Quality costs in the production process

• Autorzy: Michalska J.
• Języki publikacji: EN

Abstrakty

EN

Purpose: The aim of this paper is showing the relationship of the quality costs with a production process. In this paper it was worked out and introduced the way of marking the documents with regard to the quality costs. Design/methodology/approach: In the frames of own research it has been analysed the quality costs in the production process from the documents marked using the worked out way of marking. Findings: On the basis of the own research it can be stated, that the majority of the elements of the quality costs can be counted on the base of generic costs arrangement through the foundation of the suitable accounts and the suitable marking of the source documents. Research limitations/implications: In management practice, enterprises have to choose the way of the identification, control and analysis of the quality costs answering their needs, using among others proposed in this paper the way of marking the documents. Practical implications: The suitable marking of the documents gives the possibility of recording the quality costs of given production process, and not only for the whole enterprise. But each enterprise should take into account the appropriate way of marking the documents to collect all the elements of the quality costs. Originality/value: The extremely important problem from the point of view of the quality costs account and analysis is defining the places of cost formation in such way, that the costs would not be recorded according to the places of appearing but the places of formation. Thanks to these research it is possible to get the information about the quality costs of each process and this paper can be a simple rule how to collect the quality costs from each process.

Słowa kluczowe

EN

quality management; production process; quality costs

PL

zarządzanie jakością; proces produkcji; koszty jakości

• Wydawca: International OCSCO World Press
• Czasopismo: Journal of Achievements in Materials and Manufacturing Engineering
• Rocznik: 2006
• Tom: Vol. 17, nr 1-2
• Strony: 425--428
• Opis fizyczny: Bibliogr. 15 poz., rys., tab.

Twórcy

autor

Michalska J.

• Division of Quality Management, Institute of Engineering Materials and Biomaterials, Silesian University of Technology, ul. Konarskiego 18a, 44-100 Gliwice, Poland

Bibliografia

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• [8] A. Hernas, The bases of the quality engineering, WPŚl.,Gliwice, 2004, (in Polish).
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• [10] J. Łańcucki, Quality management in the enterprise, OPO, Bydgoszcz, 1997, (in Polish).
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• [15] J. Michalska, The usage of The Balanced Scorecard to the estimation of the enterprise’s effectiveness, Journal of Materials Processing Technology „Elsevier” 162-163 (2005) 751-758.