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Please use this identifier to cite or link to this item: http://repository.iitr.ac.in/handle/123456789/12233
Title: Quality costing in process industries through QCAS: A practical case
Authors: Sharma R.K.
Kumar D.
Kumar P.
Published in: International Journal of Production Research
Abstract: The paper aims to describe a structured framework to implement, sustain and manage a quality-costing program in a process industry. After briefing about the advantages and disadvantages of various cost accounting approaches practiced by the industries, the authors described the need for attaching fuzziness to the notion of 'quality'. The proposed approach is discussed with the help of a case from paper industry. After obtaining expert elicitation, the imprecise, vague, and complex information related to quality cost items (under four key cost segments, i.e. prevention [P], appraisal [A], Internal failure [IF], and external failure [EF]) is synthesized using well-established principles of fuzzy set theory. To help the management in successful implementation of quality cost accounting system (QCAS) five alternatives for each cost category were considered. By obtaining the priority values with respect to various alternatives the implementation program was revived. The comparative analysis carried out after collecting the information under PAF cost segments showed a progressive and significant change in quality costs.
Citation: International Journal of Production Research (2007), 45(15): 3381-3403
URI: https://doi.org/10.1080/00207540600774067
http://repository.iitr.ac.in/handle/123456789/12233
Issue Date: 2007
Keywords: Appraisal
Failure costs
Fuzzy sets
Prevention
Quality costs
ISSN: 207543
Author Scopus IDs: 55685403700
57202478211
55952759400
Author Affiliations: Sharma, R.K., Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee 247667, India
Kumar, D., Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee 247667, India
Kumar, P., Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee 247667, India
Corresponding Author: Sharma, R.K.; Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee 247667, India; email: rks_iitr@rediffmail.com
Appears in Collections:Journal Publications [ME]

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