How Slovak small and medium manufacturing enterprises maintain quality costs: an empirical study and proposal for a suitable model

Šatanová, Anna; Závadský, Ján; Sedliačiková, Mariana; Potkány, Marek; Závadská, Zuzana; Holíková, Miroslava

doi:10.1080/14783363.2014.916477

Cited by 30 publications

(24 citation statements)

References 28 publications

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“…The works by foreign scientists, such as W. E. Deming (1993), M. Juran (1967) [9], A. Feigenbaum (1991) [10], Ph. Crosby (1967) [11], Steedman, Scott (2015) [3], S. Medic, B. Karlovic, Z. Cindric (2016) [4], A. Satanova, J. Zavadsky (2015) [21] are dedicated to the issues of quality management.…”

Section: Brief Literature Reviewmentioning

confidence: 99%

Product quality as a condition for maximisation of profit: accounting and control aspects

Marchuk¹,

Фабіянська²

2017

EA-XXI

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The article considers approaches to the interpretation of the essence of the concept of quality according to both scientific and international quality standards ISO 9000. The authors have presented an analytical assessment of the commodity structure of import and export of agricultural and food products in Ukraine and its impact on the improvement of product quality. It has been emphasised on the need to attract investments and to strengthen the capacity of the State related to the manufacture products with the involvement of the newest technologies in compliance with all the required standards of product quality. The author of the article has considered the system and components of quality management as a tool for meeting stakeholders' needs and implementing management to reduce risks and timely respond to them in terms of a crisis. The factors influencing the improvement of product quality, as well as financial results of the company, have been determined. A survey of 61 agricultural enterprises of Vinnytsia region of Ukraine was conducted by the authors in 2016 to identify the level of awareness and control of product quality management system and efficiency of accounting and control functions at agricultural enterprises. The survey questionair consists of nine questions, namely: Do the farm management carry out product quality management? Is the agricultural enterprise an ISO certificate holder and does it meet its requirements? Does the agricultural enterprise make financial investments in the improvement of product quality? Does the company monitor the agricultural product quality of rival companies? Which staff member is responsible for quality conformance control of the agricultural production? Who is responsible for the product quality in the company? How does the company assess the quality of agricultural products? What share (%) of the agricultural products sales is spent on the improvement of product quality? Is it expected that quality improvement should affect the financial performance of agricultural enterprises? Following the answers, a positive trend can be seen, since more than a half of the enterprises manage and invest in the improvement of product quality. The findings allow concluding that the product quality management at agricultural enterprises is of a relative character, as it is done by introducing more productive crop varieties and animal breeds, as well as advanced production technologies, etc. into production. It has a character rather of one-time actions than a strategy. The efficacy of control functions as multidimensional phenomena of management functions and functions of accounting has been investigated. The article deals with the approaches to accounting and control to ensure product quality and its impact on profitability.The authors of the article have substantiated a need for the Product Control Counsil for business entities in order to improve product quality, which affects the maximisation of profits. Keywords: Product Quality; Profits; Management of Product Qualit...

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Section: Brief Literature Reviewmentioning

confidence: 99%

Product quality as a condition for maximisation of profit: accounting and control aspects

Marchuk¹,

Фабіянська²

2017

EA-XXI

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“…However, most of companies are unaware of the quantum of their quality cost and therefore underestimate it. Quality managers use indicators for monitoring process performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs (Satanova, Zavadsky, Sedliacikova, Potkany, Zavadska & Holikova, 2014).…”

Section: Introductionmentioning

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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“…In Slovakia, as stated by Eschenbach (2004), and Bikar and Kmetko (2015), enterprises of all sizes and specializations are becoming more and more aware of controlling and begin to apply it in their operations. According to studies by Uradnicek and Zimkova (2009), Sedliacikova et al (2015), Satanova et al (2015), Hajduchova et al (2016), McAdam et al (2016), and Sedliacikova et al (2016), in some enterprises, controlling is partially implemented without the management realizing it. In micro and small enterprises, where a simple corporate transformation process is applied, with participation of only few employees and simple technology, the role of a controller is often assumed by the owner or the managing director.…”

Section: Introductionmentioning

confidence: 99%

How the Internal Stakeholders Perceive the Implementation of Controlling

Sedliačiková¹,

Moresová²,

Bikar³

et al. 2017

EMS

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Controlling is considered to be one of the key tools that help to make the management of an enterprise more efficient, and thus adjust to continual changes of the economic environment of the present times. By implementing controlling into an enterprise, it becomes its inevitable part which helps coordinate all systems in the enterprise. It is all internal stakeholders who encounter controlling, i.e. the owners, managers, and the employees. However, for controlling to be efficient in an enterprise, it is essential to implement it appropriately, promote and enforce it, and gradually build it up, in order to achieve its most appropriate form. Psychological aspects help to understand how implementation of controlling is perceived by the employees, managers, and the owners. The main objective of this paper is to determine the effect of controlling from the psychological point of view, and from the view of the internal stakeholders. Using the data obtained in a survey, the paper also aims at proposing a model of implementing, enforcing, and using controlling in an enterprise. Within the empirical research, the authors have used a questionnaire as a method of surveying the given problem in the practice of Slovak enterprises. The results of the research enabled identification of the main barriers of implementing, enforcing, and using this tool in enterprises, as perceived by the employees, managers, and the owners. Based on the results, a standardized model of implementing, enforcing, and using controlling in Slovak enterprises has been proposed. This model will help to ensure the acceptance of controlling by all stakeholders, eliminate barriers to its implementation and enforcement in an enterprise, help understand its benefits by internal stakeholders, and enable an effective use and functioning of this tool.

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How Slovak small and medium manufacturing enterprises maintain quality costs: an empirical study and proposal for a suitable model

Cited by 30 publications

References 28 publications

Product quality as a condition for maximisation of profit: accounting and control aspects

Product quality as a condition for maximisation of profit: accounting and control aspects

Quality cost management in Moroccan industrial companies: Empirical study

How the Internal Stakeholders Perceive the Implementation of Controlling

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