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DÜŞÜNME SÜRECİ ARAÇLARI VE KALİTE MALİYETLERİNİN BİRLİKTE KULLANILMASI: BİR OTEL İŞLETMESİNDE UYGULAMA

Year 2015, Volume: 15 Issue: 46, 97 - 114, 01.10.2015

Abstract

Kısıtlar teorisi işletmelerin temel amacının kar elde etmek olduğunu ve işletmelerin bu amaçlarını gerçekleştirmelerine engel en az bir veya birkaç kısıt olduğunu vurgulayan bir yönetim felsefesi olarak ortaya çıkmıştır1.Geçmişten günümüze kısıtlar teorisi pek çok sanayi işletmesine başarı ile uygulanmıştır. Ancak son yıllardasanayi işletmelerinde olduğu kadar hizmet işletmelerinde de kullanımı yaygınlaşmaya başlamıştır2. Bu çalışmada bir hizmet işletmesinde düşünme süreci araçları ile kalite maliyetleri birlikte kullanılarak işletme karlılığına etkisi araştırılmıştır. Bu çerçevede bir otel işletmesinde olay çalışması yapılmıştır. Yapılan olay çalışmasıile öncelikle işletmenin mevcut durumu ortaya konmuş ve kısıtlar teorisinin düşünme süreci araçları kullanılarak kısıtları tespit edilmeye çalışmıştır. Daha sonra tespit edilen kısıtların, kalite maliyetleri PAF modeli ileyönetilmesi sonucu işletmenin karlılığındaki değişimler belirlenmeye çalışılmıştır

