PurposeThis study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.Design/methodology/approachThis study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.FindingsThe PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPACnew < ΔFCnew, TQCnew < TQCcurrent, (FC/PC)new>(FC/PC)current and (AC/PC)new<(AC/PC)current are proposed as feasible conditional-quantitative improvement criteria.Research limitations/implicationsThis study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.Practical implicationsQCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.Originality/valueThe quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.
Disruptions carried out by digital startups show a big role of technology-based competencies and innovations. In fact, both are the results of organizational learning. This paper explores a conceptual framework that links organizational learning with performance through competency development and innovation in Indonesian digital startups. A combination of literature studies on organizational learning and some previous research compared with a number of factual conditions of digital startups in Indonesia, resulting in intended conceptual framework. The authors managed to place technology as a prominent element in each of the proposed variables forming a conceptual framework that links organizational learning with digital startup performance. This conceptual study does not compare the concepts of organizational learning and individual learning in digital startups. Supporting facts used in this study are multi-sector digital startups. So this conceptual framework could be different if applied to specific sectors. Conceptually, organizational learning has the potential to significantly influence the competency development and innovation in Indonesian digital startups.
Acrylic is easy to machine. In addition to the advantages derived from the use of mill Computer Numerical Control (CNC) machine on acrylic sheet, there are at least two serious problems that need attention especially in cutting a small part with many vertices. These problems are the presence of excessive heat due to friction between the cutting tool with acrylic sheet on high RPM of spindle rotation, and soft acrylic flakes trapped in crevices of the cutting tools’flute.Generally, the cutting process using a mill CNC machine often is a practice of trial and error. At least nine basic technical parameters need to be optimized. The effectiveness of the parameter values are determined by observing and measuring the actual cutting time using mill CNC machine at given parameter settings, surface texture quality, the level of clarity of the cuts, characteristics of chip formation, and edge roughness.The experimental results showed that the adhesion of acrylic sheet and cutting tools is relatively low. However, the heat of cutting tool due to high spindle rotation, low feed rate, and relatively low melting point of acrylic, tend to form very small, soft, and hot flakes. The acrylic chips have great potential entering the crevices of cutting tools’ flutes, and reducing the cutting power significantly. In other condition, the cutting tool could even be broken if feed rate is too high. Some technical values of these parameters are recommended to obtain optimal CNC based cutting operation and surface quality on acrylic sheet.
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