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Developing a quality costing system: Key features and outcomes

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  • Pursglove, A. B.
  • Dale, B. G.

Abstract

This paper discusses the development and operation of a system of quality costing in a manufacturer of coatings for industrial applications. The work reported is of particular value since most of the well-publicised material on quality costing is in relation to mechanical and electrical engineering type situations. Attention is drawn to the difficulties encountered in establishing the system, including the adaptions and additions needed to the cost elements which had been identified from the quality costing literature, deciding what was a quality-related cost, determining the reporting format for quality costs, the elimination of double counting, and dealing with the operating practices of accountants. The collection, reporting and uses of quality cost data are also examined. It is also pointed out that many of the practical findings support much of the quality costing theory.

Suggested Citation

  • Pursglove, A. B. & Dale, B. G., 1995. "Developing a quality costing system: Key features and outcomes," Omega, Elsevier, vol. 23(5), pages 567-575, October.
    • Handle: RePEc:eee:jomega:v:23:y:1995:i:5:p:567-575
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    References listed on IDEAS

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    1. Eldridge, S. & Dale, B. G., 1989. "Quality costing: The lessons learnt from a study carried out in two phases," Engineering Costs and Production Economics, Elsevier, vol. 18(1), pages 33-44, October.
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    Cited by:

    1. Farooq, Muhammad Arsalan & Kirchain, Randolph & Novoa, Henriqueta & Araujo, Antonio, 2017. "Cost of quality: Evaluating cost-quality trade-offs for inspection strategies of manufacturing processes," International Journal of Production Economics, Elsevier, vol. 188(C), pages 156-166.

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