Sharma, Rajiv Kumar; Kumar, Dinesh; Kumar, Pradeep - In: The TQM Magazine 19 (2007) 1, pp. 18-36
Purpose – The purpose of this paper is to describe a structured framework to implement and sustain a quality costing system (QCS) based on process cost modeling (PCM) in process industries. Design/methodology/approach – After reviewing and analyzing various cost accounting methodologies...