Investments in quality are best quantified by implementing and managing quality cost systems. A review of various opinions coming from practitioners and researchers about the existent quality cost models reveals a set of drawbacks (e.g. too theoretical and too close to ideal cases; too academic,...

In the current context, analysis methods of management, quality-centered management is of particular relevance.TQM is a management approach with great potential, which incite to new and deeper analysis and research. Multiple analyses of the techniques, methods and TQM require expansion and...

One of the most effective tools for evaluating the success of a quality management programme is the measurement of quality costs (prevention, appraisal and failure costs). The application of the concept of quality costs originated in the manufacturing industry in the early 1950s. As increasing...

The purpose of this study is to investigate the extent to which Romanian manufacturing companies implement a cost of quality system, the motivation to implement it, and to identify the objectives behind Quality costs measuring and reporting. Also it provides a fundamental introduction to Cost of...

Purpose – The purposes of this study are to examine the relationship between the distribution of quality costs and the level of maturity of an organization's quality system, to assess the extent to which effective COQ systems and maturing quality systems affect organization performance, and to...

Purpose – The ideals of total quality view contradicts with the traditional prevention‐appraisal‐failure (PAF) model. The PAF model, based on the “higher quality‐higher cost” notion, fails to explain the “higher quality‐lower cost” premise of total quality. The purpose of this...

Purpose – This paper aims to use empirical data to classify and contextualize the various practices of quality costing. Design/methodology/approach – The paper uses 23 “best practices” of quality costing extracted from the literature to survey quality managers of 88 publicly listed...

Purpose The purpose of this paper is to provide empirical evidence for competing representations of the prevention-appraisal-failure model of quality cost. Design/methodology/approach The authors conduct regression analysis on a secondary data set to reveal relationships among total cost of...