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Bad Debts expense is debited and Accounts Receivable is credited at the end of the period to recognize bad debts under the allowance method.
Quality Culture
An organizational mindset that focuses on continuous improvement, customer satisfaction, and defect prevention in products or services.
Customer Value
How a customer views the value of a product or service as opposed to the alternatives they might consider.
Quality Costs
The expenses associated with preventing, detecting, and correcting defective work, categorized into prevention, appraisal, and failure costs.
Total Quality Management
A comprehensive management approach focusing on continuous improvement in all organizational processes, aiming for long-term success through customer satisfaction.
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