Quality cost management in the SMEs of Poland

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Renata Biadacz
Keyword(s):  
Cost Management ◽  
Cost Accounting ◽  
Research Problem ◽  
Quality Cost ◽  
Pilot Studies ◽  
Content Type ◽  
Service Companies ◽  
Accounting Practice ◽  
Modern Enterprise ◽  
Survey Results

PurposeThe purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.Design/methodology/approachThe primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.FindingsThe pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.Research limitations/implicationsThe research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.Practical implicationsThe results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.Originality/valueThe questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

Using anchoring vignettes to study quality management across cultures

2017 ◽  
Vol 9 (3/4) ◽  
pp. 302-316
Author(s):  
Promporn Wangwacharakul ◽  
Bozena Bonnie Poksinska
Keyword(s):  
Quality Management ◽  
Cultural Differences ◽  
Cross Cultural ◽  
Cultural Bias ◽  
Study Quality ◽  
Pilot Studies ◽  
Content Type ◽  
Anchoring Vignettes ◽  
Cross Cultural Differences ◽  
Survey Results

Purpose The aim of this paper is to suggest and demonstrate how anchoring vignettes, as a survey instrument, can be applied to study quality management (QM) across cultures. Cultural differences may create challenges in QM. Quantitative surveys are commonly used to study QM practices but do not consider the cultural bias in the survey results. An important question is how to study QM so that the results are comparable across cultures. Herein, the use of anchoring vignettes is suggested to reduce the problem of cross-cultural incomparability. Design/methodology/approach This paper focuses on developing and testing vignettes for studying QM. Based on previous survey studies, two vignettes for each QM dimension are developed. The vignettes are then tested with two pilot tests on the web-based survey platform. Findings The paper provides a concrete example of how a survey using anchoring vignettes could be designed and used to deal with cultural bias in QM survey Based on hypothetical examples from Swedish and Indian cultures, the results from pilot studies evaluating vignettes are promising and show the applicability of the proposed method. Anchoring vignettes may help to provide more accurate survey results and thereby contribute to understanding of cross-cultural differences in QM practices. One of the challenges is the design of vignettes, which requires high precision and several tests to make the method work. Originality/value The paper discusses the potential of using anchoring vignettes to study QM practices across cultures. This may contribute to better understanding of QM practices in an international context, and thereby help improve QM practices in multinational organisations.

THE NATURE AND ENVIRONMENT OF COST MANAGEMENT AMONG EARLY NINETEENTH CENTURY U.S. TEXITLE MANUFACTURERS

1992 ◽  
Vol 19 (2) ◽  
pp. 1-24 ◽  
Author(s):  
Thomas Tyson
Keyword(s):  
Nineteenth Century ◽  
New England ◽  
Management Practices ◽  
Cost Management ◽  
Cost Accounting ◽  
The United States ◽  
Social Forces ◽  
Cost Information ◽  
Early Nineteenth Century ◽  
Textile Mills

Several authors have suggested that a particular managerial component was needed before cost accounting could be fully used for accountability and disciplinary purposes. They argue that the marriage of managerialism and accounting first occurred in the United States at the Springfield Armory after 1840. They generally downplay the quality and usefulness of cost accounting at the New England textile mills before that time and call for a re-examination of original mill records from a disciplinary perspective. This paper reports the results of such a re-examination. It initially describes the social and economic environment of U.S. textile manufacturing in New England in the early nineteenth century. Selected cost memos and reports are described and analyzed to indicate the nature and scope of costing undertaken at the mills in Lowell, Massachusetts, in the late 1820s and early 1830s. The paper discusses how particular cost information was used and speculates why certain more modern procedures were not adopted. Its major finding is that cost management practices fully measured up to the business complexities, economic pressures, and social forces of the day.

scholarly journals Operations management body of knowledge and its relevance to manufacturing and service organizations

2018 ◽  
Vol 25 (4) ◽  
pp. 373-389 ◽  
Author(s):  
Jurandir Peinado ◽  
Alexandre Reis Graeml ◽  
Fernando Vianna
Keyword(s):  
Operations Management ◽  
Lean Manufacturing ◽  
Process Management ◽  
Work Organization ◽  
The Body ◽  
Service Organizations ◽  
Manufacturing Companies ◽  
Content Type ◽  
Service Companies ◽  
Body Of Knowledge

