Performance measurement and quality costing in Tunisian manufacturing companies

Abstract

Purpose – The purpose of this paper is to present the results of an exploratory survey on the implementation of quality costs programmes in Tunisian manufacturing companies. It aims also to observe the impact of quality cost system (QCS) adoption on operational performance by the manufacturing companies. Design/methodology/approach – An interview-based survey was employed in order to investigate the extent and consequences of implementing quality costs programmes in Tunisian manufacturing companies. A questionnaire was developed and used in the interviews across a sample of Tunisian companies. Findings – A factor analysis revealed that companies which adopted QCS have less internal and external failures costs than others. It also revealed that these companies invest more in prevention and appraisal actions than others. It showed that QCS adoption has positive consequences on the companies’ performance. Research limitations/implications – The presented results are limited by the low response rate and the small sample size. Since the respondents belong to manufacturing companies, the research results could be only indicative of this type of companies. Originality/value – The results of the research presented in this paper reflect the general practices and perceptions of manufacturing companies on quality performance measures in Tunisia. It provides a new sight of quality costs programmes practiced in Tunisian manufacturing companies. It highlights the implementation of QCS in manufacturing companies.