as a stable position on the competitive market. Quality costs which enable quality improvement and increase of management effectiveness are an important instrument for an assessment of system effectiveness. The paper shows the essence of quality costs, a calculation and analysis of quality costs as well as conditions for their introduction, pointing at their usefulness in decision making. The importance of an account of quality costs and their analysis from the point of view of practical experience of the company was also discussed. It was emphasised that an assessment of the effectiveness of a QMS in an enterprise is performed on the basis of an analysis of realisation of goals contained in a quality policy and through the quality costs which are subject to registration and analysis.Web of Science1816111210