engleski

Quality Cost Model in Higher Education

The purpose of this study is to discuss whether industrial quality costs models are applicable to the higher education sector and to suggest quality cost accounting model in higher education. To achieve this purpose, the paper will introduce four most implemented quality cost models in practice. Those models are: the PAF (prevention, appraisal and failure), process cost, cost-benefit and Taguchi loss function. Quality cost model applicable in higher education will be suggested.

quality; cost; education; accounting

nije evidentirano