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EN
The foundry industry is an important component of the economy on which other progressive industries depend. The reliability of the products it manufactures is determined by the technologies used, but, most importantly, it ensures the expected level of quality. The purpose of the article is to develop a synergistic quality-cost model for the improvement of casting products. The model is based on an integral methodological configuration that makes it possible to determine the level of relevance of the causes of casting nonconformity in the quality-cost context. The model integrates techniques such as the Pareto-Lorenz diagram, ranking, brainwriting, Ishikawa diagram, Likert rating scale, and matrix diagram. Verification of the method by its implication in the manufacturing process of a gearbox casting is performed. The model makes it possible to identify quality-cost relationships between key categories of problem causes and major product nonconformities. The main causes of the loss of quality stability of the analyzed product are found to be low quality of molding sand, poor technical condition of foundry equipment (too infrequent repairs and overhauls), and ineffective quality control. Carrying out the analysis made it possible to develop appropriate improvement measures. It is proposed to implement changes in the casting process, implement the TPM method, conduct periodic training, develop job instructions, implement a control system, and provide supervision of employees. Further research directions will concern the implications of the method within the other positions in the casting company and its development towards automation of analysis.
2
Content available Quality costs in catering
EN
One of the tools for improving quality in an organisation is the use of quality cost accounting, which can be helpful in the analysis of the qualitative situation of an enterprise and its optimisation. There is no universal model of quality cost accounting. An organisation that decides to implement such an instrument must keep in mind that it is a time-consuming and labour-intensive process. This article presents an example of identification and quantification of quality costs for the catering industry. A presentation of quality costs was made with a division into cost groups: compliance and non-compliance and a method of recording quality costs characteristic of catering production was proposed as well as methods of their analysis and optimisation. The possibility of the use of this tool by large chains operating in the catering industry to identify the strengths and weaknesses of pro-quality activities was highlighted.
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.
4
Content available remote The usage of the quality - cost analysis in a production process
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.
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