Purpose The purpose of this paper is to assess the differences in importance assigned by manufacturing or service organizations to topics related to operations management and its attendant body of knowledge. Design/methodology/approach The authors did this by cataloguing and analyzing vacancy announcements related to operations management, presented by manufacturing and services companies in major Brazilian human resources websites. Findings The results show that manufacturing companies primarily hire personnel with skills in routine process management, quality management, lean manufacturing, ergonomics and work organization. Service companies generally seek professionals with knowledge and experience in logistics, supply chain management and project management. Research limitations/implications This study presents some limitations that reduce the power of its conclusions. There is some degree of subjectivity in the interpretation of the contents of the analyzed ads. In order to reduce this problem, the authors who did the tabulation of data marked the situations for which there were some doubts about the classification, discussing them with the other author, until they reached a consensus on the best way to classify each one. Originality/value The discussion about the importance assigned by manufacturing and service companies to the topics of operations management is crucial for not only the results obtained, but also to stimulate the debate on topics that comprise or should comprise the body of knowledge of operations management, and the way they are incorporated into business practice. This provides an additional opportunity to reflect on the potential of operations management in supporting business managers now and in the future.

Study of a discrete grey forecasting model based on the quality cost characteristic curve

2017 ◽  
Vol 7 (3) ◽  
pp. 376-384 ◽  
Author(s):  
Wenjie Dong ◽  
Sifeng Liu ◽  
Zhigeng Fang ◽  
Xiaoyu Yang ◽  
Qian Hu ◽  
...  
Keyword(s):  
Prediction Accuracy ◽  
Characteristic Curve ◽  
Grey System Theory ◽  
Forecasting Model ◽  
Quality Level ◽  
Cost Models ◽  
Quality Cost ◽  
Content Type ◽  
Grey Forecasting ◽  
Grey Forecasting Model

Purpose The purpose of this paper is to clarify several commonly used quality cost models based on Juran’s characteristic curve. Through mathematical deduction, the lowest point of quality cost and the lowest level of quality level (often depicted by qualification rate) can be obtained. This paper also aims to introduce a new prediction model, namely discrete grey model (DGM), to forecast the changing trend of quality cost. Design/methodology/approach This paper comes to the conclusion by means of mathematical deduction. To make it more clear, the authors get the lowest quality level and the lowest quality cost by taking the derivative of the equation of quality cost and quality level. By introducing the weakening buffer operator, the authors can significantly improve the prediction accuracy of DGM. Findings This paper demonstrates that DGM can be used to forecast quality cost based on Juran’s cost characteristic curve, especially when the authors do not have much information or the sample capacity is rather small. When operated by practical weakening buffer operator, the randomness of time series can be obviously weakened and the prediction accuracy can be significantly improved. Practical implications This paper uses a real case from a literature to verify the validity of discrete grey forecasting model, getting the conclusion that there is a certain degree of feasibility and rationality of DGM to forecast the variation tendency of quality cost. Originality/value This paper perfects the theory of quality cost based on Juran’s characteristic curve and expands the scope of application of grey system theory.

Determination of criteria for assessing the quality of training future specialists for higher education

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ludmila Sokorutova ◽  
Natalia Prodanova ◽  
Inna Ponomareva ◽  
Oleg Volodin
Keyword(s):  
Higher Education ◽  
Undergraduate Students ◽  
Personal Development ◽  
Full Time ◽  
Highly Qualified ◽  
Content Type ◽  
Survey Results ◽  
Professional Employee ◽  
Professional Fields

PurposeThe most important problem for higher education in the post-COVID period is the production of highly qualified specialists for the labor market. The purpose of this study is to determine effective criteria for assessing the quality of training of future specialists and the adequacy of their readiness to solve real problems of the future specialty.Design/methodology/approachA study was carried out among students in order to determine some of the most important characteristics of them as future specialists. Based on the survey results, non-academic indicators were identified that participants perceive as significant for a highly professional employee. The empirical study included 300 undergraduate students from four universities (66% women and 34% men aged 20–21). All participants represent full-time training.FindingsThe survey showed that the participants identified the ability to learn and personal development as the most significant personal qualities.Originality/valueMany criteria for assessing the quality of training of specialists in different professional fields have not been precisely defined. Several ways of solving this problem can be proposed: developing criteria for assessing quality in hiring; revising the methods of work of universities; presenting to students the criteria for development in the profession or adopting international criteria for assessing pedagogical quality.

