Quality Costing
This book is one of the few English language texts devoted to the subject of quality costing. The material is based on research work carried out by the authors at the Manchester School of Managememt, UMIST, over the last nine years or so. The research has
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Quality Costing Barrie G. Dale
Senior Lecturer and Director UMISI Quality Management Centre Manchester and
James J. Plunkett
Late Iotal Quality Management Project Officer UMISI Quality Management Centre Manchester
SPRINGER-SCIENCE+BUSINESS MEDIA, B.V.
First edition 1991
©
1991 Barrie G. Dale and James J. Plunkett Originally published by Chapman & Hali in 1991 Typeset in 10112 Palatino by Input Typesetting Ltd Apart from any fair dealing for the purposes of research ar private study, or criticism or review, as permitted under the UK Copyright Designs and Patents Act, 1988, this publication may not be reproduced, stored, or transmitted, in any form or by any means, without the prior permission in writing of the publishers, or in the case of reprographic reproduction only in accordance with the terms of the licences issued by the Copyright Licensing Agency in the UK, or in accordance with the terms of licences issued by the appropriate Reproduction Rights Organization outside the UK. Enquiries concerning reproduction outside the terms stated here should be sent to the publishers at the UK address printed on this page. The publisher makes no representation, express or implied, with regard to the accuracy of the information contained in this book and cannot accept any legal responsibility or liability for any errors or omissions that may be made. British Library Cataloguing in Publication Data Dale, Barrie G. Quality costing. 1. Quality control 1. Title II. Plunkett, J. J. 658.562 ISBN 978-0-412-38860-6 ISBN 978-1-4615-3870-7 (eBook) DOI 10.1007/978-1-4615-3870-7 Library of Congress Cataloging-in-Publication Data Dale, B. G. Quality costing / Barrie G. Dale and James J. Plunkett.-1st ed. p. em. Inc1udes bibliographieal referenees and index. 1. Quality eontrol-Costs. 2. Quality eontrol-Costs-Case studies. 3. Manufactures-Quality control-Case studies. 1. Plunkett, James J. II. Title. 90--49713 TS156.D34 1991 CIP 658.5'62-dc20
Contents
Preface
ix
1
Quality costing: an introduction 1.1 The role of quality costing in total quality management 1.2 What are quality costs? 1.3 Quality costs and in-built inefficiencies 1.4 Quality costs and delivery performance 1.5 A short history of quality costing 1.6 Why are quality costs important? 1.7 Published quality cost data 1.8 Why measure quality costs? 1.9 Accounting, accountants and quality costing References
1 5 6 7 8 11 12 16 16 20
2
Definitions of quality costs 2.1 The importance of definitions 2.2 Quality cost categories 2.3 Quality cost elements 2.4 Difficulties associated with quality cost definitions 2.5 Concessions, modifications and engineering changes References
23 23 25 28 30 33 34
3
Collection of quality costs 3.1 Establishing the objectives for quality cost collection 3.2 Available advice on quality cost collection 3.3 Various approaches to quality cost collection 3.4 Ease of collection
36 36 38 40 43
1
vi
CONTENTS
3.5 The level of detail in the costs collected 3.6 Accuracy of data 3.7 The people involved in quality cost collection 3.8 The view
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