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Cost of Quality Based Modeling Approach for Product Manufacturing Across the Globe

Title
Cost of Quality Based Modeling Approach for Product Manufacturing Across the Globe
Author
강창욱
Keywords
ACTIVITY BASED COSTING; COST OF QUALITY; NON VALUE-ADDED; PAF MODEL; VALUE-ADDED
Issue Date
2015-05
Publisher
American Scientific Publishers
Citation
Advanced Science, Engineering and Medicine, v. 7, No. 5, Page. 415-422
Abstract
Low cost, improved quality, and higher competition have pushed organizations to re-consider their quality costs to meet customer requirements. To date, cost of quality models have mainly focused individual product manufacturing players and tangible quality costs. However, cost of quality based cost measurement approach across supplier, manufacturer, and retailer lacks. This paper propose an integrated model that includes the cost of quality incorporating supplier (S), manufacturer (M), and customer (C). Major hidden quality costs that affect the cost and quality of a product are also integrated in the proposed SMC model. Mathematical equations are developed for activities to measure cost of quality (CoQ) across the chain using a CoQ based monitoring and evaluation mechanism. Impact of imperfection at different stages of product manufacturing is highlighted and measured with a case study. Quality costs are classified based on the Prevention-Appraisal-Failure model, and an activity-based costing approach is used for value added activities. A more holistic approach would help organizations to measure their weak areas for improvement, realize their impact on product quality, and satisfy their customers’ needs.
URI
http://www.ingentaconnect.com/content/asp/asem/2015/00000007/00000005/art00010https://repository.hanyang.ac.kr/handle/20.500.11754/100773
ISSN
2164-6627; 2164-6635
DOI
https://doi.org/10.1166/asem.2015.1704
Appears in Collections:
COLLEGE OF ENGINEERING SCIENCES[E](공학대학) > ETC
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