Assessment of the Extent of Implementation of Quality Management System (QMS) and Cost of Quality (COQ) Concepts – A Case from a Developing Country

Abstract

Abstract:In developed countries, the application of the quality management system (QMS) is widely proven. However, in developing countries, like Pakistan, industries are not mature enough to understand and implement the system. The aim of this study is to examine the perception of quality, implementation of QMS and cost of quality (COQ) program in value-added garment sector, which is one of the major subsectors of textile industry in Pakistan. The methodology of the study is a questionnaire survey. The findings suggest that the majority of the respondent firms have well implemented quality management (QM) practices. Trend of results also depicts that most of the organizations wish to acquire ISO certification, which shows that the industrial processes are customer-centered thus striving to fulfil customer requirements. It can also be concluded that most of the organizations lack the COQ concept, its understanding and appropriate implementation.

Efectividad del sistema de gestión del costo como un óptimo empresarial

“…Estas prácticas representan una dimensión significativa de la estrategia de fabricación de una empresa y, por lo tanto, se examinan en esta investigación, ya que pueden influir en la gestión coordinada de los flujos de información en relación con la cadena de valor de una empresa o "sistema de gestión de costos". El énfasis en los sistemas de gestión de costos y sus estrategias ha ganado terreno en diversos campos investigativos, así lo corroboran las contribuciones científicas de los autores Ramzan et al (2017), Zimon (2015) y Xiao (2014). El objetivo de la presente investigación es evidenciar la efectividad del sistema de gestión del costo como un óptimo empresarial.…”