Management of quality-related costs. The case of Portuguese companies
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10174/9539 |
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. |
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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 Group2014-01-13T12:42:56Z2014-01-132013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10174/9539http://hdl.handle.net/10174/9539engPires, António Ramos, Aliona Cociorva, Margarida Saraiva, Jorge Novas e Álvaro Rosa (2013), “Management of the Quality Related Costs. The case of Portuguese Companies”, Total Quality Management and Business Excellence , Vol. 24, N.º 7, 782–796, 2013, ISSN: 1478-3363.1478-3363247antonio.pires@estsetubal.ips.ptaliona.cociorva@ipleiria.ptmsaraiva@uevora.ptjlnovas@uevora.ptalvaro.rosa@iscte.ptTotal Quality Management and Business Excellence256Ramos Pires, AntónioCociorva, AlionaSaraiva, MargaridaNovas, JorgeRosa, Álvaroinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-01-03T18:51:34Zoai:dspace.uevora.pt:10174/9539Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:03:34.908674Repositório 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 Ramos Pires, António 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 |
Ramos Pires, António |
author_facet |
Ramos Pires, António Cociorva, Aliona Saraiva, Margarida Novas, Jorge Rosa, Álvaro |
author_role |
author |
author2 |
Cociorva, Aliona Saraiva, Margarida Novas, Jorge Rosa, Álvaro |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Ramos Pires, António Cociorva, Aliona Saraiva, Margarida Novas, Jorge Rosa, Álvaro |
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 2014-01-13T12:42:56Z 2014-01-13 |
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 |
http://hdl.handle.net/10174/9539 http://hdl.handle.net/10174/9539 |
url |
http://hdl.handle.net/10174/9539 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Pires, António Ramos, Aliona Cociorva, Margarida Saraiva, Jorge Novas e Álvaro Rosa (2013), “Management of the Quality Related Costs. The case of Portuguese Companies”, Total Quality Management and Business Excellence , Vol. 24, N.º 7, 782–796, 2013, ISSN: 1478-3363. 1478-3363 24 7 antonio.pires@estsetubal.ips.pt aliona.cociorva@ipleiria.pt msaraiva@uevora.pt jlnovas@uevora.pt alvaro.rosa@iscte.pt Total Quality Management and Business Excellence 256 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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 |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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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 |
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1799136519905083392 |