Kvalitetsregnskap

Kvalitetsregnskap, often translated as quality accounting or quality cost accounting, is a management accounting concept focused on measuring and reporting the costs associated with quality. It involves identifying, quantifying, and analyzing the expenses incurred to ensure product or service quality, as well as the costs resulting from poor quality. The primary goal is to provide management with insights into the financial implications of quality decisions and to drive improvements in quality performance.

Kvalitetsregnskap typically categorizes quality-related costs into four main areas. These are prevention costs, which are expenses incurred to prevent defects from occurring in the first place, such as quality planning, training, and process control. Appraisal costs are expenditures made to detect defects before they reach the customer, including inspection, testing, and quality audits. Internal failure costs are incurred when defects are found before a product or service is delivered to the customer, such as scrap, rework, and retesting. External failure costs are the most damaging and occur when defects are discovered after delivery, encompassing warranty claims, customer complaints, product returns, and lost sales.

By systematically tracking and reporting these costs, organizations can understand where their quality expenditures are concentrated and identify opportunities for cost reduction and quality enhancement. It helps in making informed decisions about resource allocation for quality improvement initiatives, as it quantifies the financial benefits of reducing failure costs through increased investment in prevention and appraisal activities. Ultimately, kvalitetsregnskap serves as a tool for improving profitability and customer satisfaction by fostering a proactive approach to quality management.