IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2023i25p5.html
   My bibliography  Save this article

Ï»¿A Review Of The Literature On The Costs Of Quality

Author

Listed:
  • Irina Daniela GAVRILUC Iuliana Eugenia GEORGESCU

Abstract

To highlight and monitor quality costs, a company should first adopt a cost classification framework. Basically, the cost of quality ( CoQ ) is composed of the costs of conforming to the customer's standards and the costs of not conforming to these standards. Our study aims to, starting from the studies identified in the specialized literature, offer a general vision of how the issue of determining and managing quality costs is addressed. For this purpose, a quantitative and qualitative analysis of a sample of 84 articles published in the last thirty years, articles that addressed the issue of quality costs, was carried out. In the quantitative analysis, a series of grouping criteria were considered, such as: year of publication, database, type of journal, authors' contribution, geographical area, method of determining the cost of quality and various performance indicators that are based on the cost of quality. The qualitative analysis mainly aimed at clarifying the concepts used in the field of quality and the cost of quality, as well as reviewing the ways of determining and valorization of information regarding costs of quality.

Suggested Citation

  • Irina Daniela GAVRILUC Iuliana Eugenia GEORGESCU, 2023. "Ï»¿A Review Of The Literature On The Costs Of Quality," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(25), pages 1-5.
    • Handle: RePEc:alu:journl:v:1:y:2023:i:25:p:5
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2520231/05.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Evangelos Psomas & Christina Dimitrantzou & Fotios Vouzas, 2021. "Practical implications of cost of quality: a systematic literature review," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 71(8), pages 3581-3605, May.
    2. T. D. Stanley, 2001. "Wheat from Chaff: Meta-analysis as Quantitative Literature Review," Journal of Economic Perspectives, American Economic Association, vol. 15(3), pages 131-150, Summer.
    3. Alan S. Dunk, 2002. "Product quality, environmental accounting and quality performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 15(5), pages 719-732, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chunyan Li & Jianmei Gao & Lanqing Ge & Weina Hu & Qi Ban, 2023. "Do Geographical Indication Products Promote the Growth of the Agricultural Economy? An Empirical Study Based on Meta-Analysis," Sustainability, MDPI, vol. 15(19), pages 1-21, October.
    2. Josef C. Brada & Ichiro Iwasaki, 2022. "The Effect of Target-Country Institutions on Cross-Border Merger and Acquisition Activity: A Quantitative Literature Survey," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 7(1), pages 1-70.
    3. Qian Li & Yan Chen & Shikun Sun & Muyuan Zhu & Jing Xue & Zihan Gao & Jinfeng Zhao & Yihe Tang, 2022. "Research on Crop Irrigation Schedules Under Deficit Irrigation—A Meta-analysis," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 36(12), pages 4799-4817, September.
    4. Fidrmuc, Jarko & Lind, Ronja, 2020. "Macroeconomic impact of Basel III: Evidence from a meta-analysis," Journal of Banking & Finance, Elsevier, vol. 112(C).
    5. Havranek, Tomas & Irsova, Zuzana, 2011. "Estimating vertical spillovers from FDI: Why results vary and what the true effect is," Journal of International Economics, Elsevier, vol. 85(2), pages 234-244.
    6. Alderotti, Giammarco & Rapallini, Chiara & Traverso, Silvio, 2023. "The Big Five personality traits and earnings: A meta-analysis," Journal of Economic Psychology, Elsevier, vol. 94(C).
    7. repec:ebl:ecbull:v:3:y:2007:i:68:p:1-7 is not listed on IDEAS
    8. Melo, Patricia C. & Graham, Daniel J. & Noland, Robert B., 2009. "A meta-analysis of estimates of urban agglomeration economies," Regional Science and Urban Economics, Elsevier, vol. 39(3), pages 332-342, May.
    9. Simplice A. Asongu & Jacinta C. Nwachukwu, 2017. "Recent finance advances in information technology for inclusive development: a survey," Research Africa Network Working Papers 17/009, Research Africa Network (RAN).
    10. Andrew K. Rose & T. D. Stanley, 2005. "A Meta‐Analysis of the Effect of Common Currencies on International Trade," Journal of Economic Surveys, Wiley Blackwell, vol. 19(3), pages 347-365, July.
    11. Peters, Glen, 2008. "Reassessing Carbon Leakage," Conference papers 331753, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    12. Stanley, T.D. & Doucouliagos, Chris & Jarrell, Stephen B., 2008. "Meta-regression analysis as the socio-economics of economics research," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(1), pages 276-292, February.
    13. Philipp Heimberger, 2022. "Does economic globalisation promote economic growth? A meta‐analysis," The World Economy, Wiley Blackwell, vol. 45(6), pages 1690-1712, June.
    14. Ionela Ursu & Iuliana Georgescu, 2022. "Planning With Or Without Budgets? The €Œnew Controlling†Approach," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 30, pages 105-118, December.
    15. Graziella Bonanno & Lucia Errico & Nadia Fiorino & Roberto Ricciuti, 2024. "The Impact of Government Size on Corruption: A Meta-Regression Analysis," CESifo Working Paper Series 10956, CESifo.
    16. Klomp, Jeroen, 2023. "Political budget cycles in military expenditures: A meta-analysis," Economic Analysis and Policy, Elsevier, vol. 77(C), pages 1083-1102.
    17. Marek Rusnak & Tomas Havranek & Roman Horvath, 2013. "How to Solve the Price Puzzle? A Meta-Analysis," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 45(1), pages 37-70, February.
    18. Ebersberger, Bernd & Edler, Jakob & Lo, Vivien, 2006. "Improving policy understanding by means of secondary analyses of policy evaluation: a concept development," Discussion Papers "Innovation Systems and Policy Analysis" 12, Fraunhofer Institute for Systems and Innovation Research (ISI).
    19. Sebastian Gechert, 2015. "What fiscal policy is most effective? A meta-regression analysis," Oxford Economic Papers, Oxford University Press, vol. 67(3), pages 553-580.
    20. Johanna Choumert & Pascale Combes Motel & Charlain Guegang Djimeli, 2017. "The biofuel-development nexus: A meta-analysis," CERDI Working papers halshs-01512678, HAL.
    21. Neves, Pedro Cunha & Afonso, Oscar & Silva, Diana & Sochirca, Elena, 2021. "The link between intellectual property rights, innovation, and growth: A meta-analysis," Economic Modelling, Elsevier, vol. 97(C), pages 196-209.

    More about this item

    Keywords

    Cost of Quality; Quality Costing ; Cost Components ; Quality Cost Methods;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2023:i:25:p:5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.