Vol.1, No 7, 1999 pp. 1 - 8
UDC 658.562:657.479.3

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TOTAL QUALITY MANAGEMENT AND ACTIVITY-BASED COSTING
Blagoje Novićević, Ljilja Antić
Faculty of Economics, University of Niš, Trg VJ 11, 18000 Niš, Yugoslavia

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Abstract. Global competition challenge and rapidly changing technologies endanger classic instruments of managing enterprise and they need understanding and application of new management philosophies. In order to compete successfully in new conditions enterprises put customers' satisfaction at first place. It is by realizing and improving the quality of their products and services that enterprises ensure competitive advantage during the length of time.
In addition, the paper is to deal with quality, being the key success factor and competition paradigm, evolution in quality management, and the emphasis given to total quality management. Special attention is to be paid to activity-based costing, being compatible with total quality management.

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UPRAVLJANJE TOTALNIM KVALITETOM
I OBRAČUN TROŠKOVA ZASNOVAN NA AKTIVNOSTIMA Izazovi globalne konkurencije i brze tehnološke promene ugrožavaju klasične instrumente upravljanja preduzeća i zahtevaju razumevanje i primenu nove filozofije menad'menta. Uspešno konkurisanje u novim uslovima stavlja satisfakciju potrošača na prvo mesto. To zahteva realizovanje i unapredjenje kvaliteta proizvoda i usluga, što osigurava konkurentsku prednost preduzeća.
U radu se razmatra kvalitet kao ključni faktor konkurentske prednosti, evolucija upravljanja kvalitetom. Posebna pažnja poklanja se upravljanju troškovima zasnovanim na aktivnostima i kompatibilnosi sa TQM.