dr Katarzyna MUSZYŃSKA – Uniwersytet Morski w Gdyni, Dział Armatorski i Praktyk Morskich, ul. Morska 81-87, 81-225 Gdynia, Polska, e-mail: k.muszynska@au.umg.edu.pl
prof. dr hab. inż. Piotr PRZYBYŁOWSKI – Uniwersytet Morski w Gdyni, Wydział Zarządzania i Nauk o Jakości, ul. Morska 81-87, 81-225 Gdynia, Polska, e-mail: p.przybylowski@wznj.umg.edu.pl
dr Violetta SKRODZKA – Uniwersytet Morski w Gdyni, Wydział Zarządzania i Nauk o Jakości, ul. Morska 81-87, 81-225 Gdynia, Polska, e-mail: v.skrodzka@wznj.umg.edu.pl
Received 14.07.2024. Accepted 26.07.2024
Abstract
Purpose: The aim of the work was to build a catalog of activities that would allow for the development of quality cost accounting for the training ships of the University Maritime Gdynia (UMG) and to define and prepare a list of quality costs in accordance with the adopted PAF model (prevention cost, appraisal cost, failure cost).
Design/methodology/approach: A triangulation approach to research was used. The work uses a case study, analysis of available documentation, an original procedure for separating costs for quality cost accounting on UMG training ships, and ratio analysis.
Findings/conclusions: The development of quality cost accounting in the area of operation of UMG training ships may be a useful and effective quality management instrument for the UMG management. Maintaining quality cost accounting will also allow for their analysis and indication of cost items that can be reduced or eliminated. It also enables the determination of the causes of their occurrence, which should facilitate their optimization.
Research limitations: The research method and data availability allow for its application within the industry. The obtained results reflect the conditions of a typical shipowner’s company and do not provide grounds for far-reaching generalizations.
Practical implications: The developed catalog of activities and the developed procedure for estimating quality costs may be useful for conducting a full quality cost calculation. Increasing the costs of assessment and inspection should reduce the costs of repairs and purchases of devices and parts caused
by failures or wear.
Originality/value: The research results are new in the Polish literature on the subject and constitute an inspiration to introduce full quality cost accounting, initially for training ships, and ultimately for the entire University as part of the applicable accounting system.
Keywords
quality costs, operation of training ships