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Measuring Cost of Quality (C.O.Q) and Quality Improvement (Case study: A Steel Company in I.R.IRAN) | ||
| International Journal of Finance & Managerial Accounting | ||
| دوره 8، شماره 31، آذر 2023، صفحه 203-212 اصل مقاله (360.17 K) | ||
| نوع مقاله: Original Article | ||
| شناسه دیجیتال (DOI): 10.30495/ijfma.2022.67646.1859 | ||
| نویسنده | ||
hossein panahian  
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| Associate Professor; Kashan Branch, Islamic Azad University;Kashan | ||
| چکیده | ||
| The main purpose of this study is to measure the value of quality improvements in one of the two greatest steelmaking factories in middle east during the six months period since June to December,2020 and has used a new method (introduced by dahlgaard & setijono) for transforming quality cost measurements into value of quality improvements(ROQI). The two used models in this paper have been theorically developed and examined in a Swedish wood-flooring manufacturer. The data analysis results in present study suggest that quality improvement efforts do affect on quality improvement indicators, and model validation is reconfirmed. By converting quality costs measurements into value, a better explanation concerning the effect of prevention and appraisal activities on the quality improvement indicators would be provided. Thus, the value of quality improvements is a measure of return on quality improvements (ROQI), which reveals whether the quality improvement efforts gave higher, fair, or lower return. | ||
| کلیدواژهها | ||
| Quality Costing؛ Quality improvement؛ Value analysis | ||
| مراجع | ||
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Brekke, J. A., 2007, Quality costs? Using quality costing to promote quality improvement in a Chinese company, Master thesis, Lulea University of Technology, 146 CIV-ISSN: ISSN: 14021617. 2) Campanella, J., 1999, Principles of Quality Costs: Principles, Implementatiom and Use, 3rd edition, ASQ Quality press. 3) Dale, B.G., Plunkett, J. J. ,1995, Quality Costing, Chapman & Hall, London 4) Krishnan, S. K., 2006, Increasing the Visibility of Hidden Failure Costs, Measuring Business Excellence, Vol. 10, No. 4, pp 77-101. 5) Mitra, A., 2008, Fundamentals of Quality Control and Improvement, 3rd ed., Wiley. 6) Rahnamay, F., 2007, Strategic Management Accounting: Creating Value Cost Management Emphasis, Islamic Azad university, Tehran. 7) Schiffauerova, A., Thomson, V., 2006, Managing Cost of Quality: Insight into Industry Practice, TOM Magazine, Vol. 18, No. 5. 8) Setijono, D., Dahlgaard, J. J., 2007, Customer Value as a Key Performance Indicator (KPI) and a Key Improvement Indicator (KM, Measuring Business Excellence, Vol. 11 No. 2 pp. 44-61. International Journal of Finance and Managerial Accounting / 211 Vol | ||
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آمار تعداد مشاهده مقاله: 156 تعداد دریافت فایل اصل مقاله: 409 |
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