haku: @author Ittner, C. D. / yhteensä: 10
viite: 6 / 10
| Tekijä: | Ittner, C. D. |
| Otsikko: | Activity-based Costing Concepts for Quality Improvement |
| Lehti: | European Management Journal
1999 : VOL. 17:5, p. 492-500 |
| Asiasana: | COSTS QUALITY CONTROL INVESTMENTS |
| Kieli: | eng |
| Tiivistelmä: | This article shows how activity-based costing concepts can be adapted to measure quality related costs and prioritize quality improvement efforts. It first reviews three levels of activity analysis that can be used to quantify the inter- nal costs arising from failure to meet customer require- ments. It then highlights how activity-based costing con- cepts can be extended to encompass quality-related costs arising from supplier deficiencies and the opportunity costs of lost sales due to quality problems |
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