The quality of products and services offered and the costs of its assurance represent a major concern of the management of any entity, since the influence exerted on its activity is significant. The decisions concerning the quality costs have, on one hand, direct implications of the financial...

The paper presents a return on quality model designed to assess projects of service quality that can help airlines in retaining passengers. Such models can enable carriers simulate scenarios and assist management in decision-making processes, identifying the elements of performance that can lead...

We examine the relationship between life-cycle productivity and conformance quality in software products. The effects of product size, personnel capability, software process, usage of tools, and higher front-end investments on productivity and conformance quality were analyzed to derive...

It is difficult to choose the relevant piece of information out of the abundance of information provided by management accounting, having an impact on the company’s performance. As we know, the information regarding costs constitutes the link between managerial and financial accounting....

Provides a link between the total quality philosophy and building design/factory layout. The basic principles of TQ are incorporated into the design of a 45,000sq.ft development (comprising offices of 15,000sq.ft and 30,000sq.ft of electronics assembly and test) through meeting the requirements,...

This two‐part article focuses on the need to ignore the many acronym‐based initiatives and programmes that tend to drive business performance. The author recommends that people must play a critical role in any performance improvement initiative. People should work in an effective team...

The series of articles focuses on the need to ignore the many acronym‐based initiatives and programmes that tend to drive business performance. The author recommends that people must play a critical role in any performance improvement initiative people working in an effective team environment...

Presents a practical conceptual framework designed to determine the cost of quality based on nonconformance to a set of quality standards. This framework was implemented in a manufacturing environment. It utilizes an “open” system architecture which stresses a customer orientation. In this...

A methodology was developed to measure cost of quality failures in two major road projects, largely based upon a work‐shadowing method. Shows how the initial data were collected and categorised into definable groups and how the costs were estimated for each of these categories. The findings...

Quality cost is usually considered as a means to measure the quality level in a quality system. Since the interrelationship among quality cost components is complex, a general quantitative model for describing their relationship is not easy to construct for improving the quality. In the...