Dugoročna rezervisanja kao mehanizam obezbeđenja usled izostanka kvaliteta

Abstract

Modern business conditions have been decisively indicating that the basis of the company's competitiveness is quality. The lack of quality creates dissatisfaction and affects customer loyalty. Lately, there has been a tendency of the growth of non-quality costs, which is a consequence of the lack of quality of the products delivered. Although numerous studies have models for calculating non-qualitative costs, no relevant mechanism has yet been found to manage these costs. In this study, the authors attempted to find a link between long-term provisions and the cost of external failure, which is dealt with by a small number of researchers. The aim of the research is to point out the importance of long-term provisions, which can be a relevant control instrument in managing the external failure costs. Survey confirmed the initial assumption, and showed that long-term provisions are an effective instrument for managing the costs of external failure. Also, on the case of first 100 enterprises on the list of the most successful in the Republic of Serbia in 2017, a positive, statistically significant correlation between long-term provisions and net profit of the company was identified.