This paper aims to investigate the effective use of accounting practices for quality-cost (QC) measurement and register, including the evaluation of the perception of the managers on the importance of this procedure. The population is formed by companies registered in cadastre of the Programa Gaucho de Qualidade e Produtividade of the Porto Alegre region. For data collection it was used questionnaire. 92 companies were researched. For data analysis, it was used descriptive statistics and the factorial analysis. The results show low adoption of the accounting practices by the companies, which prefer the use of physical and non-financial indicators or non-accounting control. They consider that these indicators are enough to evaluate the financial impact of the quality. The subjacent psychographic factors formed by managers about the measurement and the register of the QCs also were not satisfactory. Based on the vast existing literature on the subject, it is possible to state that there is also much to be improved in the accounting procedures to measure and book the QC. In general the results are confirmed by similar international researches about the subject.
Cost; Quality; Certification; Factorial analysis; Management perception
