Quality costing in a small engineering company: issues and difficulties

Author:

Roden S.,Dale B.G.

Abstract

Examines the issues and difficulties of developing a quality costing system in a small engineering company. Four different methods – departmental interviews, process mapping, departmental study, and checklist of cost elements – were used to identify the costs. The value of these methods are commented upon. The main difficulties in developing the quality costing system relate to: a blame culture; a lack of visibility of how people, in particular inspectors, spend their time; and the structure of the accounting system. The majority of the difficulties were addressed by the involvement of senior management, highlighting their importance in the development of a quality costing system.

Publisher

Emerald

Subject

Applied Mathematics,Industrial and Manufacturing Engineering,Strategy and Management,Industrial relations,General Decision Sciences

Reference17 articles.

1. Bottorff, D.L. (1997), “COQ systems: the right stuff”, Quality Progress, Vol. 30 No. 3, pp. 33‐5.

2. British Guide to the Economics of Quality – Prevention, Appraisal and Failure Model, British Institute (BSI) (1990), BS 6143: Part 2, British Standards Institution, London.

3. British Standards Institute (BSI) (1994), Quality Systems: Model for Quality Assurance in Production, Installation and Servicing, BS EN ISO 9002, British Standards Institution, London.

4. Burnes, B. and Dale, B.G. (Eds) (1998), Working in Partnership: Best Practice in Customer‐Supplier Relations, Gower Press, Aldershot.

5. Campanella, J. (Ed.) (1999), Principles of Quality Costs: Principles, Implementation and Use, 3rd ed., ASQ Quality Press, Milwaukee, WI.

Cited by 11 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Implementation of a Quality Cost Management Model: Case Study from the Textile Industry Sector;IFIP Advances in Information and Communication Technology;2023

2. Cost of quality system in passenger car plant: a methodology of implementation;IOP Conference Series: Materials Science and Engineering;2020-12-01

3. Dynamic modeling to reduce the cost of quality in construction projects;International Journal of Construction Management;2020-11-18

4. Quality cost management in the SMEs of Poland;The TQM Journal;2020-11-17

5. A multidimensional longitudinal meta-analysis of quality costing research;International Journal of Quality & Reliability Management;2018-02-05

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3