Management of quality-related costs: the case of Portuguese companies

Detalhes bibliográficos
Autor(a) principal: Pires, A. R.
Data de Publicação: 2013
Outros Autores: Cociorva, A., Saraiva, M., Novas, J. C., Rosa, A.
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://ciencia.iscte-iul.pt/public/pub/id/23723
http://hdl.handle.net/10071/10306
Resumo: The traditional view of quality-related costs (QRC) tries to justify investment in prevention as a way to reduce the costs of failure. But this static view must counter a more dynamic vision that fosters continuous improvement and assesses the costs and benefits of implementing techniques and methods of quality management, such as certification of ISO 9001systems. However, it is unknown whether such companies are also engaged in the management of QRC arising from activities undertaken, either at the level of monitoring, or coming from failures, and if such organisations verify (or not) the recovery of investments in quality. In this sense, the present article aims to provide insight into the procedures adopted by Portuguese companies in managing QRC, and to assess the extent to which management reports allow the analysis of quality costs and contribute to the related planning and control activities. The results of this study showed that there is hardly any assent to the implementation of formal mechanisms for planning and control of QRC, and to the explicit identification and segregation of those costs in management reports.
id RCAP_2968493dd15b4701f313b9bd050b61dc
oai_identifier_str oai:repositorio.iscte-iul.pt:10071/10306
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Management of quality-related costs: the case of Portuguese companiesQuality-related costsManagementPortuguese companiesThe traditional view of quality-related costs (QRC) tries to justify investment in prevention as a way to reduce the costs of failure. But this static view must counter a more dynamic vision that fosters continuous improvement and assesses the costs and benefits of implementing techniques and methods of quality management, such as certification of ISO 9001systems. However, it is unknown whether such companies are also engaged in the management of QRC arising from activities undertaken, either at the level of monitoring, or coming from failures, and if such organisations verify (or not) the recovery of investments in quality. In this sense, the present article aims to provide insight into the procedures adopted by Portuguese companies in managing QRC, and to assess the extent to which management reports allow the analysis of quality costs and contribute to the related planning and control activities. The results of this study showed that there is hardly any assent to the implementation of formal mechanisms for planning and control of QRC, and to the explicit identification and segregation of those costs in management reports.Routledge/Taylor and Francis Group2015-12-03T16:02:10Z2013-01-01T00:00:00Z20132015-12-03T16:00:01Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://ciencia.iscte-iul.pt/public/pub/id/23723http://hdl.handle.net/10071/10306eng1478-3363Pires, A. R.Cociorva, A.Saraiva, M.Novas, J. C.Rosa, A.info:eu-repo/semantics/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:57:48Zoai:repositorio.iscte-iul.pt:10071/10306Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:29:55.403376Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Management of quality-related costs: the case of Portuguese companies
title Management of quality-related costs: the case of Portuguese companies
spellingShingle Management of quality-related costs: the case of Portuguese companies
Pires, A. R.
Quality-related costs
Management
Portuguese companies
title_short Management of quality-related costs: the case of Portuguese companies
title_full Management of quality-related costs: the case of Portuguese companies
title_fullStr Management of quality-related costs: the case of Portuguese companies
title_full_unstemmed Management of quality-related costs: the case of Portuguese companies
title_sort Management of quality-related costs: the case of Portuguese companies
author Pires, A. R.
author_facet Pires, A. R.
Cociorva, A.
Saraiva, M.
Novas, J. C.
Rosa, A.
author_role author
author2 Cociorva, A.
Saraiva, M.
Novas, J. C.
Rosa, A.
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Pires, A. R.
Cociorva, A.
Saraiva, M.
Novas, J. C.
Rosa, A.
dc.subject.por.fl_str_mv Quality-related costs
Management
Portuguese companies
topic Quality-related costs
Management
Portuguese companies
description The traditional view of quality-related costs (QRC) tries to justify investment in prevention as a way to reduce the costs of failure. But this static view must counter a more dynamic vision that fosters continuous improvement and assesses the costs and benefits of implementing techniques and methods of quality management, such as certification of ISO 9001systems. However, it is unknown whether such companies are also engaged in the management of QRC arising from activities undertaken, either at the level of monitoring, or coming from failures, and if such organisations verify (or not) the recovery of investments in quality. In this sense, the present article aims to provide insight into the procedures adopted by Portuguese companies in managing QRC, and to assess the extent to which management reports allow the analysis of quality costs and contribute to the related planning and control activities. The results of this study showed that there is hardly any assent to the implementation of formal mechanisms for planning and control of QRC, and to the explicit identification and segregation of those costs in management reports.
publishDate 2013
dc.date.none.fl_str_mv 2013-01-01T00:00:00Z
2013
2015-12-03T16:02:10Z
2015-12-03T16:00:01Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ciencia.iscte-iul.pt/public/pub/id/23723
http://hdl.handle.net/10071/10306
url https://ciencia.iscte-iul.pt/public/pub/id/23723
http://hdl.handle.net/10071/10306
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1478-3363
dc.rights.driver.fl_str_mv info:eu-repo/semantics/embargoedAccess
eu_rights_str_mv embargoedAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Routledge/Taylor and Francis Group
publisher.none.fl_str_mv Routledge/Taylor and Francis Group
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799134861200457728