Quality cost analysis: a case study of a Spanish organisation

Sansalvador, Manuel E.; Brotons, José M.

doi:10.1080/14783363.2012.734951

Cited by 17 publications

(15 citation statements)

References 28 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The study of quality costs plays a fundamental role in total quality management approach. Τhe major role that TQM and cost of quality (CoQ) have in the continuous improvement process of manufacturing companies has been largely analyzed in a number of papers (Fu et al, 2015;Ismyrlis and Moschidis, 2015;Ahmed Al-Dujaili, 2013;Sansalvador and Brotons, 2013;Dale et al, 2001;Dale and Plunkett, 1999;Carson, 1986). The work of Juran (1951), Feigenbaum (1956Feigenbaum ( , 1991 and other gurus on the quality cost models has set the basis for numerous cases, where researchers focused on quality costs and the impact of their analysis in the manufacturing sector.…”

Section: Introductionmentioning

confidence: 99%

Quality costing and quality management maturity in Greece

Moschidis

Chatzipetrou

Tsiotras

2018

IJPPM

View full text Add to dashboard Cite

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.

show abstract

Section: Introductionmentioning

confidence: 99%

Quality costing and quality management maturity in Greece

Moschidis

Chatzipetrou

Tsiotras

2018

IJPPM

View full text Add to dashboard Cite

show abstract

“…M. Sansalvador and J. Brotons [11] emphasize the importance of managing quality costs in integrated quality management and the need to use linear regression to predict quality costs. However, the study points to poor data reliability because of the invaluable hidden quality costs.…”

Section: Literature Reviewmentioning

confidence: 99%

Quality costs of machine-building enterprises in Ukraine: a control mechanism

Maslak

Grishko

Maslak

et al. 2020

TSSJ

View full text Add to dashboard Cite

This article deals with the mechanism of quality costs management of machine-building enterprises and the assessment of the impact of these costs on the economic performance of enterprises. The analysis of literature sources on the issue of quality costs analysis has helped to identify the need to determine the determinants of quality cost items for machine-building enterprises, especially within Ukraine. The authors select national machine-building enterprises for the research. The researchers analyze the impact of the cost of sales and other types of costs on the net income from the sale of products, which is the basis for the formation of the enterprise's profits. To identify the determining quality cost items, the researchers investigate the effect of the quality cost items on the cost of sales. The article deals with making mathematical models for the studied enterprises, as well as the algorithm for performing the analysis. The results of the study indicate the impact of the cost of sales on the net income from the sale of products of enterprises, which is the most significant factor among the studied ones. The results also indicate the significant impact of certain quality cost items on the cost of sales. The results of this study can be applied at the practical level in the analysis and management of quality costs of machine-building enterprises and other industries.

show abstract

“…The increase of conformance costs caused a decrease in non-conformance costs, which implies that the negative relation between conformance and non-conformance costs could be attributed to external failure costs rather than internal failure costs. Sansalvador and Brotons (2013) developed a tool to improve the company's estimation of quality costs using fuzzy logic, taking into consideration the hidden quality costs. The final data analysis is made through the usage of both linear and possibility regressions.…”

Section: Literature Reviewmentioning

confidence: 99%

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

Šatanová

Závadský

Sedliačiková

et al. 2014

Total Quality Management & Business Excellence

View full text Add to dashboard Cite

This paper deals with the quality costs control in small and medium-sized manufacturing enterprises (SMEs) in Slovakia and also presents the results from the questionnaire survey. The empirical study attempts to determine the level of understanding and level of implementation of quality costs control in SMEs in Slovakia. The research is based on the prevention -appraisal -failure model. In the paper we also propose a suitable model for quality costs control in small and medium manufacturing enterprises based on the results of the research. The empirical study focused on SMEs where quality cost control often works as a latent management subsystem. Managers of SMEs use indicators for monitoring process performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs. We asked them to what extent and on what level quality costs control was used in their manufacturing.

show abstract

Quality cost analysis: a case study of a Spanish organisation

Cited by 17 publications

References 28 publications

Quality costing and quality management maturity in Greece

Quality costing and quality management maturity in Greece

Quality costs of machine-building enterprises in Ukraine: a control mechanism

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

Contact Info

Product

Resources

About