The management of quality costs analysis model
Sažetak
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.
Reference
Andreev, O.D., & Panayotova, T.P. (2013). Customer Order Decoupling Point Issues in a Project Environment. Serbian Journal of Management, 8 (2), 243-254.
BS 6143-2:1990. Guide to the economics of quality: Prevention, appraisal and failure model.
Crosby, P.B. (1980). Quality Is Free: The Art of Making Quality Certain. Mentor Books, Dublin.
Čierna, H. (2006). Economics of quality. Faculty of Economics MBU in Banská Bystrica. (in Slovak)
Dado, J., Taborecka Petrovicova, J., Cuzovic, S., & Rajic, T. (2012). An Empirical Examination of the Relationships between Service Quality, Satisfaction and Behavioral Intentions in Higher Eduction Setting. Serbian Journal of Management, 7 (2), 203-218.
Feigenbaum, A.V. (1991). Total Quality Control. third ed., McGraw-Hill, New York.
Hajdu, Z., Andrejkovič, M., & Mura, L. (2014). Utilizing experiments designed results during error identification and improvement of business processes. Acta Polytechnica Hungarica, 11 (2), 149-166.
Harrington, J.H. (2014). Maximizing Value Propositions to Increase Project Success Rates. first ed., Taylor & Francis Inc, Oxford.
Hrubec, J., et al. (2009). Integrated Management System. SUA in Nitra. (in Slovak)
Juran, J.M., & Godfrey, A.B. (1998). Juran´s quality handbook. fifth ed., McGraw-Hill Companies, Inc., New York.
Leščišin, M., & Macko, J. (2000). Quality management. Ekonóm, Bratislava. (in Slovak)
Matisková, D. (2013a). Strategic planning - the basic of quality in enterprise management. Kvalita, 21 (1), 37-40. (in Slovak)
Matisková, D. (2013b). Requirements for quality management systems in manufacturing companies. Posterus.sk, 6 (7), 1-7. (in Slovak)
Mura, L., & Novotný, J. (2014). Chapters from the small and medium businesses. Komárno. (in Slovak)
Mura, L., & Buleca, J. (2012). Evaluation of Financing Possibilities of Small and Medium Industrial Enterprises. Procedia Economics and Finance, 3, 217-222.
Nenadal, J. (2002). Modern quality management systems. second ed., Management Press, Praha. (in Czech)
Nikić, G., Travica, V., & Mitrović, M. (2014). Defferences Between Employees and Managers Regarding Socio-Emotional Competences. Serbian Journal of Management, 9 (2), 281-292.
Novotný, J. (2015). Instrumentation CRM on the gaming technology market. Ostrava: KEY Publishing. (in Czech)
Rolínek, L., Vrchota, J., Kubecová, J., & Švárová, M. (2014). The Level of Process Management Principles Application in SMEs in the Selected Region of the Czech Republic. Serbian Journal of Management, 9 (2), 203-217.
Wood, D.C. (2013). Financial Measures for Strategic Implementation of Quality Management. fourth ed., American Society for Quality Press, Milwaukee.
Živković, Ž., Mihajlović, I., & Prvulović, S (2009). Developing Motivation Model as a Strategy for HRM in Small Enterprises under Transitional Economy. Serbian Journal of Management, 4 (1), 1-27.
The Author wishes to submit the Work to SJM for publication. To enable SJM to publish the Work and to give effect to the parties’ intention set forth herein, they have agreed to cede the first right to publication and republication in the SJM Journal.
Cession
The Author hereby cedes to SJM, who accepts the cession, to the copyright in and to the paper.
The purpose of the cession is to enable SJM to publish the Work, as first publisher world-wide, and for republication in the SJM Journal, and to grant the right to others to publish the Work world-wide, for so long as such copyright subsists;
SJM shall be entitled to edit the work before publication, as it deems fit, subject to the Authors approval
The Author warrants to SJM that:
- the Author is the owner of the copyright in the Work, whether as author or as reassigned from the Author’s employee and that the Author is entitled to cede the copyright to SJM;
- the paper (or any of its part) is not submitted or accepted for publication in any other Journal;
- the Work is an original work created by the Author;
- the Author has not transferred, ceded, or assigned the copyright, or any part thereof, to any third party; or granted any third party a licence or other right to the copyright, which may affect or detract from the rights granted to SJM in terms of this agreement.
The Author hereby indemnifies the SJM as a body and its individual members, to the fullest extent permitted in law, against all or any claims which may arise consequent to the warranties set forth.
No monetary consideration shall be payable by SJM to the Author for the cession, but SJM shall clearly identify the Author as having produced the Work and ensure that due recognition is given to the Author in any publication of the Work.
Should SJM, in its sole discretion, elect not to publish the Work within 1 year after the date of this agreement, the cession shall lapse and be of no further effect. In such event the copyright shall revert to the Author and SJM shall not publish the Work, or any part thereof, without the Author’s prior written consent.