ABSTRACT
The main aim of this paper is to identify and analyze the quality cost (QC) measurement and management system in hotel companies in Serbia. More precisely, the focus is on the motives for the implementation of ISO 9001 standard, as well as the motives, benefits, and barriers of measuring and reporting on QC. Results show that the largest numbers of categorized hotels do not measure and report on QC. The main barriers to measuring and reporting on QC are lack of knowledge and experience. Results show that measuring and reporting on QC has the greatest impact on a drop in guest complaints.
Disclosure Statement
No potential conflict of interest was reported by the author(s).
Additional information
Notes on contributors
Marko Milašinović
Marko Milašinović is a teaching assistant at the Faculty of Hotel Management and Tourism in Vrnjačka Banja, University of Kragujevac, where he teaches Accounting, Theory of Costs and Calculation, and Financial Management. He is a PhD student at the Faculty of Economics, University of Kragujevac. The main areas of his scientific interests are management accounting, cost and performance calculation, and company performance measuring and management.
Dejan Jovanović
Dejan Jovanović is an associate professor of Management Accounting and Cost Accounting at the Faculty of Economics, University of Kragujevac. He received his PhD degree from the Faculty of Economics, University of Kragujevac. The spheres of his scientific interest are management and accounting support to business operations, cost accounting, environmental management accounting and integrated cost management.
Mirjana Todorović
Mirjana Todorović is a full professor at the Faculty of Economics, University of Kragujevac, where she holds a PhD in Accounting and Business Finance. She teaches Accounting Information Systems, Management Accounting, Controlling, and Integrated Cost Management. The key areas of her research interest are various organizational, methodological and reporting aspects of the accounting system, including the effects of the lean concept and the ERP software.