haku: @author Fargher, N. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Fargher, N. Morse, D. |
| Otsikko: | Quality costs: Planning the trade-off between prevention and appraisal activities |
| Lehti: | Journal of Cost Management
1998 : JAN/FEB, VOL. 12:1, p. 14-22 |
| Asiasana: | TOTAL QUALITY MANAGEMENT COSTS ACCOUNTING MODELS |
| Kieli: | eng |
| Tiivistelmä: | The traditional model of minimizing quality costs assumes implicitly that the manager already has identified the optimal trade-off btw. appraisal and prevention activities. Quality costs are minimized by making two choices: prevention effort and appraisal effort. To provide an example, a field study is included. |
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