Analysis and Management Control (Accounting) of Quality Costs in Banks
Salvador Marín Hernández
María Fernanda Hernández Carreño
In todays environment, in which Banks work, the constant search of the denominated "excellence in management" is necessary. The introduction and development of the "total quality philosophy" constitutes another mean in order to achieve the "excellence in management", making the systematization of an adequate methodoly able to give us information about the costs of its introduction and future development, necessary. In this paper we establish the treatment of the quality and non quality costs that can be identified in the normal activity of Banks; (establishing) the guide lines for their appropiate adscription from an economic point of view in the sphere of the information for the analysis and management control (accounting) of quality costs in Banks.
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