BibTex RIS Kaynak Göster
Yıl 2009, Cilt: 9 Sayı: 3, 933 - 953, 01.08.2009

Öz

Kaynakça

  • AĞAR, A. (2009), “ĠĢ Kazası ve Meslek Hastalığının; Unsurları, Tanımı ve Bildirim Süreleri”, ĠĢveren Dergisi, 47(4):81-86.
  • BESTERFIELD, D.; MICHNA, C.; BESTERFIELD, G and SACRE, M. (1995): Total Quality Management, Prentice Hall, USA.
  • BLAND, M., MAYNARD, J and HERBERT, D. (1998):”Quality Costing of An Administrative Process”, The TQM Magazine, 10(5):367-377.
  • BSI 6143- Part 2: British Standard Institution (1992), Guide to The Economics Of Quality: Prevention, Appraisal and Failure Model, London.
  • ÇABUK, Y. (2005):”Kalite Maliyetleri ve Kalite Maliyetlerini Ölçmeden Kullanılan Yöntemler”, ZKU Bartın Orman Fakültesi Dergisi, 7(7):1-8.
  • DALCI, Ġ and TANIġ, V. (2002): “Quality Costs and Their Importance In Cost And Management Accounting”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10(10):1134-147.
  • DEMĠRBĠLEK, S and PAZARLIOĞLU, V. (2007): “Türkiye’de ĠĢ Kazalarının OluĢumunda Etkili Olan Faktörler: Ampirik Bir Uygulama”, Finans Politik&Ekonomik Yorumlar, 44(509):81-91.
  • ESĠN, A. (2007): “ĠĢ Kazalarına DeğiĢik YaklaĢım-DavranıĢsal Güvenlik”, Mühendis ve Makine Dergisi, 48(567):3-9.
  • FEIGENBAUM, A. (1991): The Total Quality Control, McGraw-Hill, USA.
  • FERNANDEZ, S, RIOS, I., CAZORLA, A and FALERO, E. (2009), “Pilot Study On The Influence Of Stress Caused By The Need to Combine Work and Family On Occupational Accidents In Working Women”, Safety Science, No.47:192- 198.
  • GOULDEN, C and RAWLINS, L. (1997): “Quality Costing: The Application of The Process Model within a Manufacturing Environment”, International Journal of Operations&Production Management, 17(2):199-210.
  • HALIS, M and OZTAS, A. (2002): “Quality Cost Analysis in ISO-9000-Certified Turkish Companies”, Managerial Auditing Journal, 17(1):101-104.
  • HAMALAINEN, P, TAKALA, J and SAARELA, K. (2006), “Global Estimates Of Occupational Accidents”, Safety Science, No.44:137-156.
  • http://www.oit.org/ilolex/cgi-lex/convde.pl?P155
  • http://www.sgk.gov.tr/sgkshared/sskdownloads/anasayfa/istatistik/istatistik2006/ 4_2006_ISKAZASI_16_45.xls (17/02/2009)
  • http://www.wpro.who.int/NR/rdonlyres/EFD3A0FD-E836-4C13-BA04- 5614011BDE25/0/35definitions.pdf (18/02/2009)
  • KEOGH, W. (1994): “The Role of the Quality Assurance Professional in Determining Quality Costs”, Managerial Auditing Journal, 9(4):23-32.
  • KOÇ,T and DEMĠRHAN, O. (2007): “Önleme Ve Değerlendirme Maliyetleri ile Uygunsuzluk Maliyeti Arasındaki ĠliĢkinin Analizi“, Ġstanbul Ticaret Üniversitesi Fen Bilimleri Dergisi, 6(11):87-97.
  • MIGUEL, P and PONTEL, S. (2004): “Assesing Quality Costs of External Failures (Warranty Claims)”, International Journal Of Quality&Reliability Management, 21(3):309-318.
  • MUNIZ, B., PEON, J and ORDAS, C. (2008): “Relation Between Occupational Safety Management and Firm Performance”, Safety Science:1-12.
  • NIZA, C., SILVA, S and LIMA, M. (2008): “Occupational Accident Experince: Association with Workers’ Accident Explanation and Definition”, Safety Science, No.46:959-971.
  • OAKLAND, J. (2000): Total Quality Management: Text with Cases, Butterworth, Heinemann, London.
  • PLUNKETT, J. And DALE, B. (1987), “A Review of The Literature on Quality Related Costs”, International Journal of Operations&Production Management, 4 (1):40-52.
  • RODEN, S and DALE, B. (2000):”Understanding the Language of Quality Costing”, The TQM Magazine, 12(3):179-185.
  • ÜNAL, G., YAMAN, K and GÖK, A. (2008): “Türkiye’de Tarımsal ĠĢ Kazaları ve Meslek Hastalıklarının Maliyeti Üzerine Bir AraĢtırma“, Tarım Bilimleri Dergisi, 14(4):428-435.
  • UNSAR, S and SUT, N. (2009): “General Assesment of The Occupational Accidents That Occured In Turkey Between The Years 2000-2005”, Safety Science, No.47:614-619.
  • YILMAZ, G (2002):”IĢ Kazalarının Maliyeti”, http://www.isguvenligi.net (15/01/2009).
  • YÜKÇÜ, S. (1999): Kalite Maliyetlerinin MuhasebeleĢtirilmesi (Kalite Muhasebesi), Anadolu Matbaacılık,Ġzmir.
  • YÜKÇÜ, S. (2006): “Kalite Maliyetleri Muhasebesi”, Türkiye Maliyet ve Yönetim Muhasebesi Sempozyumu, Kocaeli:155-174.

IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS

Yıl 2009, Cilt: 9 Sayı: 3, 933 - 953, 01.08.2009

Öz

Occupational accidents, whether they are work-related or not, are defined as
unplanned and unforeseen incidents which cause one or more than one workers
to get ill, injured or lose their lifes. The increase in occupational accidents in
recent years, together with the decrease in productivity and production
efficiency, has mooted direct and indirect costs for companies. Quality costs are
the type of costs which arise due to the activities implemented in order to
preclude possible flaws, to the planned quality tests,and to flaws that appear
during the production or customer delivery processes. Quality costs are
classified in British Standards 6143 as follows:
(a) Prevention Costs
(b) Appraisal Costs
(c) Internal Failure Costs
(d) External Failure Costs
As regards quality costs, occupational accidents that may produce
highly excessive costs can be prevented by executing a good number of
prevention activities. With the analysis of workflow processes in the established
or subsequently established engine park, quality costs of those processes can
be measured and evaluated in terms of occupational accidents. Despite
prevention costs and appraisal costs, occupational accidents may still continue
to appear in companies owing to various reasons. Those accidents may cause
cessation in the production flow, or effect defective products. All these costs
combined may constitute a considerable amount of internal failure costs. A
company, along with internal failure, may have to endure a good number of
appraisal costs and indemnities owing to workers’ complaints. In this study the internal and external failure costs caused by a significant industrial accident
which occurred during implementation will be appraised. Furthermore, costs of
operating activities aimed at preventing this type of occupational accidents will
be discussed and a number of proposals will be presented in respect to
probable prevention costs.

Kaynakça

  • AĞAR, A. (2009), “ĠĢ Kazası ve Meslek Hastalığının; Unsurları, Tanımı ve Bildirim Süreleri”, ĠĢveren Dergisi, 47(4):81-86.
  • BESTERFIELD, D.; MICHNA, C.; BESTERFIELD, G and SACRE, M. (1995): Total Quality Management, Prentice Hall, USA.
  • BLAND, M., MAYNARD, J and HERBERT, D. (1998):”Quality Costing of An Administrative Process”, The TQM Magazine, 10(5):367-377.
  • BSI 6143- Part 2: British Standard Institution (1992), Guide to The Economics Of Quality: Prevention, Appraisal and Failure Model, London.
  • ÇABUK, Y. (2005):”Kalite Maliyetleri ve Kalite Maliyetlerini Ölçmeden Kullanılan Yöntemler”, ZKU Bartın Orman Fakültesi Dergisi, 7(7):1-8.
  • DALCI, Ġ and TANIġ, V. (2002): “Quality Costs and Their Importance In Cost And Management Accounting”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10(10):1134-147.
  • DEMĠRBĠLEK, S and PAZARLIOĞLU, V. (2007): “Türkiye’de ĠĢ Kazalarının OluĢumunda Etkili Olan Faktörler: Ampirik Bir Uygulama”, Finans Politik&Ekonomik Yorumlar, 44(509):81-91.
  • ESĠN, A. (2007): “ĠĢ Kazalarına DeğiĢik YaklaĢım-DavranıĢsal Güvenlik”, Mühendis ve Makine Dergisi, 48(567):3-9.
  • FEIGENBAUM, A. (1991): The Total Quality Control, McGraw-Hill, USA.
  • FERNANDEZ, S, RIOS, I., CAZORLA, A and FALERO, E. (2009), “Pilot Study On The Influence Of Stress Caused By The Need to Combine Work and Family On Occupational Accidents In Working Women”, Safety Science, No.47:192- 198.
  • GOULDEN, C and RAWLINS, L. (1997): “Quality Costing: The Application of The Process Model within a Manufacturing Environment”, International Journal of Operations&Production Management, 17(2):199-210.
  • HALIS, M and OZTAS, A. (2002): “Quality Cost Analysis in ISO-9000-Certified Turkish Companies”, Managerial Auditing Journal, 17(1):101-104.
  • HAMALAINEN, P, TAKALA, J and SAARELA, K. (2006), “Global Estimates Of Occupational Accidents”, Safety Science, No.44:137-156.
  • http://www.oit.org/ilolex/cgi-lex/convde.pl?P155
  • http://www.sgk.gov.tr/sgkshared/sskdownloads/anasayfa/istatistik/istatistik2006/ 4_2006_ISKAZASI_16_45.xls (17/02/2009)
  • http://www.wpro.who.int/NR/rdonlyres/EFD3A0FD-E836-4C13-BA04- 5614011BDE25/0/35definitions.pdf (18/02/2009)
  • KEOGH, W. (1994): “The Role of the Quality Assurance Professional in Determining Quality Costs”, Managerial Auditing Journal, 9(4):23-32.
  • KOÇ,T and DEMĠRHAN, O. (2007): “Önleme Ve Değerlendirme Maliyetleri ile Uygunsuzluk Maliyeti Arasındaki ĠliĢkinin Analizi“, Ġstanbul Ticaret Üniversitesi Fen Bilimleri Dergisi, 6(11):87-97.
  • MIGUEL, P and PONTEL, S. (2004): “Assesing Quality Costs of External Failures (Warranty Claims)”, International Journal Of Quality&Reliability Management, 21(3):309-318.
  • MUNIZ, B., PEON, J and ORDAS, C. (2008): “Relation Between Occupational Safety Management and Firm Performance”, Safety Science:1-12.
  • NIZA, C., SILVA, S and LIMA, M. (2008): “Occupational Accident Experince: Association with Workers’ Accident Explanation and Definition”, Safety Science, No.46:959-971.
  • OAKLAND, J. (2000): Total Quality Management: Text with Cases, Butterworth, Heinemann, London.
  • PLUNKETT, J. And DALE, B. (1987), “A Review of The Literature on Quality Related Costs”, International Journal of Operations&Production Management, 4 (1):40-52.
  • RODEN, S and DALE, B. (2000):”Understanding the Language of Quality Costing”, The TQM Magazine, 12(3):179-185.
  • ÜNAL, G., YAMAN, K and GÖK, A. (2008): “Türkiye’de Tarımsal ĠĢ Kazaları ve Meslek Hastalıklarının Maliyeti Üzerine Bir AraĢtırma“, Tarım Bilimleri Dergisi, 14(4):428-435.
  • UNSAR, S and SUT, N. (2009): “General Assesment of The Occupational Accidents That Occured In Turkey Between The Years 2000-2005”, Safety Science, No.47:614-619.
  • YILMAZ, G (2002):”IĢ Kazalarının Maliyeti”, http://www.isguvenligi.net (15/01/2009).
  • YÜKÇÜ, S. (1999): Kalite Maliyetlerinin MuhasebeleĢtirilmesi (Kalite Muhasebesi), Anadolu Matbaacılık,Ġzmir.
  • YÜKÇÜ, S. (2006): “Kalite Maliyetleri Muhasebesi”, Türkiye Maliyet ve Yönetim Muhasebesi Sempozyumu, Kocaeli:155-174.
Toplam 29 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA72JY84ZH
Bölüm Araştırma Makalesi
Yazarlar

Süleyman Yükçü

Seçkin Gönen Bu kişi benim

Yayımlanma Tarihi 1 Ağustos 2009
Yayımlandığı Sayı Yıl 2009 Cilt: 9 Sayı: 3

Kaynak Göster

APA Yükçü, S., & Gönen, S. (2009). IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS. Ege Academic Review, 9(3), 933-953.
AMA Yükçü S, Gönen S. IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS. eab. Ağustos 2009;9(3):933-953.
Chicago Yükçü, Süleyman, ve Seçkin Gönen. “IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS”. Ege Academic Review 9, sy. 3 (Ağustos 2009): 933-53.
EndNote Yükçü S, Gönen S (01 Ağustos 2009) IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS. Ege Academic Review 9 3 933–953.
IEEE S. Yükçü ve S. Gönen, “IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS”, eab, c. 9, sy. 3, ss. 933–953, 2009.
ISNAD Yükçü, Süleyman - Gönen, Seçkin. “IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS”. Ege Academic Review 9/3 (Ağustos 2009), 933-953.
JAMA Yükçü S, Gönen S. IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS. eab. 2009;9:933–953.
MLA Yükçü, Süleyman ve Seçkin Gönen. “IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS”. Ege Academic Review, c. 9, sy. 3, 2009, ss. 933-5.
Vancouver Yükçü S, Gönen S. IMPLEMENTATION PROPOSAL FOR THE ASSESSMENT OF OCCUPATIONAL ACCIDENT COSTS IN TERMS OF QUALITY COSTS. eab. 2009;9(3):933-5.