haku: @author Ponemon, L. / yhteensä: 3
viite: 2 / 3
Tekijä: | Carr, L. Ponemon, L. |
Otsikko: | The behavior of quality costs: clarifying the confusion |
Lehti: | Journal of Cost Management
1994 : SUMMER, VOL. 8:2, p. 26-34 |
Asiasana: | QUALITY MANAGERS PAPER AND PULP INDUSTRY |
Kieli: | eng |
Tiivistelmä: | The traditional cost-of-quality model encourages managers to seek an optimal cost level by balancing conformance and nonconformance costs. This article examines the behavior of quality costs at forty-seven pulp and paper mills over a period of forty-eight months. The results reveal an emphasis on reducing external failure costs at the expense of conformance and internal failure costs. In addition, there is a time lag before conformance costs influence nonconformance costs. |
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