The Design and Implementation of Learning Model for the Cost of Quality System Using the Activity Based Costing

2011 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Kwang-Jai Lee
Keyword(s):  
Learning Model ◽  
Quality System ◽  
Activity Based Costing ◽  
Cost Of Quality ◽  
Design And Implementation ◽  
The Cost

scholarly journals Cost of quality model in the practice of apple juice processing business unit in Batu City: a comparison

2021 ◽  
Vol 924 (1) ◽  
pp. 012067
Author(s):  
N F Rayesa ◽  
D Y Ali
Keyword(s):  
Apple Juice ◽  
Cost Model ◽  
Production Capacity ◽  
Business Unit ◽  
Activity Based Costing ◽  
Quality Model ◽  
Cost Of Quality ◽  
Business Units ◽  
Quality Costs ◽  
The Cost

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.

scholarly journals A CALCULATION OF COST OF QUALITY WITH ACTIVITY BASED COSTING METHOD TO MAINTAIN QUALITY BETWEEN PRODUCTION PROCESSES

2019 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Bambang Purwanggono ◽  
Rizalt Valentinus
Keyword(s):  
Production Process ◽  
Diesel Fuel ◽  
Measuring Method ◽  
Activity Based Costing ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Production Processes ◽  
Cost Categories ◽  
The Cost ◽  
A Company

ABSTRACT Quality is an image of a company. PT Berkat Manunggal Jaya is a company that its primary activity is to assemble the generator units. This company wants to improve its quality in its production processes. The Initial stage is to determine the amount of quality cost since it hasn’t been measured yet, especially in the production processes. This is because there are several cost categories that are within the company but the company still has not been able to measure them, which include the cost of diesel fuel for repeated inspection and the amount of diesel fuel that was carried when generators are delivered to the customers. The measuring method of this quality cost is using the Cost of Quality (COQ) model which details of the cost categories are based on Activity Based Costing (ABC) method. This method is suitable because it uses direct costs’ account, for instance, the use of materials as well as indirect costs as corporate overhead costs. The detail work instructions for the inspection of the production process between departments are provided based on existing procedures in the company. This is done to reduce the unacceptable product-in-progress when the production process is in operation. After calculating and put in all the activities into the four categories of Cost of Quality, the total Cost of Quality compared with the prices of sold unit from every generator set type are 1.77% for 680 KVA type open, 1.74% for 1300 KVA first type silent, 1.74% for 1300 KVA second type silent, 2.86% for 680 KVA type silent, 1.28% for 1300 KVA first type open, 1.27% for 1300 KVA second type open, 1.13% for 1740 KVA first type open, 1.13% for 1740 KVA second type open. The recommended solution for the reduction of Cost of Quality is to modify the procedure inspection flow in the company to reduce failure cost, especially in the final inspection costs (repeated test load processes).

scholarly journals Quality Cost and Economic Analysis. A Synthesis in the Manufacturing Systems

2021 ◽  
Vol 343 ◽  
pp. 05008
Author(s):  
Elif Ocakci ◽  
Jörg Niemann ◽  
Caius Luminosu ◽  
Alin Artene
Keyword(s):  
Product Life Cycle ◽  
Manufacturing Systems ◽  
Activity Based Costing ◽  
Production Networks ◽  
Quality Improvements ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Continuous Quality ◽  
Cost Identification ◽  
The Cost

The paper performs a literature review on existing models and methodologies to analyse and identify the cost of quality in manufacturing systems. The review shows that existing accounting models are insufficient to identify quality cost in detail in production processes. Existing models also do not cover the entire production activities and therefore need to be extended over the entire product life cycle. The authors therefore develop a new approach by refining and extending the method of activity-based costing to make it applicable for quality cost identification. The proposed methodology can serve as a building block for a later integration into superior supply chain management systems which allow to trigger continuous quality improvements of entire production networks.

scholarly journals Are Multi-Language Design Smells Fault-Prone? An Empirical Study

2021 ◽  
Vol 30 (3) ◽  
pp. 1-56
Author(s):  
Mouna Abidi ◽  
Md Saidur Rahman ◽  
Moses Openja ◽  
Foutse Khomh
Keyword(s):  
Programming Languages ◽  
Language Design ◽  
Functional Requirements ◽  
Code Smells ◽  
Design And Implementation ◽  
Design Smells ◽  
The Cost ◽  
The Impact ◽  
Fault Proneness

