Search results for "Quality costs"
showing 4 items of 4 documents
Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts
2017
This paper investigates the nature of quality costs and the likelihood of their having financial impacts in the public sector. An illustrative quality development case project in an accounting department of a Finnish city administration is presented. The empirical data includes answers to a qualitative project question sheet, workshop material and participative observation. Quality problems are classified according to their quality cost category and the extent to which they are avoidable. Some of the quality costs proved unavoidable and some are likely to lack financial impact, exhibiting sticky cost behaviour. The study indicates that certain prevention and appraisal costs in the public se…
Entry and exit in a vertically differentiated industry
2011
This paper presents a duopoly model of firm rivalry in a vertically differentiated industry when market dynamics is explicitly accounted for. It shows how the interplay between demand (degree of product differentiation, demand elasticity) and cost (fixed and quality costs) factors determine firms’ relative strength when quality is irreversible. The main strategic choices are product quality, price and the timing of entry and exit. Further, firms incur sunk quality costs at time of entry and operating fixed costs of maintaining quality. Although the low quality firm may outlast its rival in the declining phase, both firms wish to be the “quality leader”.
The Taguchi Method Application to Improve the Quality of a Sustainable Process
2018
Taguchi's method has always been a method used to improve the quality of the analyzed processes and products. This research shows an unusual situation, namely the modeling of some parameters, considered technical parameters, in a process that is wanted to be durable by improving the quality process and by ensuring quality using an experimental research method. Modern experimental techniques can be applied in any field and this study reflects the benefits of interacting between the agriculture sustainability principles and the Taguchi's Method application. The experimental method used in this practical study consists of combining engineering techniques with experimental statistical modeling …
LOS COSTES, GASTOS, BUROCRACIA E INCREMENTO DE PRODUCTIVIDAD POR LA CERTIFICACIÓN EN LA NORMA ISO 9000 EN LA EMPRESAS CERTIFICADAS EN LA NORMA ISO 90…
2005
Una pregunta que nos podemos hacer respecto a la certificación en la norma ISO 9000 de calidad es que si sirve para algo o si sólo es plasmar por escrito lo que se hace habitualmente en la empresa, esta pregunta la hemos realizado a las empresas certificadas de la Comunidad Valencia, junto con otras para averiguar si la implantación origina un incremento de productividad, y la importancia que le dan las empresas a los costes cuando se decide implantar los sistemas de calidad. Los resultados que hemos obtenido son que en la mayor parte de los casos la implantación de los sistemas de calidad viene acompañada de un incremento de productividad One of the question we can ask ourseselves due to t…