laatukirjanpito

Laatukirjanpito, often translated as quality accounting or quality cost accounting, is a system for identifying, measuring, and reporting the costs associated with quality. It goes beyond traditional accounting by specifically tracking expenditures related to preventing defects, appraising product quality, and dealing with internal and external failures. The core principle is that quality is not free; investing in quality improvement can lead to significant cost reductions in the long run by minimizing rework, scrap, warranty claims, and customer dissatisfaction.

The costs tracked in laatukirjanpito are typically categorized into four main areas. Prevention costs are those incurred to prevent defects from occurring in the first place, such as quality training, process improvements, and supplier quality assurance. Appraisal costs are associated with measuring and monitoring product and process quality, including inspections, testing, and quality audits. Internal failure costs arise when defects are detected before the product reaches the customer, leading to expenses like scrap, rework, and re-inspection. External failure costs occur when defects are discovered by customers, resulting in costs such as warranty repairs, product recalls, and customer complaints.

By quantifying these quality-related costs, organizations can gain a clearer understanding of the financial impact of their quality performance. This data enables them to make informed decisions about where to allocate resources for quality improvement initiatives. The ultimate goal of laatukirjanpito is to drive continuous improvement in product and service quality, thereby enhancing customer satisfaction and profitability.