Publication: An exploratory study on accounting for quality management in top 500 industrial enterprises in turkey
Abstract
Kalite girisimlerinin finansal performansa etkisini ölçmek için kalite maliyetlerinin muhasebe sisteminde izlenmesi, miktarlarının belirlenmesi, gerekli analizlerin ve raporlamaların yapılması gerekmektedir. Diger bir ifadeyle kalite maliyetleri, kalite programlarını kontrol altına almak için etkili bir araçtır. Ayrıca, sorunlu alanların belirlenmesi ve üst yönetime iletilmesi açısından kalite maliyetlerinin ölçümü, analizi ve raporlanması büyük önem tasımaktadır. Farklı ülkelerdeki yapılan arastırmalar sonucunda kalite maliyetlerinin tutarının, satısların 5%’i ile 30%’u arasında oldugu ilgili yazında ifade edilmektedir. Bu çalısmanın sonucunda, bu oranın Türk sirketleri için 5%-10% arasında oldugu görülmüstür. Bu çalısma, Türkiye’deki 500 büyük sanayi kurulusunun kalite yönetimine yönelik muhasebe uygulamaları üzerine kapsamlı bir arastırma özelligi tasımaktadır. Arastırmanın sonucunda ulasılan bulgulardan bazıları sunlardır: sirketlerin çogunlugu ISO 9000 sertifikasına ve kalite birimine sahiptir; yöneticiler kalite yönetimine önem vermektedirler; yöneticiler yeterli kalite maliyetleri bilgisine sahiptir; kalite maliyetlerini ölçme sorumlulugu en çok kalite ve muhasebe birimlerine düsmektedir; sirketlerin yaklasık 50%’si kalite maliyetlerini ölçmektedirler; finansal olmayan kalite performansı ölçütleri, finansal olan kalite performansı ölçütlerine göre daha sık kullanılmaktadır ve aynı zamanda daha etkili bulunmaktadır.
In order to measure the effects of quality initiatives on financial performance, quality costs must be tracked in accounting records, their quantities must be determined, necessary analysis and related reports must be prepared. In other words, quality costs are an effective tool to control quality programs. Besides, measuring, analyzing and reporting quality costs are important in order to determine problematic areas and to let managers be aware of those problems. Various studies conducted in different countries showed that the scale of quality costs range between 5%-30% of sales. Results of this study showed that this scale ranges between 5%-10% in Turkish companies. This study is an extensive survey about implementation of quality-oriented accounting system in Turkey’s Top 500 industrial enterprises. Some findings of the study are as follows: majority of the companies have ISO 9000 certification and a quality department; managers are aware of the significance of the quality concept; managers have sufficient knowledge of the quality costs; according to the measurements of the companies, the highest responsibility in measuring quality costs falls on the shoulders of accounting and quality departments together. Approximately, 50% of Turkish companies measures quality costs; nonfinancial quality performance measures are utilized more frequently and are perceived more effective, compared to financial measures.
In order to measure the effects of quality initiatives on financial performance, quality costs must be tracked in accounting records, their quantities must be determined, necessary analysis and related reports must be prepared. In other words, quality costs are an effective tool to control quality programs. Besides, measuring, analyzing and reporting quality costs are important in order to determine problematic areas and to let managers be aware of those problems. Various studies conducted in different countries showed that the scale of quality costs range between 5%-30% of sales. Results of this study showed that this scale ranges between 5%-10% in Turkish companies. This study is an extensive survey about implementation of quality-oriented accounting system in Turkey’s Top 500 industrial enterprises. Some findings of the study are as follows: majority of the companies have ISO 9000 certification and a quality department; managers are aware of the significance of the quality concept; managers have sufficient knowledge of the quality costs; according to the measurements of the companies, the highest responsibility in measuring quality costs falls on the shoulders of accounting and quality departments together. Approximately, 50% of Turkish companies measures quality costs; nonfinancial quality performance measures are utilized more frequently and are perceived more effective, compared to financial measures.