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New Approach of Costs of Quality According their Trend of During Long Period in Industrial Enterprises in SMEs

机译:中小企业工业企业长期趋势的新途径

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Very important in SMEs is to monitor cost of quality and economic indicators for valuation of cost effectiveness. The main goal of this article is to create classification on cost quality categories in SMEs and to analyze economic quality indicators and their trend during long period. In this article authors use economical and statistical indicators for costs of quality. We use common model PAF, that include prevention costs, evaluation costs, internal failure costs, external failure costs. Total costs, individual simple cost index, cost ratio and cost structure were used. We analyzed data from 50 small enterprises with 10-40 employees with their yearly turnover max 3 mil €. The research sample of enterprises was focused on industrial areas of business such as engineering, metallurgy, automotive industry. We analyzed the quality costs in SMEs by the average value of quality cost in all surveyed enterprises. Results of this research brought labeling of cost of quality in SMEs by model the PAF for 10 categories for various enterprises, what is very important for comparing of results of QMS in SMEs. Based on the reference indicators of the total costs of quality in SMEs we can conclude their drop. Reducing the costs of quality was reflected in particular in reducing the costs of internal and external errors. In assessing the economic efficiency in SMEs plays an important role the overall cost that were increasing in reporting period. Very important result is that the cost of quality did not influenced overall cost. This fact is positive for competitiveness in SMEs because it shows a quality of production and product. Reducing of cost of quality brought improving of product quality; reduced customer’s complaints brought financial savings. The economic efficiency indicator shows a value above e > 1. It means that, despite rising cost enterprises generate revenues that are significantly higher than the input factors of production. Cost effectiveness helps to improve TQM performance.
机译:中小企业非常重要是监测质量和经济指标成本,以估值成本效益。本文的主要目标是为中小企业的成本质量类别进行分类,并在长期内分析经济质量指标及其趋势。在本文中,提交人使用经济和统计指标以获得质量成本。我们使用共同的模型PAF,包括预防成本,评估成本,内部故障成本,外部故障成本。使用总成本,个人简单成本指数,成本比和成本结构。我们分析了50名小型企业的数据,其中员工10-40名员工每年营业额最多3米隆。企业研究样本专注于工程,冶金,汽车工业等工业领域。我们通过所有受访企业的质量成本的平均值分析了中小企业的质量成本。本研究的结果通过模型为各类企业提供了10个类别的PAF来标记中小企业成本,对中小企业QMS的结果进行了重要意义。根据中小企业质量总成本的参考指标,我们可以得出下降。降低质量成本尤其反映在降低内部和外部误差的成本方面。在评估中小企业的经济效率时,报告期内的总成本发挥着重要作用。非常重要的是,质量成本没有影响整体成本。这一事实对于中小企业的竞争力是积极的,因为它显示了生产和产品的质量。降低质量成本带来了提高产品质量;减少客户的投诉带来了金融储蓄。经济效率指标显示出高于e> 1.这意味着,尽管成本升高的企业产生了明显高于生产投入因素的收入。成本效益有助于提高TQM性能。

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