Managing the Structure of Quality Costs in Context of Achieve "Dual Emphasis"
Managing the Structure of Quality Costs in Context of Achieve "Dual Emphasis"
Author(s): Patrycja PudłoSubject(s): Supranational / Global Economy, Business Economy / Management, Methodology and research technology, Accounting - Business Administration
Published by: Reprograph
Keywords: costs of quality; dual emphasis; revenue emphasis; costs emphasis; DOL; DFL; continual improvement;
Summary/Abstract: Article deals with economical aspects of costs of quality (CoQ). Literature review showed that, improve of quality can increase level of sales, achieving benefits of "revenue emphasis", decrease costs achieving benefits of "costs emphasis", simultaneous achieving both effects called "dual emphasis". It also showed that, "dual emphasis" is hard to achieve. That is why the aim of the paper is to show how modeling the structure of CoQ can influence on "dual emphasis".
Journal: Journal of Applied Economic Sciences (JAES)
- Issue Year: IX/2014
- Issue No: 30
- Page Range: 694-696
- Page Count: 3
- Language: English