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Effect of the Quality Costing System on Implementation and Execution of Optimum Total Quality Management

机译:质量成本核算系统对最佳全面质量管理的实施和执行的影响

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Today, quality has become the best considered issue for manufacturers and suppliers. Hence, understanding this concept and its execution – related costs in the organizational level is a substantial and vital principle for achieving this goal. To ensure the success of the total quality management process, creating an official structure relevant to this system and using suitable tools and techniques is necessary. Due to fierce national and international competition on one hand and fast change in technology on the other, analyzing, having a better recognition and applying proper discussions including total quality management (TQM) could prove useful and effective. With the importance of establishing a quality costing system for the efficiency of a total quality management system taken into account, the present research deals with studying the effect of the quality costing system helps an organization with regards to identify designing and prevention costs, appraisal costs, internal failure costs and external failure costs. This research is of applied type and was done as a case study at PARS KHAZAR INDUSTRIAL CO. In order to analyze the results, variance analysis (ANOVA) and Duncan tailed test were used. Research result showed that the higher the specifying level of the quality costing system in an organization, the more its effect on the optimum implementation of TQM.
机译:如今,质量已成为制造商和供应商最需考虑的问题。因此,了解此概念及其执行-组织层面的相关成本是实现此目标的重要且至关重要的原则。为了确保整个质量管理流程的成功,有必要创建与此系统相关的官方结构并使用适当的工具和技术。由于一方面国内和国际竞争激烈,另一方面技术发展日新月异,因此分析,更好地识别和应用包括全面质量管理(TQM)在内的适当讨论可能被证明是有用和有效的。考虑到建立质量成本体系以提高整体质量管理体系效率的重要性,本研究旨在研究质量成本体系的效果,从而帮助组织确定设计和预防成本,评估成本,内部故障成本和外部故障成本。这项研究是应用型的,是作为案例研究在PARS KHAZAR INDUSTRIAL CO。进行的。为了分析结果,使用了方差分析(ANOVA)和Duncan尾检验。研究结果表明,组织中质量成本体系的指定水平越高,对TQM最佳实施的影响就越大。

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