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| Tekijä: | Kandaouroff, A. |
| Otsikko: | Qualitätskosten |
| Lehti: | Zeitschrift für Betriebswirtschaft
1994 : VOL. 64:6, p. 765-786 |
| Asiasana: | QUALITY CONTROL PROBLEM SOLVING MANAGEMENT |
| Kieli: | ger |
| Tiivistelmä: | The division of the quality costs into deviation- and concurrence costs is suitable for the construction of a quality control system. The approach of the process cost calculation is available as an instrument of quality controlling, to achieve improvement of the cost transparency in the area of overhead costs. Target costs must be introduced in order to ensure a strengthened customer- and market orientation. The objective is a competition oriented cost planning of the quality costs and characteristics. |
SCIMA