Wojciech Sadkowski holds a doctoral degree in management sciences. He works as a researcher and lecturer in the Department of Finance and International Economics at the Jagiellonian University. His interests, research and publications focus on issues related to quality costing, managerial accounting, and quality management.Piotr Jedynak is Professor of Management. He works at Jagiellonian University in Cracow, Poland, where he holds the positions of Vice-Rector for Financial and HR Policy and Head of the Management Systems Department. He specialises in risk management, quality management, strategic management and management systems. He is the author of numerous publications, an auditor and consultant to many public and business organisation.

• Introduction 1. Quality costs as a subject of research in management sciences 2. A review of the existing quality cost accounting models and quality cost models 3. The specificity of the functioning of service enterprises and quality costs 4. A quality cost accounting model dedicated to service enterprises 5. Empirical research methodology 6. Verification of the quality cost accounting model in the assessment of the efficiency of the management systems in the selected service enterprise

Wojciech Sadkowski holds a doctoral degree in management sciences. He works as a researcher and lecturer in the Department of Finance and International Economics at the Jagiellonian University. His interests, research and publications focus on issues related to quality costing, managerial accounting, and quality management.Piotr Jedynak is Professor of Management. He works at Jagiellonian University in Cracow, Poland, where he holds the positions of Vice-Rector for Financial and HR Policy and Head of the Management Systems Department. He specialises in risk management, quality management, strategic management and management systems. He is the author of numerous publications, an auditor and consultant to many public and business organisation.

• Introduction 1. Quality costs as a subject of research in management sciences 2. A review of the existing quality cost accounting models and quality cost models 3. The specificity of the functioning of service enterprises and quality costs 4. A quality cost accounting model dedicated to service enterprises 5. Empirical research methodology 6. Verification of the quality cost accounting model in the assessment of the efficiency of the management systems in the selected service enterprise

Wojciech Sadkowski holds a doctoral degree in management sciences. He works as a researcher and lecturer in the Department of Finance and International Economics at the Jagiellonian University. His interests, research and publications focus on issues related to quality costing, managerial accounting, and quality management.Piotr Jedynak is Professor of Management. He works at Jagiellonian University in Cracow, Poland, where he holds the positions of Vice-Rector for Financial and HR Policy and Head of the Management Systems Department. He specialises in risk management, quality management, strategic management and management systems. He is the author of numerous publications, an auditor and consultant to many public and business organisation.

• Introduction 1. Quality costs as a subject of research in management sciences 2. A review of the existing quality cost accounting models and quality cost models 3. The specificity of the functioning of service enterprises and quality costs 4. A quality cost accounting model dedicated to service enterprises 5. Empirical research methodology 6. Verification of the quality cost accounting model in the assessment of the efficiency of the management systems in the selected service enterprise