haku: @indexterm profitability / yhteensä: 685
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Tekijä: | Eichelberger, D. |
Otsikko: | Zum Einfluss der Qualitaet auf Kosten und Rentabilitaet = On the impact of quality onto the costs and rentability |
Lehti: | Unternehmung
1991 : JAN, VOL. 45:1, p. 32-46 |
Asiasana: | PRODUCTS QUALITY COSTS PROFITABILITY |
Kieli: | ger |
Tiivistelmä: | It is a widespread opinion that higher product quality improves the rentability, because quality improvement allows price increase but it does not affect the costs so much. However, the model, which is developed in the article, suggests that the cost impact of the different input factors can cause a cost expansion, which is quality dependent. This limits the validity of the theses that higher quality means better rentability. However, it is described in the article, under which conditions can be the thesis considered valid. |
SCIMA