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Kwantyfikacja kosztów jakości

Malinowska Ewa

Problemy Jakości

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2020

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R. 52, nr 3

2--13

PL

Istota występowania kosztów przypisanych do działań powiązanych z zapewnieniem jakości nie jest powszechnie znana wśród przedsiębiorców. Każda organizacja prowadzi kalkulacje kosztów nierozerwalnie związanych z prowadzeniem działalności, jednak nie obserwuje miejsc powstawania oraz wielkości tzw. kosztów jakości. Powody takiego stanu rzeczy mogą być następujące: przede wszystkim brak zainteresowania tą problematyką, brak wymagań prawnych, obawa przed dużymi kosztami koniecznymi na wdrożenie tego systemu oraz błędne kojarzenie jakości jedynie z wdrożonymi systemami (np. wg normy ISO 9001). W artykule przybliżono charakterystykę rachunku kosztów jakości, jego zadania i funkcje. Przedstawiono propozycje zapisu i ewidencji poszczególnych kosztów jakości oraz możliwości wykorzystania ich wartości w przybliżeniu obrazu funkcjonowania przedsiębiorstwa za pomocą analizy wskaźnikowej.

EN

The nature of the costs associated with activities related to quality assurance is not widely known among entrepreneurs. Each organization conducts the calculations of costs inextricably linked to conducting of a business. However, it does not observe the places of origin and the size of the so-called quality costs. The reasons for that may be primarily the lack of interest in this issue, the lack of legal requirements, the fear of high costs necessary for the implementation of this system and the wrong understanding of the quality associated only with the implemented systems (e.g. according to ISO 9001). The article presents the characteristics of the quality cost account, its tasks and functions. A proposal was made to record the individual quality costs and the possibility of using their value to approximate the image on how the enterprise is performing by using the indicator analysis.

2

Analiza kosztów jakości

Szczepańska K.

Problemy Jakości

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2009

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R. 41, nr 6

6-9

EN

Article discusses object, purpose and tasks in company's practice of cost analysis. Subsequent benefits have been discussed from carried analysis of quality costs in prospect of management and audit. Presented criteria of analysis of quality costs had possible on purpose areas indication and range. However reference has allowed for indicators of guality cost their show capabilities of employment for estimate of process. In modern quality management great importance of accounts of quality costs ascertain in condusions.

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The usage of the quality - cost analysis in a production process

Michalska J.

Journal of Achievements in Materials and Manufacturing Engineering

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2006

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Vol. 16, nr 1-2

190--198

EN

Purpose: The main aim of the research is estimation of optimum - level of product’s quality. In this paper it was introduced the methodology of evaluation in the quality-cost analysis and the manner of calculation of each coefficients. Design/methodology/approach: It was presented the quality – cost analysis in a production process in a Polish enterprise. The quality – cost analysis consisting from eight stages has been accomplished on the basis of two machine tools. Findings: It was introduced the usage of the results from this analysis to undertake decisions from the point of view of relation between costs and product’s quality level. The results permits to reach higher quality level and lower production costs. Research limitations/implications: The quality – cost analysis, used in all kind of enterprises but to similar products, makes possible defining, which undertakings will bring the best results, regarding manufacturer’s and consumer’s business. Practical implications: Frequent carrying out the quality - cost analysis, including all costs connected with a quality gives the certainty of activities effectiveness of the enterprise, minimization of the production costs, improvement of the products quality as well as the technological efficiency of processes. Originality/value: Thanks to this analysis it is possible to get the information about the height of unit expenditure of costs, falling on 1% of reached quality level what facilitate the undertaking the legitimate decision about the economic important decisions. This paper can be a simple rule how to conduct the quality - cost analysis in the enterprise.