- Tytuł:
- Quality Cost Account as a Framework of Continuous Improvement at Operational and Strategic Level
- Autorzy:
-
Herzog, Ilona
Grabowska, Marta - Powiązania:
- https://bibliotekanauki.pl/articles/2024001.pdf
- Data publikacji:
- 2021-12
- Wydawca:
- Polska Akademia Nauk. Czytelnia Czasopism PAN
- Tematy:
-
quality costs
improvement projects
quality management
operational
strategic decisions - Opis:
- The aim of the article is to present an exemplary system for recording and analyzing quality costs and to demonstrate that it is helpful in planning and assessing the effectiveness of continuous improvement processes at the operational and strategic level. Various approaches to defining quality costs are described, followed by indicators for assessing effectiveness and tools to collect data on the values of individual groups of quality costs and compare them with financial indicators. The practical part presents a case study on the quality cost accounting system in a medical company and the possibility of using quality cost accounting to plan and evaluate continuous improvement processes and make managerial decisions.
- Źródło:
-
Management and Production Engineering Review; 2021, 14, 4; 122-132
2080-8208
2082-1344 - Pojawia się w:
- Management and Production Engineering Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł