The management of quality costs analysis model

  • Tomáš Holota Department of Quality and Engineering Technologies, Faculty of Engineering, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic
  • Jozef Hrubec Department of Quality and Engineering Technologies, Faculty of Engineering, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic
  • Martin Kotus Department of Quality and Engineering Technologies, Faculty of Engineering, Slovak University of Agriculture in Nitra, Tr. A. Hlinku 2, 949 76 Nitra, Slovak Republic
  • Mária Holienčinová Slovak University of Agriculture in Nitra, Faculty of Economics and Management, Department of Marketing, Tr. A. Hlinku 2, 949 76 Nitra
  • Eva Čapošová University of Ss. Cyril and Methodius in Trnava, Faculty of Social Sciences, Department of Public Administration, Nám. J. Herdu 2, 917 01 Trnava

Abstract


This article proposes a comprehensive introduction into the analysis and calculating costs and identifies the different areas of activities in company which can lead to improving the quality and reducing costs by using the PAF cost model. The basic precondition for quality improvement in company is understanding of the process and its control with regard to the objectives which should be achieved. PAF model is the most frequently used model for the quality costs analysis at present. In today's competitive environment, all organizations consider as the first priority, provide to customers the highest quality for the best price, what can be achieved by setting optimal quality costs.

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Published
2016/04/30
Section
Original Scientific Paper