Abstract
The paper reports the main findings of an evaluation of four separate quality costing methods which have been trialed in an organisation manufacturing flavourings for the food and drink industry. It was found that the semi‐structured departmental method was the most suitable and a pilot study conducted in a production unit using this method identified 15 non‐conformance cost elements. Among the main findings is that the chosen quality costing method must suit a company’s situation, be based on the concept of continuous improvement, be applicable to all departments and employ a team approach. It is also pointed out that its success will be largely dependent on company culture and the discipline of staff to follow the agreed procedures.
Keywords
Citation
Dale, B.G. and Wan, G.M. (2002), "Setting up a quality costing system: An evaluation of the key issues", Business Process Management Journal, Vol. 8 No. 2, pp. 104-116. https://doi.org/10.1108/14637150210425081
Publisher
:MCB UP Ltd
Copyright © 2002, MCB UP Limited