scholarly journals ANALYSIS AND TRENDS OF THE CHANGES IN THE GRAPHIC INTERPRETATION OF THE QUALITY COSTS MODELS

2021 ◽  
Vol 24 (2) ◽  
pp. 27-30
Author(s):  
Mite Tomov ◽  
◽  
Cvetanka Velkoska ◽  
◽  
◽  
...  
Keyword(s):  
Theoretical Models ◽  
Quality Level ◽  
Cost Curve ◽  
Total Quality ◽  
Quality Cost ◽  
Quality Costs ◽  
The Relationship ◽  
Graphic Interpretation ◽  
Trend Of Development

This paper presents four approaches to the graphic interpretation of the quality costs structure definition models: classical, modern, modified, and visionary approach. These give rise to theoretical graphic quality costs models and illustrate the relationship between the quality costs categories, as well as the relationship between the quality costs categories and the total quality costs and the quality level. The paper comparatively analyzes the underlying assumptions, existing knowledge, and principles characteristic of each approach. This contributes to the shaping of the quality costs categories curves and the overall quality cost curve in the theoretical models. The conducted analysis in the paper will enable forecasting the trend of development of theoretical graphic models and identification of potential stakeholders that contribute to changes in the structure and the behavior of the quality costs categories, and thus the behavior of the overall quality costs.

Total Quality Cost Reduction in Head Stack Assembling

2011 ◽  
Vol 110-116 ◽  
pp. 4028-4035
Author(s):  
Wari Dansakuncharoenkit ◽  
Damrong Thawesaengskulthai
Keyword(s):  
Cost Reduction ◽  
Disk Drive ◽  
Fish Bone ◽  
Quality Level ◽  
Total Quality ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Detection Ability ◽  
Quality Costs ◽  
The Cost

The PAF model, which is one of techniques about the cost of quality (CoQ), has been introduced to the head stack assembly process in the hard disk drive industry. Purpose to measure the total CoQ in the current process and use it as a tool to identify problems related to quality costs in order to find improvement plans. The total CoQ has been calculated in the percentage of the cost of quality per the cost of finished goods. Cost elements that impacted to the total CoQ have been prioritized and analyzed by using the Fish Bone diagram and the FMEA tool to find the potential causes of problems. The improvement plans have been implemented in order to reduce the chance of occurrences and improve detection ability. The result on two head stack models showed that the total CoQ could be reduced from 1.45% to 1.36% or 6.21% of improvement on the model A and reduced from 1.11% to 1.08% or 2.70% of improvement on the model B. The optimum points between the total CoQ and the quality level are 1.32% and 99.32% on the model A and 1.07% and 98.95% on the model B.

ANALISIS BIAYA KUALITAS DAN PRODUKTIVITAS PADA MAHASISIWA UNIVERSITAS ISLAM 45

2018 ◽  
Vol 9 (2) ◽  
pp. 234-257
Author(s):  
Anisa Putri
Keyword(s):  
Secondary Data ◽  
Total Quality ◽  
Quality Cost ◽  
Productivity Costs ◽  
School Year ◽  
Quality Costs ◽  
Qualitative Descriptive ◽  
The Cost ◽  
New Student ◽  
Academic Year

The aim to be achieved in this study is to analyze the quality and productivity costs of case studies at the Islamic University of 45 Bekasi. The research method used in this study is a qualitative descriptive method. The location of the study was conducted at the Islamic University of 45 Bekasi. The data used is secondary data from the financial statements of Islamic University of 45 Bekasi in the academic year 2013/2014. Methods of data collection using interviews and observation. The highest quality cost discussion results are prevention costs at the cost of seminars and training for lecturers as much as Rp. 450,561,400, -. The lowest quality cost is the assessment fee at the cost of lecturer accreditation of Rp. 1,925,000, -. The percentage of quality costs is 2.1% smaller than the fairness of the total quality costs of 2.5%. The realization of the output of new student admissions was obtained in the 2013/2014 school year as many as 1,339 people. Total students 6,364 people. The study period is more than 4 years and has not graduated as many as 992 people. Failure costs as much as 16% of total students. Realization of financial output was achieved in the amount of Rp. 39,384,232,556, - ​​Input Rp. 35,606,307,800, - used to obtain output. Company productivity is efficient because output is greater than input. Company productivity is effective because the company achieves financial goals by obtaining a surplus of Rp. 3,777,924,756, - The conclusion that can be drawn is that quality costs are able to obtain output in the form of income exceeding its input value so that productivity is efficient and effective and surplus.

A decision-making model for the rework of defective products

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
João Cláudio Soares ◽  
Anabela Pereira Tereso ◽  
Sérgio Dinis Sousa
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Decision Model ◽  
Cost Models ◽  
Total Quality ◽  
Decision Support Model ◽  
Quality Cost ◽  
Defective Items ◽  
Content Type ◽  
Quality Costs

PurposeThis paper proposes a decision support model that can be used to help decide the destination of defective products, for mass production industries. The objective of this model is to reduce the cost of the defect, and consequently reduce the total quality costs.Design/methodology/approachThe decision model was developed based on the theory of quality costs and decision-making models, considering the practical aspects of reality through data collection, observation and experience in Industrial Pole of Manaus (Brazil) industries. A decision model adjusted to reality assists in the construction of the decision process, indicating the facts, data collection and the planning of the actions to choose the best alternative.FindingsThe specific contributions of this research are: (1) define a sequential structure of actions, effects and costs associated with defective items; (2) allow a comprehensive approach to failure costs, including various elements of lost opportunity costs; (3) minimize failure costs, and consequently reduce total quality costs, without necessarily investing in prevention and assessment; (4) describe the use and application of the built theory; (5) identify the quality cost elements most representative in existence of defective items; and (6) identify improvement points in the management of possible future defective items.Originality/valueMuch of the work of implementation of quality cost models do not emphasize the analysis of the destination of defective items. Also, there are no studies that use decision models with identification, accounting and evaluation of effects and criteria of quality, productivity and cost to define the destination of manufacture defective items.

