Identifying Contractors’ Planned Quality Costs in Indonesian Construction Projects

Marzuki, Puti F.; Wisridani, M.

doi:10.5614/j.eng.technol.sci.2014.46.4.2

Cited by 4 publications

(4 citation statements)

References 5 publications

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“…Psomas et al (2018), Teli et al (2017), Garza-Reyes et al (2015), Marzuki and Wisridani (2014), Lari and Asllani (2013), Rasamanie and Kanapathy (2011), Dror (2010), Arvaiova et al (2009), Weinstein et al (2009) Tye et al (2007), Sower (2007), Dale and Wan (2002), Roden and Dale (2001) and Superville and Gupta (2001) have pointed out the benefits of using CoQ systems as well as the problems and difficulties associated with the implementation of a quality cost system.…”

Section: Literature Researchmentioning

confidence: 99%

“…It should be remembered, however, that in Deming's 14 principles, a Quality cost management in SMEs reference to quality costs can be found. Juran analyzed quality costs for the first time in 1951 in his book Quality Control Handbook (Farooq et al, 2017;Kerfai et al, 2016;Malik et al, 2016;Marzuki and Wisridani, 2014). Since then, many researchers and practitioners have developed various methods of measuring CoQ.…”

Section: The Concept Of Quality Costingmentioning

confidence: 99%

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Quality cost management in the SMEs of Poland

Biadacz

2020

TQM

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PurposeThe purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.Design/methodology/approachThe primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.FindingsThe pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.Research limitations/implicationsThe research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.Practical implicationsThe results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.Originality/valueThe questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

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Section: Literature Researchmentioning

confidence: 99%

Section: The Concept Of Quality Costingmentioning

confidence: 99%

Quality cost management in the SMEs of Poland

Biadacz

2020

TQM

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“…Specifically, business organizations should focus on quality cost management, which constitutes not only a cost reduction tool but is also considered as one of the most important sources of profit (Su et al, 2009). The evaluation of "cost of quality (CoQ)" as a quality management technique has been around for more than 60 years, since the work of Juran (1951), who developed the concept of quality cost in his book "Quality Control Handbook" (Marzuki and Wisridani, 2014;Farooq et al, 2017). Following this work, Feigenbaum (1956) categorized quality costs into three categories: prevention, appraisal and failure costs.…”

Section: Introductionmentioning

confidence: 99%

Future research avenues of cost of quality: a systematic literature review

Dimitrantzou

Psomas

Vouzas

2020

TQM

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PurposeThe purpose of this paper is to identify the future research suggestions which have been made by several authors with regard to cost of quality (CoQ) and to group them into respective themes.Design/methodology/approachThis study was based on a systematic literature review (SLR) of 97 peer-reviewed journal articles in the field of CoQ published in well-known academic databases, such as Emerald, Elsevier, SpringerLink, Taylor & Francis, Wiley and Scopus. The time horizon for reviewing the literature was 9 years, particularly in the period between 2010 and 2018. The “Affinity diagram” was applied to group the future research suggestions into logical themes and the “Pareto diagram” to further categorize and prioritize these themes.FindingsA plethora of future research suggestions identified in the literature are analytically presented. Moreover, the analysis showed that the future research suggestions in the field of CoQ can be grouped under eleven meaningful themes, which are further categorized into two broad categories, meaning the vital and the useful.Research limitations/implicationsThis SLR was based on only fully accessed English articles published in international, peer-reviewed journals of the selected publishers. The restricted number of keywords used and the subjectivity in applying the “affinity diagram” are also limitations of this study.Practical implicationsThis paper provides insights into the future research perspectives in the field of CoQ. Thus, this analysis can serve as a resource for both researchers and practitioners to further develop this area according to the future research suggestions and the respective themes revealed.Originality/valueTo the best of the authors' knowledge, this is the first SLR presenting and analyzing the future research suggestions of CoQ.

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“…It is also assisting in the definition of specific quality standards and, as a result, enhances quality (Chopra and Garg 2011). (Lari and Asllani 2013), (Garza-Reyes et al, 2014), (Teli et al, 2017), (Marzuki and Wisridani, 2014), (Dror, 2010) and (Psomas et al, 2018) have all discussed the advantages of utilizing COPQ systems, as well as the issues and challenges that come with implementing a quality cost system. A quality management support system, according to (Lari and Asllani, 2013), would help the organization to better acquire and assess data on quality costs.…”

Section: Concepts Of Cost Of Poor Qualitymentioning

confidence: 99%

The Impacts that the Cost of Quality has On South African's Defence Industry

Mushavhanamadi,

Mofamade

2023

Proceedings of the International Conference on Industrial Engineering and Operations Management

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The purpose of this paper is to evaluate how the cost of quality affects the defense sector in South Africa. The high cost of poor quality is one of the reasons why South Africa's military industry's profits and exports are decreasing. Costs of poor quality (COPQ) affects production efficiency and profitability to customer satisfaction and public reputation. To assess the impact of the cost of poor quality on a company's productivity, profitability, and customer satisfaction, the interview questions were created and distributed to four different military firms to collect data that would allow the researcher to assess the COPQ's influence on each company's productivity. The interview also assisted the researcher in documenting the primary or common causes and effects of poor quality in the defense sector, allowing the author to effectively suggest a strategy to reduce the sources of poor-quality costs in military businesses. To identify and categorize internal and external failure costs from various defense organizations as well as to establish a method for evaluating the cost of poor quality to estimate the impact on an organization, the data entry forms in table 1 to table 4 below were created to record all the poor-quality costs incurred in 2020 that were recorded in each company's database. This helps the researcher calculate the cost of poor quality in 2020 for each company and determine the impact on the company's profitability. The outcomes of the research indicate that the cost of poor quality influences the defense industry's profitability, productivity, and customer satisfaction. According to the research, a company's productivity, profitability, and customer satisfaction can increase if the cost of poor-quality decreases.

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Identifying Contractors’ Planned Quality Costs in Indonesian Construction Projects

Abstract: & Built Environment (SIBE) under the same authors. In-depth analysis and discussion have been provided to have more elaborate perspective and conclusion.

Cited by 4 publications

References 5 publications

Quality cost management in the SMEs of Poland

Quality cost management in the SMEs of Poland

Future research avenues of cost of quality: a systematic literature review

The Impacts that the Cost of Quality has On South African's Defence Industry

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