The Meaning of Quality Control In Cost Accounting.
We all know that present world is giving too much importance to quality. In the present competitive world, the manufactures can survive only if they produce and supply quality products at reasonable rates to the customers. For every product to be manufactured a company must conform to the predetermined standards. The quality control department is there to test the quality of the product manufactured by different companies.
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According to Tom Simens and the HCGH: “Quality control includes techniques and systems for the achievement of the required quality in the articles produced and the elimination of substandard goods”.