Compliance and Non-Compliance Costs in Selected Manufacturing Enterprises

2012 ◽  
Vol 7 (1) ◽  
pp. 121-132
Author(s):  
Mirosław Kowalewski ◽  
Małgorzata Murawska
Keyword(s):  
Quality Management System ◽  
Limited Liability ◽  
Poor Quality ◽  
Total Quality ◽  
Quality Cost ◽  
Compliance Costs ◽  
Manufacturing Enterprises ◽  
Quality Costs ◽  
Manufacturing Activity ◽  
The Subject

Quality cost analysis is considered a very important instrument used in quality economics. Interpretation of changes in the quality cost level, cost optimisation effectiveness and indicating the directions for quality improvement plan verification represent the subject of this analysis. Evaluation of the compliance and non-compliance costs in the development of quality costs in a selected enterprise during the years 2004-2009 was the main goal of this study. A limited liability company conducting manufacturing activity in the province of Warmia and Mazury was selected which mainly produces accessories to automotive vehicles and machines. As the result of the conducted studies, the following ultimate conclusions were formulated: - quality costs in the enterprise surveyed showed an increasing trend during the years 2004-2007 and as of 2008 a decreasing trend was observed (in 2009 they decreased by 17% as compared to 2008), - the ratio of losses from the total defective production during the years 2004-2006 showed a decreasing trend; the significant change in the value of defective products manufactured proves the efficiency of the quality management system applied in the company, - with the increase in the costs of activities related to preventing poor quality, the costs of defective products and the total quality costs decrease.

INTERACTION BETWEEN ACCOUNTING AND QUALITY MANAGEMENT

2003 ◽  
Vol 9 (2) ◽  
pp. 13-28
Author(s):  
Milena Peršić ◽  
Miroslav Drljača
Keyword(s):  
Information System ◽  
Quality Management ◽  
Financial Reporting ◽  
Relevant Information ◽  
Management Decision ◽  
Quality Level ◽  
Total Quality ◽  
Accounting Information System ◽  
Iso Standards ◽  
Quality Costs

Quality costs represent financial result of management decision in system of total quality management. The assignment to recognize these costs in management information system and evaluate them belongs to the accounting. Financial reporting presented to management, is oriented to the quality improvement, or on the present consequences of decisions on keeping the same quality level. For creating methodological basis of including these costs, the accounting department should ensure relevant information from the surrounding (outer aspects), especially from the process and activities in the business system (inner aspects). Recognizing the interests and needs of quality management as well as ISO standards, the catalogue on quality costs is being created in accordance with information requests. Therefore, the certification on ISO standards requires reorganization of accounting information system, which has to ensure relevant information for managing costs, which is the subject to this research.

PENGARUH INPUT PROSES RELATIONSHIP MARKETING TERHADAP OUTPUT PROSES RELATIONSHIP MARKETING

2019 ◽  
Vol 27 (2) ◽  
pp. 190-206
Author(s):  
Surawan Setya Budi S
Keyword(s):  
Relationship Marketing ◽  
Research Use ◽  
Measuring Instrument ◽  
Total Quality ◽  
Input Process ◽  
Customer Expectations ◽  
Simultaneous Test ◽  
Marketing Process ◽  
Process Understanding ◽  
The Relationship

This research use relationship marketing teory which applied 4 factor of input process understanding customer expectations, building service partnerships, empowiring employers, and total quality management, and output relationship marketing process: customer satisfaction and customer layalty. The objective of this research is to find out wich factors of input process that has more impact on the output process in relationship marketing. There are 60 trusted correspondencea from Grand Inna Malioboro Hotel customer whom at least have been stayed at the hotel three times. The method of collecting data in these research use questioners and Likert scale measuring instrument 5 points that will be tested by the instrument and analyzed by using regressision analysi the simultaneous test of variabel for the relationship marketing input s. The result of the instrument shows the items used are valid and reliable. It displays the outpout process passed the assumtions test, while the signifikacant relationship marketingto the output of relationtionship marketing, For the passive test of vareable input process relationship marketing with the ouput process relationship marketing shows all significant variables unless vareabel understands customer expectations does not have a significant effect on the process of output relationship marketing

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.

Human Resource Management, TQM, and Firm Performance in Small and Medium-Size Enterprises

2000 ◽  
Vol 25 (1) ◽  
pp. 43-58 ◽  
Author(s):  
Gaylen N. Chandler ◽  
Glenn M. Mcevoy
Keyword(s):  
Resource Management ◽  
Firm Performance ◽  
Human Resource Management ◽  
Human Resource ◽  
Business Strategy ◽  
Best Practice ◽  
Medium Size ◽  
Current Debate ◽  
Total Quality ◽  
The Relationship

This study analyzes the moderating effect of two key human resource practices on the relationship between organizational strategy and firm performance. In a sample of 66 small to medium-sized manufacturing firms we found that a total quality management strategy was most effective when supported by significant training and group-based incentive compensation. This result is discussed in light of the current debate in the field about “best practice” versus “fit” models of human resource management and business strategy.

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