Naslov
The ABC accumulation model of Quality costs

Autori
Mrša, Josipa ; Smoljan, Božo

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the International Conference on Advanced Materials Processing Technologies "New Developments on Modelling and Manufacturing Process Control" : AMPT'01 / Torralba, Jose M. - Madrid : Universidad Carlos III de Madrid, 2001, 1093-1100

ISBN
84-95821-07-9

Skup
International Conference on Advanced Materials Processing Technologies

Mjesto i datum
Madrid, Španjolska, 18.09.2001. - 21.09.2001

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
quality costs ; ABC accumulation model

Sažetak
The optimization of quality costs was investigated and efficiency of a total quality program was analyzed. The activities of manufacturing quality system as activity costs have been defined. Accounting tool for explication costs of implementation of quality system was ABC technique. An ABC accumulation model approprieted in planning area of quality costs was investigated. This model can be built using almost any business-orinted spredsheet software. It consisted of a series of single- purpose schedules that integrate to form one large worksheet. The integrated worksheet simulates the flow of costs through the entire facility being modeled. The quality costs have been clasified in categories. A ratio between the prevention costs and failure costs as measure of efficiency of a quality system is decreased in accordance of implementation of a new one of quality system.

Izvorni jezik
Engleski

Znanstvena područja
Strojarstvo

POVEZANOST RADA