Estimation of Cost of Quality in an Indian Textile Industry for Reducing Cost of Non-conformance

Mukhopadhyay, Arup Ranjan

doi:10.1080/1478336032000149054

Cited by 24 publications

(14 citation statements)

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“…Miara oceny stopnia realizacji zasad odpowiedzialności za jakość produktu w strategii przedsiębiorstwa (Zymonik, 2003) A.R. Mukhopadhyaya 2004 Koszty związane z zapobieganiem, stwierdzaniem i korygowaniem wadliwej pracy (Mukhopadhyaya, 2004) J. Gryc 2004 Nakłady, które są ponoszone na uzyskanie oczekiwanego poziomu jakości oraz jako koszty wynikające z braku oczekiwanego poziomu jakości, czyli usterek i wszystkich ich konsekwencji (Gryc, 2004) S.M.H.…”

Section: Tab 1 Przegląd Definicji Pojęcia Kosztów Jakości Autorunclassified

Koszty jakości przedsiębiorstw w ujęciu definicyjnym

Sadkowski

2019

Prace KGP PTG

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Głównym celem artykułu jest przedstawienie najważniejszych definicji kosztów jakości. W pierwszej części autor prezentuje historyczną perspektywę, która przyczyniła się do wzrostu zainteresowania kosztami jakości. Drugi punkt zawiera zestawienie najważniejszych definicji pojęcia kosztów jakości. W trzeciej części autor koncentruje się na różnicach i wspólnych elementach przedstawionych definicji. Obiektem badań są koszty jakości ponoszone przez przedsiębiorstwa we wszystkich fazach procesu produkcyjnego oraz procesu świadczenia usługi. W pracy przeprowadzono krytyczną analizę piśmiennictwa naukowego z zakresu zarządzania jakością, rachunkowości i marketingu oraz zastosowano metody indukcji i dedukcji. Już w latach czterdziestych XX wieku koszty związane z jakością zaczęły odgrywać ważną rolę w przedsiębiorstwach. Wielka rewolucja jakościowa w Japonii, zapoczątkowana przez J.M. Jurana i A.V. Feigenbauma, była bardzo ważnym bodźcem dla rozwoju jakości. Wraz z upływem czasu coraz szersze grono naukowców decydowało się na prowadzenie badań naukowych w obszarze kosztów jakości i rachunku kosztów jakości. Również liczne doświadczenia z praktyki gospodarczej przyczyniły się do pojawienia się nowych określeń pojęcia kosztów jakości. Efektem przeglądu definicji będzie uporządkowanie wiedzy na temat kosztów jakości jako przedmiotu badań nauk o zarządzaniu.

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Section: Tab 1 Przegląd Definicji Pojęcia Kosztów Jakości Autorunclassified

Koszty jakości przedsiębiorstw w ujęciu definicyjnym

Sadkowski

2019

Prace KGP PTG

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“…Quality Costs can easily represent percentages higher than 20% of net sales (Crosby, 1979;Harrington, 1987;Juran & Godfrey, 1998). To demonstrate the quantitative importance of the subject, we can mention several interesting studies: Abed and Dale (1987), Carr and Ponemon (1992), Simga-Mugan and Erel (2000), Mukhopadhyay (2004), Kazaz, Birgonul, and Ulubeyli (2005), etc.…”

Section: Introductionmentioning

confidence: 98%

“…. It helps make management aware of the financial impact of bad quality, emphasising the direct relation that exists between Quality Costs and results (Enrick, Lester, & Monttley, 1992;Mukhopadhyay, 2004).…”

Section: Introductionmentioning

confidence: 99%

Quality cost analysis: a case study of a Spanish organisation

Sansalvador

Brotons

2013

Total Quality Management & Business Excellence

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Quality cost studies present a considerable lack of information on account of the existence of hidden quality costs. As a result, it is necessary to develop instruments that improve the estimations made and favour final data analysis. First, this paper develops an interesting and original tool based on fuzzy logic that will allow any business to improve its estimations of quality costs. This is possible by observing the organisation's position on Crosby's Quality Management Maturity Grid. Finally, data analysis will then take place using both linear and possibilistic regression. The suitability of the latter of these two is demonstrated for quality cost analysis as well as for making predictions. We have made use of a case study as research methodology.

