KALİTE MALİYETLERİ VE YAŞAM BOYU MALİYETLEME YÖNTEMİ

Yıl 2008, Sayı: 26, 85 - 102, 01.10.2008

Hüseyin Ali Kutlu

Öz

Bu çalışmada, yaşam boyu maliyetleme yöntemi ile kalite maliyetleri arasındaki ilişki incelenmektedir. Yaşamboyu maliyetleme yönteminde mamulün tasarımından satış sonrasında ömrünü tamamlayıncaya kadar geçen tümsüreç maliyetleri esas alınmaktadır. Kalite maliyetlerinin yönetiminde ise mamulün üretimi başlamadan sıfır hata hedeflenmektedir. Üretim süreci sıfır hata amacına uygun olarak düzenlenmektedir. Böylece hatalı ürünlerdenkaynaklanan ilave maliyetlerde önemli ölçüde tasarruf sağlanabilir. Kalite maliyetlerinin özellikle de önlememaliyetlerinin etkin bir biçimde yönetilmesi, mamulün yaşam süresince işletmeye yükleyeceği maliyetlerin minimize edilmesine katkıda bulunur

Anahtar Kelimeler

Maliyet Yönetimi, Kalite Maliyetleri, Yaşam Boyu Maliyetleme

QUALITY COSTS AND LIFE CYCLE COSTING

Öz

In this study, the relationship between lifelong costing method and quality costs was examined. In the lifelongcosting method, all the process costs that exist since the design of the product until the expiration after sales aretaken into consideration. In the management of quality costs, zero defects is aimed before the production. Themanufacturing process is organized in accordance with the aim of zero defects. Thus, important savings can beafforded in the additional costs caused by defective products. Effective management of quality costs, especiallythe prevention costs, contributes to the minimization of costs that the product installs on the business in its lifespan

Anahtar Kelimeler

Cost Management, Quality Costs, Life-Cycle Costing

Kaynakça

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