Investigating the Relationship between Quality Costs and Quality in Pegah Khuzestan Dairy Industry

سال انتشار: 1395
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 173

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شناسه ملی سند علمی:

JR_IJFMA-1-1_004

تاریخ نمایه سازی: 13 آذر 1400

چکیده مقاله:

This research aims to study the relationship between the components of quality costs and quality in company. The relationship between the components of quality costs and quality in company has been studied separately for materials, manpower, machinery, and whole of company. In this study, traditional method was used to collect quality costs and PAF model was used to determine the components of quality costs. Research hypotheses were examined based on a statistical sample for a production company with ISO for a three-year period from ۲۰۱۱ to ۲۰۱۳ using correlation coefficient model. Results obtained from the study shows that there is a significant diverse relationship between sum of prevention and appraisal costs, and material failure, human resources and overall costs. But there is not a significant inverse relationship for machinery costs. As well, there exists a direct and significant relationship between sum of prevention and appraisal costs, and the quality level of manufactured product, and an inverse and significant relationship between failure costs and the quality level of manufactured product.

کلیدواژه ها:

quality costs ، prevention costs ، appraisal costs ، internal and external failure costs ، Quality

نویسندگان

Narges Sarlak

Assistant professor, Faculty of Management, University of Qom. Address: Sisters’ Campus, Qom University, Qom-Isfahan old road, Qom, Iran.

Zahra Nasrollahi

MSc. in Accounting.

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