Librarians, step out of the classroom!: how improved faculty-led IL instruction improves student learning

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Meagan Lacy ◽  
Alexandra Hamlett
Keyword(s):  
Student Learning ◽  
Research Process ◽  
Control Group ◽  
Student Survey ◽  
Content Type ◽  
Actual Application ◽  
Faculty Teaching ◽  
Survey Results ◽  
The Impact

PurposeIn most higher education institutions, information literacy (IL) instruction is usually considered the purview of librarians, not disciplinary faculty. However, a small but growing body of research indicates that students learn the research process best when these skills are taught in the context of a course or a discipline. For this reason, teaching faculty should share ownership of IL instruction — but how? In this case study, community college librarians explain how they successfully trained faculty to integrate IL into their English Composition courses and teach IL independently.Design/methodology/approachUsing a multimethods approach, the investigators draw on faculty interviews, student surveys, and content analysis of student essays to evaluate the impact of faculty-led IL instruction on student learning after one semester.FindingsFaculty reported that their instruction of IL was improved, and students work better as a result of their collaboration with the librarians. Compared to previous semesters, faculty perceived gains in terms of students’ ability to synthesize and cite evidence in their writing. Student survey results indicate perceived gains in their IL skills, but an assessment of their written work reveals a discrepancy between this perception and the actual application of these skills.Research limitations/implicationsBecause there is no control group, no conclusions can be drawn as to whether faculty-led IL instruction is as effective as librarian-led IL instruction or whether students’ academic performance improves due to faculty teaching IL. However, the purpose of this study is primarily descriptive. It addresses how other libraries may create a culture of shared ownership of IL instruction on their campuses.Practical implicationsThis study offers an alternative model to library instruction and suggests ways instruction librarians can prioritize their outreach and instructional efforts to maximize impact on student learning.Originality/valueWhile much has been written about how librarians can improve IL instruction, few studies mention the role of faculty. This case study starts the conversation.

Cost Accounting in the Production of Commodity Output

Auditor ◽  
2021 ◽  
Vol 7 (2) ◽  
pp. 23-32
Author(s):  
A. Grachev
Keyword(s):  
Cost Management ◽  
Cost Accounting ◽  
Manufacturing Enterprise ◽  
The Relationship

Th is article discusses the organization, accounting and cost management of a manufacturing enterprise. To do this, the relationship between accounting accounts and cost centers, items and elements is shown. Particular attention is paid to the compilation of the consolidated calculation and the consolidated budget, as well as the construction of the balance of commodity output.

Mixing the human cocktail of employee contentment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Keyword(s):  
Job Satisfaction ◽  
Work Performance ◽  
Extrinsic Motivation ◽  
Organizational Context ◽  
Intention To Stay ◽  
Content Type ◽  
Survey Results ◽  
Pertinent Information ◽  
Emotionally Intelligent ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings This research paper concentrates on emotionally intelligent ways of tracking employee contentment, as a route to understanding how job satisfaction manifests. The Taiwanese survey results revealed that employee's experiencing contentment strongly boosts their job satisfaction, their work performance, and their intention to stay working at the company. Job satisfaction most powerfully drives intention to stay, while contentment is best at driving work performance. The most powerful upward shift in employee contentment was derived from the organizational context, followed by intrinsic motivation, and finally by extrinsic motivation. Originality/value The briefing saves busy executives, strategists and researchers’ hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Two sides, but not of the same coin: digitalization, productivity and unemployment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Oxana Krutova ◽  
Pertti Koistinen ◽  
Tuuli Turja ◽  
Harri Melin ◽  
Tuomo Särkikoski
Keyword(s):  
Total Factor Productivity ◽  
Job Loss ◽  
Labour Productivity ◽  
Research Problem ◽  
Quality Of Work Life ◽  
Macro Level ◽  
Factor Productivity ◽  
Content Type ◽  
Technological Unemployment ◽  
Factors Of Production

PurposeThis paper aims to examine how input from the digital restructuring of the workplace and productivity affects the risk of job loss and unemployment.Design/methodology/approachRelying on the concepts of technological unemployment and the productivity paradox as well as the theory of skills-biased technological change, the analysis incorporated micro-level individual determinants of job loss, macro-level economic determinants of input and the contribution from traditional (machinery and equipment) vs innovative (ICT) factors of production. The model has been also controlled for “traditional” indicators of “outsiderness” in the labour market. The Quality of Work Life Survey, which is a broad-based national interview survey produced by Statistics Finland, for 2018, the latest year available (N = 4,110) has been used in the analysis. Binomial logistic regression has been applied in order to estimate the effects of individual- and macro-level factors on the risk of job loss.FindingsThe results support arguments for the divergence between effects from labour- vs total-factor productivity on the risks of job loss, as well as the divergence between effects for temporary (layoff) vs permanent job loss (dismissal or unemployment). While the contribution from “traditional” factors of production to labour productivity potentially decreases the risk of permanent job loss, input from “innovative” factors of production on total-factor productivity potentially causes adverse effects (e.g. growing risks of permanent job loss).Originality/valueThe paper contributes to the theoretical discussion about technological unemployment and productivity by means of including two different concepts into a single econometric model, thus enabling examination of the research problem in an innovative way.

Sign in / Sign up

Export Citation Format

Share Document