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“…Now quality costs in worldwide practice are usually distinguished into three main categories of quality costs: prevention, appraisal and failure (by distinguishing inner and external) costs (Sharma & Kumar, 2007;Sower et al, 2007;Schiffauerova & Thomson, 2006a;Tannock & Saelem, 2005;Angell & Chandra, 2001). Orientation of modern organizations towards satisfaction of customers' needs and expectations requires for decrease of failure costs and improvement of quality (Mukhopadhyay, 2004). Calculation of external failure quality costs allows organizations to find out what loss they are suffering because the mistakes committed influenced the customer.…”

Section: Introductionmentioning

confidence: 99%

Hidden Costs in the Evaluation of Quality Failure Costs

Snieška

Daunorienė

Žekevičienė

2013

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In modern global market organizations striving for survive and successful compete have not only to satisfy needs of customers but to perform it with the least costs. Specialists of quality management determined that quality costs make a big part of total factor costs, taking about 30 % (Srivastava, 2008). Reducing of quality costs allows reducing of total organizational costs that would result in reducing of price of goods manufactured or services supplied, increase of customers' satisfaction or improved oeganization performance (JuranOrganizations that have prepared the programs of quality costs accounting adapted to their specific activity and paying more attention to implementation of quality programs, can identify, set in underlying order, evaluate and select quality investments more easy (Bottorff, 1997). Also quality costs programs allow calculation of return of investment to quality, help to find out how development is going (Gray, 1995), determine where highest costs appear and allow to find out what is the loss due to poor quality (Bottorff, 1997). Unfortunately, many organizations don't know their quality costs (Yang, 2008). Between the reasons determining the absence of quality costs accounting in the organization, following are indicated: use of many types of different accounting systems (Harry & Schroeder, 2000), traditional costs accounting systems are not adapted to identify quality costs data (Chiadamrong, 2003), lack of adequate methods to determine the results of poor quality (Chen & Yang, 2002). Studies performed by Viger & Anandarajan (1999) show that organizations that are calculating and analyzing quality costs, are making efficient decisions more often than those not calculating quality costs. Having calculated the loss due to poor quality and determined where its appearance is the largest, organizations can make decisions allowing optimization of quality costs. While optimizing quality costs, benefit increases (Fine & Charles, 1986;Freiesleben, 2005). Also, optimization of quality costs is a condition necessary to survive and anchor in the market. Quality costs programs were implemented and used worldwide (Carr, 1992; Schiffauerova & Thomson, 2006a). However, both the scientific literature and enterprises' practice still are having questions how to calculate all constituents of categories of quality costs in details in striving for maximal benefit from the system of accounting of quality costs. In the article there is discussion about the problems of quality costs accounting in striving for detailed calculation of all quality costs, a problem of lack of hidden failure quality costs accounting methodology analyzed, a review of literature on quality costs accounting models presented, the studies performed by other authors discussed, suggestions how to calculate hidden failure quality costs presented. An empirical study was performed in Lithuanian organization where methodology of accounting of constituents of hidden failure quality costs was tested.Keywords: external failure quality costs, e...

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Estimation of Cost of Quality in an Indian Textile Industry for Reducing Cost of Non-conformance

Cited by 24 publications

References 0 publications

Koszty jakości przedsiębiorstw w ujęciu definicyjnym

Koszty jakości przedsiębiorstw w ujęciu definicyjnym

Quality cost analysis: a case study of a Spanish organisation

Hidden Costs in the Evaluation of Quality Failure Costs

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