Developing a quality costing system: Key features and outcomes

A. B. Pursglove and B. G. Dale

Omega, 1995, vol. 23, issue 5, 567-575

Abstract: This paper discusses the development and operation of a system of quality costing in a manufacturer of coatings for industrial applications. The work reported is of particular value since most of the well-publicised material on quality costing is in relation to mechanical and electrical engineering type situations. Attention is drawn to the difficulties encountered in establishing the system, including the adaptions and additions needed to the cost elements which had been identified from the quality costing literature, deciding what was a quality-related cost, determining the reporting format for quality costs, the elimination of double counting, and dealing with the operating practices of accountants. The collection, reporting and uses of quality cost data are also examined. It is also pointed out that many of the practical findings support much of the quality costing theory.

Keywords: quality; costing; coatings; manufacture; quality; cost; collection; quality; cost; reporting; quality; cost; uses (search for similar items in EconPapers)
Date: 1995
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Citations: View citations in EconPapers (1)

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