Affiliation:
1. Technical University of Košice
2. Mendel University of Brno
Abstract
Abstract
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.
Subject
Management of Technology and Innovation,Industrial and Manufacturing Engineering,Management Information Systems
Reference25 articles.
1. [1] A. Alglawe, A. Schiffauerova, O. Kuzgunkaya. “Analysing the cost of quality within a supply chain using system dynamics approach.” Total quality management and Business Excellence, vol.30, no. 15-16, pp. 1630-1653, 2019.
2. [2] A.K. Pattanayak, A. Prakash, R.P. Mohanty. “Risk analysis of estimates for cost of quality in supply chain: a case study.“ Production Planning & Control, vol. 30, no 4, pp. 299-314, 2019.
3. [3] D. Bamford, N. Land. “The application and use of the PAF quality costing model within a footwear company.” International journal of quality and reliability management, vol. 23, no.3, pp. 265-271, 2006.
4. [4] R. Colin, B. Falk, M. Durlich, R. Jochem. “Do quality costs still matter?” Total quality management & business excellence, vol. 26, no. 7-8, pp. 1-12, 2015.
5. [5] P. Cremieux, S.N. Finkelstein, E.R. Berndt et al. “Cost effectiveness, Quality - Adjusted Life-years and supportive care.“ Pharmacoeconomics, no.16, pp. 459-472, 1999.
Cited by
12 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献