Improving the definition and quantification of quality costs (Record no. 27045)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01723naa a2200181uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 8071614422210 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211164008.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 080716s2008 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | YANG, Ching-Chow |
| 9 (RLIN) | 34995 |
| 245 10 - TITLE STATEMENT | |
| Title | Improving the definition and quantification of quality costs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxfordshire, UK : |
| Name of publisher, distributor, etc. | Taylor & Francis, |
| Date of publication, distribution, etc. | March-April 2008 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | A difficulty facing companies today is the inadequacy of most cost-accounting systems in addressing quality costs and in supplying appropriate data in a suitable format that considers total cost. The main reason for this inadequacy is a lack of adequate methods for determining the financial consequences of poor quality associated with various quality activities. The present study addresses these needs by first refining the traditional 'Prevention-Appraisal-Failure' (PAF) categories of quality costs and hidden costs through the definition and addition of two new categories: 'extra resultant cost' and 'estimated hidden cost'. Using this new categorization, the study then provides a detailed classification of the items of quality costs in terms of an expanded list of quality activities along the product life-cycle. The study then demonstrates the calculation of several kinds of total costs using different formats of a 'cost of quality account matrix', including a calculation of the sharing of responsibility for these costs among relevant departments |
| 773 08 - HOST ITEM ENTRY | |
| Title | Total quality management & business excellence |
| Related parts | 19, 3-4, p. 175-191 |
| Place, publisher, and date of publication | Oxfordshire, UK : Taylor & Francis, March-April 2008 |
| International Standard Serial Number | ISSN 14783363 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20080716 |
| Operator's initials, OID (RLIN) | 1442^b |
| Cataloger's initials, CIN (RLIN) | Tiago |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20081208 |
| Operator's initials, OID (RLIN) | 1347^b |
| Cataloger's initials, CIN (RLIN) | Zailton |
No items available.
