engleski

Process model of the quality costs monitoring for small and medium wood-processing enterprises

Quality is not only a technical category and the system of management of quality is not focused only on product quality orientation. Quality and costs are closely interlinked. The paper deals with the quality costs monitoring in manufacturing wood-processing small and medium enterprises (SMEs) in Slovakia and also presents the questionnaire survey’s results. An empirical study is aimed to determine the level of understanding and level of implementation of quality costs monitoring in manufacturing wood-processing SMEs in Slovakia. Research is based on PAF model. In the paper we also propose the suitable model for quality costs monitoring coming from the research results with guidelines for using the methods of Activity Basic Costing. An empirical study focused on SMEs which make 99, 8 % of all companies in the branch, and where the quality cost monitoring often works as a latent management subsystem. SMEs managers use indicators for monitoring processes performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs.

quality; quality costs; small and medium wood-processing enterprises; process

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