Quality costs in a fruit processing company: a case study of a Serbian company

Đjekić, Ilija; Zarić, Vlade; Tomić, Jovana

doi:10.3920/qas2012.0200

Cited by 11 publications

(11 citation statements)

References 38 publications

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“…In the "Awakening" stage comes the realization that quality management may be useful, which leads to more regular inspection and testing and earlier identification of problems, especially in the food manufacturing industry (Djekic et al, 2014;Lupin et al, 2010;Omurgonulsen, 2009). Our findings show, accordingly, that companies have significant appraisal and internal failure costs, which emphasizes their attention to better quality and all types of control.…”

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confidence: 69%

Quality costing and quality management maturity in Greece

Moschidis

Chatzipetrou

Tsiotras

2018

IJPPM

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Purpose The purpose of this paper is to explore how the sophistication of a quality costing system depends on the quality management maturity (QMM) level in Food and Beverage (F&B) enterprises. Since no previous research has taken place in this area, the paper aims at analyzing the relationships between quality costing and the specific variables that define the various maturity stages. Design/methodology/approach A structured questionnaire was used to survey 457 F&B companies. This produced 104 usable responses (23 percent response rate). Multidimensional correspondence analysis (MCA) with hierarchical cluster analysis (HCA) were used to detect and represent underlying structures in the categorical data set and to detect possible clusters between variables. Findings The more mature a company’s QMM, the more emphasis they placed on appraisal quality costs and effective use of quality costs information. Prevention costs have no statistically significant connection with the level of maturity. A generalized “expensive” use of quality costing, with no focus on problematic areas and possible solutions, does not always lead to the resolution of problems. Research limitations/implications A complicated – and some think unfair – tax system, combined with limited cash liquidity constitutes an unstable environment for Greek companies, in which they have to survive and develop. This environment does not support quality costing, thus resulting in limited interest by company management in participating in the authors’ research. Furthermore, the Greek Uniform Chart of Accounts and the Greek Accounting Standards do not include specific quality-related accounts, making it difficult for companies to measure quality costs and for researchers to investigate the quality costing field. Originality/value It is the first time that QMM levels of Greek F&B companies have been reported. The research explores the characteristics that a quality costing system of Greek F&B organizations develop at the various maturity levels. The analysis uses an exploratory method – MCA – which can highlight intense correspondences of characteristics and clusters, which cannot be predicted in advance.

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confidence: 69%

Quality costing and quality management maturity in Greece

Moschidis

Chatzipetrou

Tsiotras

2018

IJPPM

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“…Although this study provides new insights on the underlying relationship between COQ practices adoption and organizational performance in developing countries context, it has some limitations that can pave the way for further future COQ research. The nature of food manufacturing companies is unique (Djekic et al, 2014)…”

Section: Limitations and Future Research Directionsmentioning

confidence: 99%

The influence of cost of quality on the performance of food manufacturing companies: an empirical study

Ghunaim

Jaaron

2021

TQM

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PurposeDue to the ever-increasing competitive and complex business environments, food manufacturing companies have to maintain high-quality products while simultaneously minimizing customers' costs. Cost of quality (COQ) plays a crucial role in enhancing companies' efficiency and reducing expenditures that can contribute to companies' competitive performance. This paper investigates the underlying relationship between the level of COQ practices adoption (prevention, appraisal, internal and external failure costs) and organizational performance in Palestinian food manufacturing companies (PFMCs).Design/methodology/approachA quantitative research methodology using a structured questionnaire collected data from 119 PFMCs. Partial least squares structural equation modeling was used to analyze collected data.FindingsResults indicated that COQ adoption has a significant positive effect on the organizational performance of PFMCs. Besides, prevention, external and internal failure costs were all associated with a positive impact on organizational performance of PFMCs, whereas appraisal cost did not affect organizational performance.Originality/valueThis study is considered one of the first studies to investigate COQ practices' effect on organizational performance in food manufacturing companies in a developing country context. Thus, it adds significant value to the literature responding to calls to tackle competitiveness issues in current complex business environments.

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“…Indeed, many authors (Jaju, Mohanty, & Lakhe, 2009;Djekic, Zaric & Tomic, 2014;Martinez & Selles, 2015) point out that quality costs are related to the quality management system and other researchers (Chiarini, 2015;Glogovac & Filipovic, 2017) have even analysed the connection between the effectiveness of CoQ management and ISO 9001:2015 requirements.…”

Section: Factor Analysismentioning

confidence: 99%

Quality cost management in Moroccan industrial companies: Empirical study

Ayach

Anouar

Bouzziri

2019

JIEM

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Purpose: The purpose of this study is to give an insight into the practices of Moroccan industrial companies in the area of managing quality costs. Furthermore, it analyses how the quality costing system (QCS) implementation and sophistication differentiate according to a number of variables (size, business market orientation, QMS Maturity...).Design/methodology/approach: In order to achieve this objective, a questionnaire survey has been conducted among a heterogeneous sample of 1000 industrial companies that are operating in the national territory yielding a response rate of 23.4%. This study uses exploratory and chi-square test in the process of answering the above-mentioned questions.Findings: The survey highlighted the limited use of quality costing practices among Moroccan industrial companies. Results indicated that 42.6% of surveyed companies are engaged in QCS while 63.4% of them do not. The primary barrier is the complexity of QCS implementation. Besides, findings pointed out that origin, business activity, business market orientation and QMS maturity level are prominent to QCS implementation (p<0.05).Originality/value: This is one of the first studies to provide an insight into practices of Moroccan industrial companies in the area of managing quality costs. Indeed, several studies were led in different countries but no empirical study has been conducted in Morocco. This will give a clear picture of the situation at the national level.Research limitations/implications: The major limitation of the study is the limited number of respondents. Future researches should be conducted to cover a bigger sample size from manufacturing and services sector as well.Practical implications: The findings provide an insight into the barriers to QCS implementation which can be used as basis to identify ways to overcome these difficulties, to develop guideline and reveal best practices in the implementation of COQ reporting system.

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Quality costs in a fruit processing company: a case study of a Serbian company

Cited by 11 publications

References 38 publications

Quality costing and quality management maturity in Greece

Quality costing and quality management maturity in Greece

The influence of cost of quality on the performance of food manufacturing companies: an empirical study

Quality cost management in Moroccan industrial companies: Empirical study

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