Σύγχρονες εξελίξεις στη διαχείριση του κόστους ποιότητας
Σιγανάκης, Δημήτριος - Σοφοκλής Α.
The purpose of this study is the investigation of current and relatively recent developments in the management of quality costs. This is pursued in relation to issues of conceptual distinctions, which form the basis of any further study, developments in cost of quality models, measurement approaches and the recent written experience in the management of quality costs. The study begins with the examination and comparative confrontation of existing alternative categorizations and relative terms of quality costs, the examination of the relations among their elements and the proposal of a new categorization. Reference is also being made to the special field of data quality costs, which have not yet drawn sufficient attention in the related literature. The proposed categorizations of data quality costs are presented and discussed. Moreover, existing economic and diagrammatic quality cost models are presented, and quality cost measurement approaches are being examined. The main conclusions of quality cost simulation studies are presented and the limitations of measurement approaches are discussed along with the comparison of these approaches on the basis of a number of characteristics or features. The examination of quality cost models ends with the development of a simple economic model for the explanation of the choices made by an organization about the quality level and cost, taking into account a dual perspective of quality. Next, vital aspects of total quality management and competiveness are presented and the relation and importance of quality costing to them is being examined by explaining its strategic aspects. The problems and usefulness of a quality cost system are studied and an implementation model is presented. The conclusions about the practices and current extent of usage of quality costing in the resent literature are summarized. The study ends with the presentation and discussion of a number of recent case studies about the measurement, management and use of quality costs and their outcomes.