IDEAS home Printed from https://ideas.repec.org/h/pkk/sfyr09/161-173.html
   My bibliography  Save this book chapter

Arguments for use of ABC in TQM environment

In: Proceedings of FIKUSZ '09

Author

Listed:
  • Carmen NECULA

    (The Bucharest Academy of Economic Studies, Romania)

Abstract

In the current context, analysis methods of management, quality-centered management is of particular relevance.TQM is a management approach with great potential, which incite to new and deeper analysis and research. Multiple analyses of the techniques, methods and TQM require expansion and accounting solutions.The application presented is a model for tracking quality costs in terms of applying TQM.Tracking quality costs using ABC is the solution obtained after a thorough analysis of TQM and ABC method. For relevance solution, we chose the solution in an enterprise application.The material presented is a step in the successful implementation of TQM using the method of analysis of quality costs ABC method.

Suggested Citation

  • Carmen NECULA, 2009. "Arguments for use of ABC in TQM environment," Proceedings of FIKUSZ '09, in: László Áron Kóczy (ed.),Proceedings of FIKUSZ '09, pages 161-172, Óbuda University, Keleti Faculty of Business and Management.
  • Handle: RePEc:pkk:sfyr09:161-173
    as

    Download full text from publisher

    File URL: http://uni-obuda.hu/users/vecseya/RePEc/pkk/sfyr09/Necula_Carmen.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Prajogo, Daniel I. & Sohal, Amrik S., 2006. "The relationship between organization strategy, total quality management (TQM), and organization performance--the mediating role of TQM," European Journal of Operational Research, Elsevier, vol. 168(1), pages 35-50, January.
    2. Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 195-211, April.
    3. Hsin Hsin Chang, 2006. "Development of performance measurement systems in quality management organisations," The Service Industries Journal, Taylor & Francis Journals, vol. 26(7), pages 765-786, October.
    4. Christopher D. Ittner & David F. Larcker, 1997. "The Performance Effects of Process Management Techniques," Management Science, INFORMS, vol. 43(4), pages 522-534, April.
    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. Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan, 2008. "The role of manufacturing practices in mediating the impact of activity-based costing on plant performance," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 1-19, January.
    2. Haffar, Mohamed & Al-Karaghouli, Wafi & Djebarni, Ramdane & Al-Hyari, Khalil & Gbadamosi, Gbolahan & Oster, Fiona & Alaya, Amer & Ahmed, Abir, 2023. "Organizational culture and affective commitment to e-learning’ changes during COVID-19 pandemic: The underlying effects of readiness for change," Journal of Business Research, Elsevier, vol. 155(PA).
    3. Pike, Richard H. & Tayles, Mike E. & Mansor, Nur Naha Abu, 2011. "Activity-based costing user satisfaction and type of system: A research note," The British Accounting Review, Elsevier, vol. 43(1), pages 65-72.
    4. Driss El Kadiri Boutchich, 2022. "Human Capital in Public Research Laboratory: Towards an Alternative Evaluation and Prediction Method Based on Hybridization," Annals of Data Science, Springer, vol. 9(6), pages 1181-1200, December.
    5. Bouwens, J.F.M.G. & van Lent, L.A.G.M., 2003. "Effort and Selection Effects of Incentive Contracts," Discussion Paper 2003-130, Tilburg University, Center for Economic Research.
    6. Rana Basu & Prabha Bhola, 2015. "Exploring Quality Management Practices and Its Pattern Analysis in Indian Service SMEs," Journal of Enterprising Culture (JEC), World Scientific Publishing Co. Pte. Ltd., vol. 23(02), pages 199-235, June.
    7. Adrian S. Choo & Kevin W. Linderman & Roger G. Schroeder, 2007. "Method and Psychological Effects on Learning Behaviors and Knowledge Creation in Quality Improvement Projects," Management Science, INFORMS, vol. 53(3), pages 437-450, March.
    8. Ana Kundid Novokmet & Andrijana Rogošiæ, 2017. "Long-Term Financial Effects of Quality Management System Maturity Based on ISO 9001 Principles," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1003-1003.
    9. Jessica Alzamora-Ruiz & María Fuentes-Fuentes & Myriam Martinez-Fiestas, 2021. "Together or separately? Direct and synergistic effects of Effectuation and Causation on innovation in technology-based SMEs," International Entrepreneurship and Management Journal, Springer, vol. 17(4), pages 1917-1943, December.
    10. Su, Hung-Chung & Kao, Ta-Wei (Daniel) & Linderman, Kevin, 2020. "Where in the supply chain network does ISO 9001 improve firm productivity?," European Journal of Operational Research, Elsevier, vol. 283(2), pages 530-540.
    11. Hall, Matthew, 2008. "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 141-163.
    12. Dmitrijs Solovjovs & Aleksandrs Kotlars & Valerijs Skribans & Katalin Liptak, 2017. "The Economic Significance of People Skills for Effective Enterprise Management," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 3(4), pages 360-375.
    13. Feten Hamama, 2012. "Systemes De Controle Et Processus De Gestion Des Connaissances, Une Illustration Dans Le Secteur De L'Equipement Automobile," Post-Print hal-00691176, HAL.
    14. Manuel Medina Elizondo & Francisco Ballina Rios & Jose Daniel Barquero Cabrero & Víctor Manuel Molina Morejón & Liliana Guerrero Ramos, 2011. "Strategic Analysis For Micro, Small And Medium Sized Companies In The Mexican State Of Coahuila, Analisis Estrategico Para El Desarrollo De La Micro, Pequena Y Mediana Empresa En El Estado De Coahuila," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 4(3), pages 1-19.
    15. Rajwinder Singh & H. S. Sandhu & B. A. Metri & Rajinder Kaur, 2010. "Relating Organised Retail Supply Chain Management Practices, Competitive Advantage and Organisational Performance," Vision, , vol. 14(3), pages 173-190, July.
    16. Fabiane Letícia Lizarelli & Jiju Antony & José Carlos Toledo, 2020. "Statistical thinking and its impact on operational performance in manufacturing companies: an empirical study," Annals of Operations Research, Springer, vol. 295(2), pages 923-950, December.
    17. Zeynep Ton, 2008. "The Effect of Labor on Profitability: The Role of Quality," Harvard Business School Working Papers 09-040, Harvard Business School, revised Jul 2009.
    18. Maiga, Adam S. & Nilsson, Anders & Ax, Christian, 2015. "Relationships between internal and external information systems integration, cost and quality performance, and firm profitability," International Journal of Production Economics, Elsevier, vol. 169(C), pages 422-434.
    19. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    20. López-Gamero, María D. & Claver-Cortés, Enrique & Molina-Azorín, José F., 2009. "Evaluating environmental regulation in Spain using process control and preventive techniques," European Journal of Operational Research, Elsevier, vol. 195(2), pages 497-518, June.

    More about this item

    Keywords

    quality costs; quality management;

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development

    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:pkk:sfyr09:161-173. 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: Alexandra Vécsey (email available below). General contact details of provider: https://edirc.repec.org/data/gkbmfhu.html .

    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.