Integrated cost accounting for quality and environmental protection in the context of sustainable development

Abstract

Objectives Presentation of a modern approach to managing quality costs and environmental protection costs in the context of sustainable development requirements and actions taken in this area in the Polish economy. Material and methods The method of critical analysis of scientific literature in the field of quality cost management, environmental protection costs, and accounting was used. Induction and deduction methods were used. In the empirical part, research was conducted - interviews on the comprehensibility and usefulness of the integrated cost accounting for quality and environmental protection. Results The article indicates that because traditional cost measurement accounts are characterized by low accuracy and low cost of measuring quality costs and environmental costs, it is reasonable to implement and use an integrated quality and environmental protection account, especially in the era of sustainable development requirements. Conclusions The added value of the article is an example of an integrated model of quality costing and environmental protection costs developed by the authors to be used in enterprises and the resulting conclusions from the conducted research, which can be a recommendation for practice.

Keywords

• sustainable development
• cost management
• quality costs
• environmental protection costs
• integrated quality and environmental protection cost accounting