Nowadays, modern applications are developed using components written in different programming languages and technologies. The cost benefits of reuse and the advantages of each programming language are two main incentives behind the proliferation of such systems. However, as the number of languages increases, so do the challenges related to the development and maintenance of these systems. In such situations, developers may introduce design smells (i.e., anti-patterns and code smells) which are symptoms of poor design and implementation choices. Design smells are defined as poor design and coding choices that can negatively impact the quality of a software program despite satisfying functional requirements. Studies on mono-language systems suggest that the presence of design smells may indicate a higher risk of future bugs and affects code comprehension, thus making systems harder to maintain. However, the impact of multi-language design smells on software quality such as fault-proneness is yet to be investigated. In this article, we present an approach to detect multi-language design smells in the context of JNI systems. We then investigate the prevalence of those design smells and their impacts on fault-proneness. Specifically, we detect 15 design smells in 98 releases of 9 open-source JNI projects. Our results show that the design smells are prevalent in the selected projects and persist throughout the releases of the systems. We observe that, in the analyzed systems, 33.95% of the files involving communications between Java and C/C++ contain occurrences of multi-language design smells. Some kinds of smells are more prevalent than others, e.g., Unused Parameters , Too Much Scattering , and Unused Method Declaration . Our results suggest that files with multi-language design smells can often be more associated with bugs than files without these smells, and that specific smells are more correlated to fault-proneness than others. From analyzing fault-inducing commit messages, we also extracted activities that are more likely to introduce bugs in smelly files. We believe that our findings are important for practitioners as it can help them prioritize design smells during the maintenance of multi-language systems.

scholarly journals Cost-Effectiveness of Colorectal Cancer Genetic Testing

2021 ◽  
Vol 18 (16) ◽  
pp. 8330
Author(s):  
Abdul Rahman Ramdzan ◽  
Mohd Rizal Abdul Manaf ◽  
Azimatun Noor Aizuddin ◽  
Zarina A. Latiff ◽  
Keng Wee Teik ◽  
...  
Keyword(s):  
Colorectal Cancer ◽  
Genetic Testing ◽  
Cost Effectiveness ◽  
Cancer Survival ◽  
Screening Method ◽  
Targeted Prevention ◽  
Activity Based Costing ◽  
Cross Sectional ◽  
Increased Risk ◽  
The Cost

Colorectal cancer (CRC) remains the second leading cause of cancer-related deaths worldwide. Approximately 3–5% of CRCs are associated with hereditary cancer syndromes. Individuals who harbor germline mutations are at an increased risk of developing early onset CRC, as well as extracolonic tumors. Genetic testing can identify genes that cause these syndromes. Early detection could facilitate the initiation of targeted prevention strategies and surveillance for CRC patients and their families. The aim of this study was to determine the cost-effectiveness of CRC genetic testing. We utilized a cross-sectional design to determine the cost-effectiveness of CRC genetic testing as compared to the usual screening method (iFOBT) from the provider’s perspective. Data on costs and health-related quality of life (HRQoL) of 200 CRC patients from three specialist general hospitals were collected. A mixed-methods approach of activity-based costing, top-down costing, and extracted information from a clinical pathway was used to estimate provider costs. Patients and family members’ HRQoL were measured using the EQ-5D-5L questionnaire. Data from the Malaysian Study on Cancer Survival (MySCan) were used to calculate patient survival. Cost-effectiveness was measured as cost per life-year (LY) and cost per quality-adjusted life-year (QALY). The provider cost for CRC genetic testing was high as compared to that for the current screening method. The current practice for screening is cost-saving as compared to genetic testing. Using a 10-year survival analysis, the estimated number of LYs gained for CRC patients through genetic testing was 0.92 years, and the number of QALYs gained was 1.53 years. The cost per LY gained and cost per QALY gained were calculated. The incremental cost-effectiveness ratio (ICER) showed that genetic testing dominates iFOBT testing. CRC genetic testing is cost-effective and could be considered as routine CRC screening for clinical practice.

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