e-journal

Measuring economic effects of quality management systems

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Purpose – The aim of this paper is to discuss methods to quantify, in monetary terms, the effects of
having a quality management system that can help to make decision making easier by company
managers easier.
Design/methodology/approach – There are many different management tools and theories which
have been developed in both academic and entrepreneurial environments like the quality management
theory, traditional accounting, quality cost measurement and balanced scorecard. The method
proposed in this paper takes the form of taking these tools into consideration and analyzing them in
detail in order to combine them to form a unique system which can maximize their individual benefits
from a holistic point of view of total quality.
Findings – The paper proposes a measurement method that can be put into practice to ascertain the
actual economic effects of quality management systems and to help decision makers.
Research limitations/implications – The method developed must be validated bearing in mind
its limitations for implementation in each company in order to prove its benefits.
Originality/value – The method is developed by combining many management tools, which are
normally used individually.

Keywords Quality management system, Accounting, Quality costs, Scorecard, Argentina

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

The TQM Journal

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

The TQM Journal Vol. 23 No. 4, 2011 pp. 458-474

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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