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Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry

Author

Listed:
  • Mihaela (Ștefan) Hint

    (1 Decembrie 1918 University, Romania)

Abstract

The purpose of this article is to describe quality as an instrument of managerial performance in the sense of responding to the competitive environment, and how we can measure quality costs, also taking into account compliance factors, making it easier to explain. The author demonstrated that an economic entity that does not invest in quality under the present conditions of unprecedented competition in this area risks a considerable decline in market share, revenue and profits. The paper showed that the emphasis on product quality in general, but especially concerning the production of lighting equipment, leads to a consolidation of production resulting in lower production costs, customer satisfaction and generation of future revenue, or in some cases keeping steady incomes.

Suggested Citation

  • Mihaela (Ștefan) Hint, 2018. "Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 7(4), pages 201-213, November.
    • Handle: RePEc:ods:journl:v:7:y:2018:i:4:p:201-213
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    File URL: http://www.jami.org.ua/Papers/JAMI_7_4_2018_201-213.pdf
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    References listed on IDEAS

    as
    1. Mihaela (Ștefan) Hint, 2017. "Analysis of the General Lighting Market," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 6(3), pages 157-163, September.
    2. Jana Cocuľová, 2016. "Analysis of Selected Factors of the Quality of Work Life as Determinants of Work Performance," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(3), pages 149-155, August.
    3. Xiaosong Zheng & Jaan Alver, 2015. "An Exploratory Study of Governmental Management Accounting in China," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 4(2), pages 102-110.
    4. M. M. Sulphey & Saji George, 2017. "A Study on the Relationship between Customer Satisfaction, Business Ethics and Certain Related Variables," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 6(1), pages 67-75, February.
    5. Narzia Florin, 2014. "Employee and Customer Satisfaction through the Efficient Call Management Centre: An Overview," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 3(3), pages 133-145.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Hint, M., 2019. "Analysis of the Backlighting and Automotive Market on Lighting Technologies," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 8(1), pages 6-18, February.

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    More about this item

    Keywords

    managerial accounting; quality; cost calculation; prices; lighting industry; management;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • L64 - Industrial Organization - - Industry Studies: Manufacturing - - - Other Machinery; Business Equipment; Armaments

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