haku: @author Bhimani, A. / yhteensä: 9
viite: 4 / 9
| Tekijä: | Bhimani, A. Mulder, P. S. |
| Otsikko: | Managing Processes, Quality, and Costs: A Case Study |
| Lehti: | Journal of Cost Management
2001 : MAR-APR, VOL. 15:2, p. 28-32 |
| Asiasana: | QUALITY COSTS CASE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | The authors of the paper state that the linchpin of process cost analysis (PCA) is the evaluation of the product's life cycle and an internalization of market factors. The paper also states that value engineering, function analysis, and cost driver analysis are integrated under PCA to link functions and processes. The authors express an opinion that the cost of product characteristics must be evaluated in comparison to customer value, and it also guides the tracking of cost increments at the product design and production stages. The paper says that the new PCA approach brings to fore quality-costing factors, and monitoring of error-and-default costs over the product's life cycle, so that preemptive action can be directed at the right place and time. |
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