Kalite Maliyetleri ve Bir Üretim İşletmesinde Uygulaması

Abstract

The concept of quality cost emerged as a result of both product development and process improvement studies, following the products produced not meeting customer expectations. Measuring and calculating quality costs is one of the important and necessary stages of the Total Quality Management program. Enhancing quality is seen as the fastest way to improve customer loyalty, decrease manufacturing costs and increase productivity. While preparing initiatives to enhance the quality, the associated costs should be taken into account. Since consumer demands need to be fulfilled at the lowest cost possible. Seeing the cost-benefit factor, as competitiveness, expense preparation should be made to improve efficiency. In this study data were gathered from a vehicle spare parts supplier. The data collected from this firm's accounting departments and other divisions were used to analyze PAF and the Quality Ratio Analysis model, quality costs, system review, calculation of production prices, and monitoring method. As a result, the company's management program has been calculated not to be effective in calculating the company's production costs according to the output assessments attributable to worker and machine costs. In this study it is concluded that the measurement and analysis of the company's quality costs should be given greater importance.