References

  • Atwater, B. ve Gagne, M. L. 1997. “The Theory of Constraints Versus Contribution Margin Analysis for Product Mix Decisions” Journal of Cost Management, 11 (1): 6-15.
  • Bayazıtlı, E., Gürel, E. ve Yayla, H. E. (2005). “Yönetim muhasebesinde güncel bir yaklaşım: Dönüşüm muhasebesi”. XXIV. Türkiye Muhasebe Eğitimi Sempozyumu, 27-30 Nisan 2005, Muğla.
  • Blackstone, J. H. 2001. “Theory of Constraints: a Status Report” International Journal of Production Research, 39 (6): 1053- 1080.
  • Chopra, A. ve Garg, D. 2011. “Behavior Patterns of Quality Cost Categories” The TQM Journal, 23(5): 510-515.
  • Dahlgaard, J., Kristensen, K. V. & Kanji, G. K. 1992. “Quality Costs and Total Quality Management” Total Quality Management, 3(3): 210-228.
  • Dalcı, İ. ve Koşan L. 2012. “Theory of Constraints Thinking-Process Tools Facilitate Goal Achievement for Hotel Management: A Case Study of Improving Customer Satisfaction” Journal of Hospitality Marketing & Management, 21:5, 541-568
  • Desai, D. A. 2008. “Cost of Quality in Small- and Medium Sized Enterprises: Case of an Indian Engineering Company” Production Planning & Control, 19(1): 25-34.
  • Dettmer, H. W. 2007. Goldratt’s Theory of Constraints: A Systems Approach to Complex Problem Solving. Wisconsin: Quality Press.
  • Geri, N. ve Ahituv, N. (2008). “A theory of constraints approach to interorganizational system implementation” .Inf. Syst. E-Buss Manage, 6, 341-360.
  • Giakatis, G., Enkawal, T. ve Washitani, K. 2001. “Hidden Quality Costs and the Distinction between Quality Cost and Quality Loss” Total Quality Management, 12(2): 179-190.
  • Gupta, M., Boyd, L. ve Sussman, L. 2004. “To Better Maps: A TOC Primer for Strategic Planning” Business Horizons, 47(2), 15-26.
  • Hacırüstemoğlu, R. ve Şakrak, M. 2002. Maliyet Muhasebesinde Güncel Yaklaşımlar. İstanbul Türkmen Yayınevi.
  • Heskett, J. L., Jones, T. O., Loveman, G. W., Sasser, W. E. ve Schlesinger, L.A., 1994. “Putting Service-Profit Chain to Work” Harvard Business Review, March-April: 164-174.
  • Hsu, P. F. ve Sun, M. H. 2005. “Using Theory of Constraints to Improve the Identification and Solution of Managerial Problems” International Journal of Management, 22(3): 415-425.
  • Kettering, R. C. 2001. “Accounting for Quality with Nonfinancial Measures: A Simple No-Cost Program for the Small Company” Management Accounting Quarterly, Spring: 14-19.
  • Lockamy, A. 2003. “A Constraint-Based Framework for Strategic Cost Management” Industrial Management and Data Systems, 103(8): 591-599.
  • Mabin, V. J., Forgeson S. ve Green, L. 2001. “Harnessing Resistance: Using the Theory of Constraints to Assist Change Management” Journal of European Industrial Training, 25: 168-191
  • Mahamda, A. A. 2005. “Implementing a Cost of Quality System is a Step Toward Reducing the Cost of Quality” Unpublished Master’s Thesis, California State University, USA.
  • Mehra, S., Inman, R. A., ve Tuite, G. 2005. “A Simulation-Based Comparison of TOC and Traditional Accounting Performance Measures in a Process Industry” Journal of Manufacturing Technology Management, 16(3): 328-342.
  • Moss, H. K. 2007. “Improving Service Quality with the Theory of Constraints” Journal of Academy of Business Economics, March: 1-15.
  • Motvani J., Klein, D. ve Harowits, R. (1996) “The theory of constraints in services: part 2 – examples from health care”. Managing Service Quality, 6 (2), 30-34.
  • Nagar, V. ve Rajan, M. V. 2001. “The Revenue Implications of Financial and Operational Measures of Product Quality” The Accounting Reviews, 76 (4): 495–513.
  • Oliver, J. ve Qu, W. 1999. “Cost of Quality Reporting: Some Australian Evidence” International Journal of Applied Quality Management, 2(2): 233-250.
  • Özkul, E. ve Bozkurt, M. (2006). “Hizmet işletmelerinde müşteri memnuniyeti ve müşteri şikayetleri yönetimi hakkında teorik bir değerlendirme”. EKEV Akademi Dergisi, 10 (29), 323-336.
  • Rahman, S. (2002). “The theory of constraints’ thinking process approach to developing strategies in supply chains”. International Journal of Physical Distribution and Logistics Management, 32(10), 809-828.
  • Reichheld, F. F., ve Sasser, W. E. 1990. “Zero Defections: Quality Comes to Services” Harvard Business Review, September-October: 105-116.
  • Reid, R. A. (2007). “Applying TOC five-step focusing process in the service sector: A banking subsystem”, Managing Service Quality, 17(2), 209 – 234.
  • Reid, R. A. ve Cormier, J. R. 2003. “Applying the TOC TP: A Case Study in the Service Sector” Managing Service Quality, 13 (5): 349-369.
  • Ruhl, J. M. (1997). “The theory of constraints within a cost management framework” Journal of Cost Management, 11(6), 16-25.
  • Sedevich Fons, L. A. 2012. “Integration of Quality Cost and Accounting Practices” The TQM Journal, 24(4): 338 – 351.
  • Sharma Kumar, R., Kumar, D. ve Kumar, P. 2007. “Quality Costing in Process Industries Through QCAS: A Practical Case” International Journal of Production Research, 45(15): 3381 – 3403.
  • Sower, E. V. ve Quarles, R. 2003. “Cost of Quality: Why More Organizations do not Use it Effectively” Annual Quality Congress, 57: 625-637.
  • Taylor, L. J., Nunley, A. M. ve Flock, M. D. 2004. “WIP Inventory: Assets or Liability”. Cost Engineering, 46(8): 19-25.
  • Türkiye İstatistik Kurumu, www.tuik.gov.tr, Erişim Tarihi: 24.02.2014
  • Ünal, E. N. 2000. “Kısıtlar Teorisi ve Yönetim Muhasebesi Açısından Değerlendirilmesi: Bir Sanayi İşletmesinde Uygulama”, Yayınlanmamış yüksek lisans tezi, Çukurova Üniversitesi, Adana.
  • Walker, E. D. ve Cox, J. F. 2006. “Addressing Ill-structured Problems Using Goldratt’s Thinking Processes: A White Collar Example” Management Decision, 44(1): 137-154.
  • Watson, K. J., Blackstone, J. H. ve Gardiner, S. C. 2007. “The Evolution of a Management Philosophy: The Theory of Constraints” Journal of Operations Management, 25: 387- 402.

