Subject The quality of products, processes and management and respective issues get more important both for consumers and producers since they are drivers of competitive advantages and satisfaction of growing needs of consumers. High quality requires substantial costs to be incurred, with some of them depending on the performance and subject to regulation, while the others are opposite and must be controlled. Effective management of quality costs results from the appropriate supply of information through operational detailed accounting. Objectives The research is an attempt to outline methodological recommendations for accounting quality costs for purposes of management and control at meat processing enterprises. Methods Considering sectoral specifics of meat processing enterprises, regulatory documents, methodological principles of financial and management accounting, and analyzing the literature, we provide our recommendations for quality cost accounting. Results We outline our recommendations for quality cost accounting for purposes of management and control. We suggest keeping separate accounting records of costs incurred for the quality of products and processes, setting up responsibility centers, specific classification of costs for purposes of accounting, analysis and valuation. Conclusions and Relevance The recommendations facilitate keeping detailed accounting records, which will provide the multilevel control of quality costs and other managerial functions.
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