Evaluation of Quality Costs in the Production Organization

Prístavka, Miroslav; Krištof, Koloman

doi:10.21062/ujep/123.2018/a/1213-2489/mt/18/3/466

Cited by 6 publications

(5 citation statements)

References 19 publications

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“…On the basis of the analyzed material and taking into account the need for the development and implementation of FSMS, which is defined by law for food market operators, a cost approach is defined as a priority for assessing the cost of these management systems. It has been studied that this approach is considered a priority and is most widely used when estimating the cost of FSMS, in particular special ones [13,14]. This is due to the need to implement legislative norms regarding this product, the importance of ensuring an increased level of safety and quality of the mentioned products, taking into account the peculiarities of the physiological needs of the target category of consumers.…”

Section: Discussion Of Results Of Investigating the Methodological Ba...mentioning

confidence: 99%

“…Scientists [14] conducted an analysis of the cost system to ensure the functioning of the quality management system (QMS), its impact on product quality through monitoring, analysis, and assessment of production costs. Thanks to the conducted comprehensive assessment, the impact of investments on quality assurance due to the implementation of QMS based on the international standard ISO 9001 in the selected organization was investigated.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

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Cost valuation of special food products safety and quality integrated management systems

Mazaraki,

Prіtulska,

Aslanyan

et al. 2023

EEJET

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In order to guarantee the appropriate level of safety and quality of food products, integrated management systems are now actively used. To prevent the emergence of economic problems, to understand the financial value of all the organization's assets, it is important to assess their value, in particular, management systems. Integrated safety and quality management systems of special food products are defined as the object of the research. Their implementation makes it possible to ensure compliance with legislation, increase consumer satisfaction, and business excellence. The main international act regulating methodological aspects of assessment is the International Valuations Standards (IVS). It defines the terminology, procedure of organization, assessment, approaches, methods, reporting of results. It was established that when evaluating integrated management systems, it is recommended to use a cost approach. This is justified by the need to determine the amount of funds to ensure compliance with legislation, meeting the needs of consumers and stakeholders. It is appropriate to use methods of reproduction and substitution. The cost of the mentioned systems of the organization was determined by the method of reproduction, which as of the beginning of October 2023 amounted to UAH 167.6 thousand and UAH 34.7 thousand, respectively. Recommendations for estimating the cost of integrated management systems have been devised. Their main content is the need to take into account the level of changes in the market rate of the currency, in which the value is estimated, the coefficient of moral aging, based on the service life. Their consideration made it possible to estimate the cost of the investigated systems at UAH 144.6 thousand and UAH 30.0 thousand, respectively. This could contribute to more effective management of the organization's resources, investment in financial management systems

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Section: Discussion Of Results Of Investigating the Methodological Ba...mentioning

confidence: 99%

Section: Literature Review and Problem Statementmentioning

confidence: 99%

Cost valuation of special food products safety and quality integrated management systems

Mazaraki,

Prіtulska,

Aslanyan

et al. 2023

EEJET

View full text Add to dashboard Cite

show abstract

“…It serves as one of the models of strategic cost management (Sadkowski, 2019). Most models of this costing have been developed for manufacturing enterprises (see Chopra & Garg, 2012;Harrington, 1987;Malik et al, 2016;Polak, 2003;Pristavka & Koloman, 2018;Teli et al, 2018). Few models of this calculation have emerged in services, which have been implemented in healthcare providers (Sulowska-Banaś, 2013) and water and sanitation services (Sadkowski, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Perception of the quality costs in historical hospitality services: evidence from Poland

Sadkowski

Sala

2022

EiP

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Motivation: The hospitality industry is one of the most important elements of modern tourism. Among the many types of hotels, historical hotels are worth special attention. Such facilities are among the most sublime types of hotels. Opening and operation of historical hotels is connected with costly procedures of renovation and revitalisation, proper arrangement combining tradition with modern technological achievements, as well as ensuring the expected level of quality according to assigned categorisation. The research is motivated by the uniqueness and specificity of historical hotels on the tourist market, including in particular aspects of ensuring an appropriate level of quality. Aim: The aim of the article is to evaluate the level of knowledge about the quality costs and their calculation in historical hotel services. To properly achieve the objectives of the research, the case study of one of the oldest historical hotels in Poland, the Sycamore Manor Hotel, was used. Results: Quality costs and their calculation are not used in historical hospitality services. The low level of employees’ knowledge of quality costs, which requires further education and appropriate training, may result from the optional use of the management accounting tool, i.e. quality costing. The employees of the Sycamore Manor Hotel are aware of the implemented processes and their importance in the context of the quality of the provided services, but the lack of involvement of the organisation in the quality costs deprives it of the possibility to gain a competitive advantage on the demanding market of hotel services.

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“…Several studies and articles have been published which address Just-in-sequence to resynchronize the material flow through performance and efficiency [31]. The literature sources show the impact of desing and optimisation of manufacturing related processes, like purchasing, procurement and warehousing on the efficiency and availability of manufacturing [32][33].…”

Section: Literature Reviewmentioning

confidence: 99%

Understanding the purchasing portfolio model: A just-in-sequence approach increasing manufacturing efficiency

Juhász¹,

Bányai²

2021

J Appl Eng Science

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Just-in-sequence supply solutions are highly searched problems of the scheduling the manufacturing and logistics resources. The cost reduction, efficiency and capacity utilization are based on the controlled and designed parameters of the participants' supply processes and services. To increase logistic operations and other services in supply chain’s inventory activities, the optimization of the supply process is unavoidable. The aim of this article to measure the efficiency of the supply chain’s inventory activities in manufacturing technology processes. Based on the results of the application of our ABC-XYZ model approach to defines the importance of product values in the inventory management systems. The case study and computational results validate the matrix model and evaluates its efforts to renewing manufacturing and delivery processes's efficiency in inventory strartegies based on just-in-sequence strategy.

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Evaluation of Quality Costs in the Production Organization

Cited by 6 publications

References 19 publications

Cost valuation of special food products safety and quality integrated management systems

Cost valuation of special food products safety and quality integrated management systems

Perception of the quality costs in historical hospitality services: evidence from Poland

Understanding the purchasing portfolio model: A just-in-sequence approach increasing manufacturing efficiency

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