Quality Cost Account as a Framework of Continuous Improvement at Operational and Strategic Level

• Autorzy: Herzog Ilona , Grabowska Marta

Identyfikatory

DOI

10.24425/mper.2021.140000

• Języki publikacji: EN

Abstrakty

EN

The aim of the article is to present an exemplary system for recording and analyzing quality costs and to demonstrate that it is helpful in planning and assessing the effectiveness of continuous improvement processes at the operational and strategic level. Various approaches to defining quality costs are described, followed by indicators for assessing effectiveness and tools to collect data on the values of individual groups of quality costs and compare them with financial indicators. The practical part presents a case study on the quality cost accounting system in a medical company and the possibility of using quality cost accounting to plan and evaluate continuous improvement processes and make managerial decisions.

Słowa kluczowe

EN

quality costs; improvement projects; quality management; operational; strategic decisions

• Wydawca: Production Engineering Committee of the Polish Academy of Sciences ; Polish Association for Production Management
• Czasopismo: Management and Production Engineering Review
• Rocznik: 2021
• Tom: Vol. 14, No. 4
• Strony: 122--132
• Opis fizyczny: Bibliogr. 31 poz., tab., wykr.

Twórcy

autor

Herzog Ilona

• Aesculap Chifa Company, Nowy Tomysl, Poland

autor

Grabowska Marta

• Poznan University of Technology, Production Engineering Department, Piotrowo 3 Street, 60-965 Poznan, Poland

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Uwagi

Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023)