000			01723naa a2200181uu 4500
001			8071614422210
003			OSt
005			20190211164008.0
008			080716s2008 xx ||||gr |0|| 0 eng d
100	1		_aYANG, Ching-Chow _934995
245	1	0	_aImproving the definition and quantification of quality costs
260			_aOxfordshire, UK : _bTaylor & Francis, _cMarch-April 2008
520	3		_aA 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	0	8	_tTotal quality management & business excellence _g19, 3-4, p. 175-191 _dOxfordshire, UK : Taylor & Francis, March-April 2008 _xISSN 14783363 _w
942			_cS
998			_a20080716 _b1442^b _cTiago
998			_a20081208 _b1347^b _cZailton
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c27045 _d27045
041			_aeng