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Economic Sustainability and the Cost of Poor Quality

机译：经济可持续性和劣质成本

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摘要

Sustainable development (SD) on the organizational level is often measured using the triple bottom line, which divides performance reporting into the economic, environmental and social dimensions. Since total quality management (TQM) over the years has proven to contribute to good economic performance, it is interesting to review synergies of the two concepts TQM and SD. Indicators commonly used in the triple bottom line are compared with quality related measurements and a synthesis is proposed. Focus is on the economic dimension and indicators in the form of cost of poor quality (CPQ). The CPQ as a sustainability indicator is discussed and exemplified. The results indicate that existing economic sustainability performance measurements based on distribution of surplus should be complemented with indicators for internal losses. A sound profit is in most cases necessary, but it is not the sole condition for economic sustainability.
机译：组织层面的可持续发展（SD）通常使用三重底线来衡量，该底线将绩效报告划分为经济，环境和社会层面。由于多年来的全面质量管理（TQM）已被证明有助于取得良好的经济绩效，因此有必要回顾一下TQM和SD这两个概念的协同作用。将三重底线中常用的指标与质量相关的测量结果进行比较，并提出了一种综合方法。重点是劣质成本（CPQ）形式的经济维度和指标。讨论并举例说明了CPQ作为可持续性指标。结果表明，基于盈余分配的现有经济可持续性绩效评估应辅以内部损失指标。在大多数情况下，必须有丰厚的利润，但这并不是实现经济可持续性的唯一条件。

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