Abstract
Abstract
The paper compares the cost of quality models in a different business unit of selected apple juice producers. Data and information were carried out through observation and interviews with key informants and related parties. Further data were analysed using the Activity Based Costing (ABC) approach to get a quality cost model for each business unit. The primary cost analysis shows a similar proportionality between the cost of prevention, appraisal, and cost of failure among three business units. Results illustrated that the higher the production capacity, the higher quality costs that occur or are budgeted for. From the calculation of quality costs, it is known that most of the quality costs come from appraisal costs. The cased business units indicated the high appraisal cost, which does have an impact on the low number of defective or failed products.