4. Conclusions
Taking into consideration the issue studied we can assert the fact that the orientation of the organizations and
implicitly of managerial accounting towards quality is not a matter of option but one of professionalism. The
organization must aim at the continuous improvement of quality at the level of all its processes at every stage of the
life of the product starting with the marketing studies for the identification of requirements and till the stage of usage
or consumption. Finally, quality is measured by the purchasers as they are those who label the product by meeting
certain needs.