INTEGRATING THINKING PROCESS TOOLS AND COST OF QUALITY: A CASE STUDY IN A HOTEL COMPANY

Year 2015, Volume: 15 Issue: 46, 97 - 114, 01.10.2015

Abstract

Theory of constraints has emerged as a management philosophy that emphasizes that a companies’ main goal is making money and there are always at least one or more constraints that prevent companies from the reali- zation of this goal3 Past to the present theory of constraints have been successfully applied to many industrial businesses. But in recent years it has become a preferred method in service companies as well as in industrial enterprise4. In this study, the effect on service companies’ profitability has been examined by integrating thin- king process tools with cost of quality. In this context, a case study was conducted at a hotel. By means of this case study, primarily, the company’s current situation is put forward and the constraints are determined by using thinking process tools of theory of constraints. Then, changes in the profitability of the company by managing these constraints using a PAF model are explained

References

  • Atwater, B. ve Gagne, M. L. 1997. “The Theory of Constraints Versus Contribution Margin Analysis for Product Mix Decisions” Journal of Cost Management, 11 (1): 6-15.
  • Bayazıtlı, E., Gürel, E. ve Yayla, H. E. (2005). “Yönetim muhasebesinde güncel bir yaklaşım: Dönüşüm muhasebesi”. XXIV. Türkiye Muhasebe Eğitimi Sempozyumu, 27-30 Nisan 2005, Muğla.
  • Blackstone, J. H. 2001. “Theory of Constraints: a Status Report” International Journal of Production Research, 39 (6): 1053- 1080.
  • Chopra, A. ve Garg, D. 2011. “Behavior Patterns of Quality Cost Categories” The TQM Journal, 23(5): 510-515.
  • Dahlgaard, J., Kristensen, K. V. & Kanji, G. K. 1992. “Quality Costs and Total Quality Management” Total Quality Management, 3(3): 210-228.
  • Dalcı, İ. ve Koşan L. 2012. “Theory of Constraints Thinking-Process Tools Facilitate Goal Achievement for Hotel Management: A Case Study of Improving Customer Satisfaction” Journal of Hospitality Marketing & Management, 21:5, 541-568
  • Desai, D. A. 2008. “Cost of Quality in Small- and Medium Sized Enterprises: Case of an Indian Engineering Company” Production Planning & Control, 19(1): 25-34.
  • Dettmer, H. W. 2007. Goldratt’s Theory of Constraints: A Systems Approach to Complex Problem Solving. Wisconsin: Quality Press.
  • Geri, N. ve Ahituv, N. (2008). “A theory of constraints approach to interorganizational system implementation” .Inf. Syst. E-Buss Manage, 6, 341-360.
  • Giakatis, G., Enkawal, T. ve Washitani, K. 2001. “Hidden Quality Costs and the Distinction between Quality Cost and Quality Loss” Total Quality Management, 12(2): 179-190.
  • Gupta, M., Boyd, L. ve Sussman, L. 2004. “To Better Maps: A TOC Primer for Strategic Planning” Business Horizons, 47(2), 15-26.
  • Hacırüstemoğlu, R. ve Şakrak, M. 2002. Maliyet Muhasebesinde Güncel Yaklaşımlar. İstanbul Türkmen Yayınevi.
  • Heskett, J. L., Jones, T. O., Loveman, G. W., Sasser, W. E. ve Schlesinger, L.A., 1994. “Putting Service-Profit Chain to Work” Harvard Business Review, March-April: 164-174.
  • Hsu, P. F. ve Sun, M. H. 2005. “Using Theory of Constraints to Improve the Identification and Solution of Managerial Problems” International Journal of Management, 22(3): 415-425.
  • Kettering, R. C. 2001. “Accounting for Quality with Nonfinancial Measures: A Simple No-Cost Program for the Small Company” Management Accounting Quarterly, Spring: 14-19.
  • Lockamy, A. 2003. “A Constraint-Based Framework for Strategic Cost Management” Industrial Management and Data Systems, 103(8): 591-599.
