following table:
Table 1. Balance sheet for the quality costs of the product bread for the 2nd semester of 2011
Month Prevention
costs
Appraisal
costs
Internal failure
costs
External failure
costs
Total quality
costs
July 2011 1.722 1.306 1.72 57 4.805
August 2011 1.071 1.555 893 5 3.569
September 2011 2.152 1.907 849 25 4.933
October 2011 1.570 1.393 1.019 72 4.054
November 2011 2.063 884 1.067 456 4.470
December 2011 1.072 1.962 2.507 93 5.634
Total 9.650 9.007 8.055 753 27.465
The data from above are considerated representative for the quality costs of the standard product (bread), for the
2nd semester of 2011. Thereby, several measures are proposed by the managerial accounting in order to optimize
the cost of quality, in the first half of 2012: