Öz
In todays, every firms’ first aim to get competitive in the markets. Competetition is shaped by quality, price, cost and afret sale service. Low cost and high quality are so important for a firm’s success and growth. This article examines the unvisible causes of poor quality, and their cost. Visible and unvisible dimension of quality and its impact on firms’sales and profits are examined. Because of unvisible is not measured and therefore unmanaged factors are defined. This factors are defined hidden factory or hidden quality cost. By management, how to identify hidden costs of quality, this study also are discussed. The last part of this study, related to hidden quality cost is examined by an example.
Anahtar Kelimeler
Kaynakça
- Carr, lawrance P., (1992), “Applying Cost of Quality to a Service Business”, Sloan Management Review, 33/4.
- Cheah, Soo-Jin, Shahbudin, A.S. ve Taib, F.M., “Tracking Hidden Quality Cost in an Manufacturing Company: an Action Research”, International Journal of Quality&Reliability Management, 28/4.
- Chavez, Diego A.S. ve Beruvides, Mario G., (1998), “Using Oppotunity Costs to De- termine The Cost of Quality: A Case Study Inustry”, The Engineering Economist, 43/2.
- Dahlgaard, Jens J., Kristensen, Kai, Kanji, Gopal K., (1992), “Quality Costs and Total Quality Management”, Total Qua- lity Management, 3/3.
- Dale,B.G. ve Plunkett,J.J. (1989), “An Artless Attempt To Collect Quality Related Costs, Advances In Manufacturing Technology”, Editor :Jeffy Chandler, First National Conference, London.
- Feigenbaum, A.V. (1961), Total Quality Con- trol, Mc Graw-Hill.
- Giakatis, Georgios, Enkawa, Takao ve Was- hitani, Kazuhiko, (2001), “Hidden Qua- lity Costs an The Distinction Between Quality Costs and Quality Losts”, Total Quality Management, 12/2.
- Gryna, Frank M. (1998), “Quality and Costs”, Juran’s Quality Handbook (Ei- törler: Joseph M. ve Blanton Godfrey) 5. baskı., McGraw-Hill.
- Gyhi, Craig, Decarlo, Neil ve Williams, Bruce, (2005), “Six Sigma for Dum- mies”, Wiley Publishing.
- Jaju, S.B., Mohanty, R.P. ve Lakhe, R.R., (2009), “Towards Managing Quality Cost: A Case Study”, Total Quality Ma- nagement, 20/10.
- Juran, J.M. (1961), Quality Control Hand- book, İkinci Baskı, Mc Graw-Hill.
- Krishnan, Suresh K., (2006), “Increasing The Visibility of Hidden Failure Costs”, Measuring Business Excellence, 10/4.
- Omachonu, Vincent K. ve Suthummanon, Sakesun, (2004), “The Relationship Bet- ween Quality and Quality Cost for a Manufacturing Company”, Internatio- nal Journal of Quality&Reliability Ma- nagement, 21/3.
- Schiffauerove, Andrea ve Thomson, Vince, (2006), “A Review of Researc on Cost of Quality Models and Best Practices”, In- ternational Journal of Quality&Reliabi- lity Management, 23/4.
- Srivastava, Samir K. (2008), “Towards esti- mating Cost of Quality ın Supply Cha- ins”, Total Quality Management, 19/3.
- Tsai, Wen-Hsien, (1998), “Quality Costs Measurement Under Activity-Based Costing”, International Journal of Qua- lity&Reliability Management, 15/7.
- Yang, Ching-Chow, (2008), “Improving The Definition and Quantification of Qua- lity Costs”, Total Quality Management and Business Excellence, 19/3.
Öz
Günümüz işletmelerinin temel amacı piyasada rekabetçi olmaktır. Rekabet, kalite, fiyat, maliyet ve satış sonrası servis gibi faktörler ile şekillenmektedir. Yüksek kalite ce düşük maliyet bir işletmenin başarısı ve büyümesi için çok önemli iki unsurdur. Bu makalede, kalitesizliğin görülmeyen nedenleri ve bunların maliyeti incelenmektedir. Kalitenin görülen ve görülmeyen boyutlarının işletmenin satışlarına ve kârına olası etkileri de incelenmektedir. Görülemediği için ölçülemeyen ve bu nedenle de yönetilemeyen unsurlar tanımlanmaktadır. Bu unsurlar, kalitesizliğe neden olan unsurlar, gizli fabrika ve gizli kalite maliyetleri olarak tanımlanmaktadır. Gizli kalite maliyetlerinin işletme yönetimi tarafından nasıl tanımlanacağı da bu çalışmada ayrıca ele alınmaktadır. Çalışmanın son bölümünde gizli kalite maliyetlerine ilişkin yapılan açıklamalar bir örnek ile somut olarak incelenmektedir.
Anahtar Kelimeler
Kalite Maliyetleri Gizli fabrika ve Gizli Kalite Maliyetleri
Kaynakça
- Carr, lawrance P., (1992), “Applying Cost of Quality to a Service Business”, Sloan Management Review, 33/4.
- Cheah, Soo-Jin, Shahbudin, A.S. ve Taib, F.M., “Tracking Hidden Quality Cost in an Manufacturing Company: an Action Research”, International Journal of Quality&Reliability Management, 28/4.
- Chavez, Diego A.S. ve Beruvides, Mario G., (1998), “Using Oppotunity Costs to De- termine The Cost of Quality: A Case Study Inustry”, The Engineering Economist, 43/2.
- Dahlgaard, Jens J., Kristensen, Kai, Kanji, Gopal K., (1992), “Quality Costs and Total Quality Management”, Total Qua- lity Management, 3/3.
- Dale,B.G. ve Plunkett,J.J. (1989), “An Artless Attempt To Collect Quality Related Costs, Advances In Manufacturing Technology”, Editor :Jeffy Chandler, First National Conference, London.
- Feigenbaum, A.V. (1961), Total Quality Con- trol, Mc Graw-Hill.
- Giakatis, Georgios, Enkawa, Takao ve Was- hitani, Kazuhiko, (2001), “Hidden Qua- lity Costs an The Distinction Between Quality Costs and Quality Losts”, Total Quality Management, 12/2.
- Gryna, Frank M. (1998), “Quality and Costs”, Juran’s Quality Handbook (Ei- törler: Joseph M. ve Blanton Godfrey) 5. baskı., McGraw-Hill.
- Gyhi, Craig, Decarlo, Neil ve Williams, Bruce, (2005), “Six Sigma for Dum- mies”, Wiley Publishing.
- Jaju, S.B., Mohanty, R.P. ve Lakhe, R.R., (2009), “Towards Managing Quality Cost: A Case Study”, Total Quality Ma- nagement, 20/10.
- Juran, J.M. (1961), Quality Control Hand- book, İkinci Baskı, Mc Graw-Hill.
- Krishnan, Suresh K., (2006), “Increasing The Visibility of Hidden Failure Costs”, Measuring Business Excellence, 10/4.
- Omachonu, Vincent K. ve Suthummanon, Sakesun, (2004), “The Relationship Bet- ween Quality and Quality Cost for a Manufacturing Company”, Internatio- nal Journal of Quality&Reliability Ma- nagement, 21/3.
- Schiffauerove, Andrea ve Thomson, Vince, (2006), “A Review of Researc on Cost of Quality Models and Best Practices”, In- ternational Journal of Quality&Reliabi- lity Management, 23/4.
- Srivastava, Samir K. (2008), “Towards esti- mating Cost of Quality ın Supply Cha- ins”, Total Quality Management, 19/3.
- Tsai, Wen-Hsien, (1998), “Quality Costs Measurement Under Activity-Based Costing”, International Journal of Qua- lity&Reliability Management, 15/7.
- Yang, Ching-Chow, (2008), “Improving The Definition and Quantification of Qua- lity Costs”, Total Quality Management and Business Excellence, 19/3.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Haziran 2012 |
| Yayımlandığı Sayı | Yıl 2012 Cilt: 8 Sayı: 1 |