  • Mabin, V. J., Forgeson S. ve Green, L. 2001. “Harnessing Resistance: Using the Theory of Constraints to Assist Change Management” Journal of European Industrial Training, 25: 168-191
  • Mahamda, A. A. 2005. “Implementing a Cost of Quality System is a Step Toward Reducing the Cost of Quality” Unpublished Master’s Thesis, California State University, USA.
  • Mehra, S., Inman, R. A., ve Tuite, G. 2005. “A Simulation-Based Comparison of TOC and Traditional Accounting Performance Measures in a Process Industry” Journal of Manufacturing Technology Management, 16(3): 328-342.
  • Moss, H. K. 2007. “Improving Service Quality with the Theory of Constraints” Journal of Academy of Business Economics, March: 1-15.
  • Motvani J., Klein, D. ve Harowits, R. (1996) “The theory of constraints in services: part 2 – examples from health care”. Managing Service Quality, 6 (2), 30-34.
  • Nagar, V. ve Rajan, M. V. 2001. “The Revenue Implications of Financial and Operational Measures of Product Quality” The Accounting Reviews, 76 (4): 495–513.
  • Oliver, J. ve Qu, W. 1999. “Cost of Quality Reporting: Some Australian Evidence” International Journal of Applied Quality Management, 2(2): 233-250.
  • Özkul, E. ve Bozkurt, M. (2006). “Hizmet işletmelerinde müşteri memnuniyeti ve müşteri şikayetleri yönetimi hakkında teorik bir değerlendirme”. EKEV Akademi Dergisi, 10 (29), 323-336.
  • Rahman, S. (2002). “The theory of constraints’ thinking process approach to developing strategies in supply chains”. International Journal of Physical Distribution and Logistics Management, 32(10), 809-828.
  • Reichheld, F. F., ve Sasser, W. E. 1990. “Zero Defections: Quality Comes to Services” Harvard Business Review, September-October: 105-116.
  • Reid, R. A. (2007). “Applying TOC five-step focusing process in the service sector: A banking subsystem”, Managing Service Quality, 17(2), 209 – 234.
  • Reid, R. A. ve Cormier, J. R. 2003. “Applying the TOC TP: A Case Study in the Service Sector” Managing Service Quality, 13 (5): 349-369.
  • Ruhl, J. M. (1997). “The theory of constraints within a cost management framework” Journal of Cost Management, 11(6), 16-25.
  • Sedevich Fons, L. A. 2012. “Integration of Quality Cost and Accounting Practices” The TQM Journal, 24(4): 338 – 351.
  • Sharma Kumar, R., Kumar, D. ve Kumar, P. 2007. “Quality Costing in Process Industries Through QCAS: A Practical Case” International Journal of Production Research, 45(15): 3381 – 3403.
  • Sower, E. V. ve Quarles, R. 2003. “Cost of Quality: Why More Organizations do not Use it Effectively” Annual Quality Congress, 57: 625-637.
  • Taylor, L. J., Nunley, A. M. ve Flock, M. D. 2004. “WIP Inventory: Assets or Liability”. Cost Engineering, 46(8): 19-25.
  • Türkiye İstatistik Kurumu, www.tuik.gov.tr, Erişim Tarihi: 24.02.2014
  • Ünal, E. N. 2000. “Kısıtlar Teorisi ve Yönetim Muhasebesi Açısından Değerlendirilmesi: Bir Sanayi İşletmesinde Uygulama”, Yayınlanmamış yüksek lisans tezi, Çukurova Üniversitesi, Adana.
  • Walker, E. D. ve Cox, J. F. 2006. “Addressing Ill-structured Problems Using Goldratt’s Thinking Processes: A White Collar Example” Management Decision, 44(1): 137-154.
  • Watson, K. J., Blackstone, J. H. ve Gardiner, S. C. 2007. “The Evolution of a Management Philosophy: The Theory of Constraints” Journal of Operations Management, 25: 387- 402.
There are 37 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Hülya Taştan This is me

Elif N Demircioğlu This is me

Publication Date October 1, 2015
Published in Issue Year 2015 Volume: 15 Issue: 46

Cite

APA Taştan, H., & Demircioğlu, E. N. (2015). DÜŞÜNME SÜRECİ ARAÇLARI VE KALİTE MALİYETLERİNİN BİRLİKTE KULLANILMASI: BİR OTEL İŞLETMESİNDE UYGULAMA. Muhasebe Ve Denetime Bakış, 15(46), 97-114.