Search results

Given the fact that the Greek food and beverage (F&B) sector, along with the tourism sector, is the basis of Greek economy, the purpose of this paper is to depict the extent to which Greek F&B enterprises have embraced quality costing, as a means toward economic development and quality assurance. Since no previous research has taken place in this area, the paper aims to analyze whether the quality costing approach has been adopted, in order to achieve quality improvement and a reduction of production costs.

As the variables in this research are mostly nominal, and no similar work has been previously conducted in Greece, an exploratory approach is adopted, specifically multiple correspondence analysis. This approach enables the researcher not only to analyze the phenomenon in a more holistic way, but also to highlight potential issues and questions that have not been previously identified.

The research concludes that Greek F&B enterprises have not yet accepted the assumption that quality costing leads to a reduction of production costs and to quality improvement. Furthermore, a second analysis highlights that “turnover” and “ISO-HACCP systems” are the most dominant demographic variables, which have a direct relationship to prevention and internal failure costs.

Since the Greek F&B industry constitutes the larger “employer” of domestic manufacturing, this research sheds light on the role that quality costing plays in the development and success of the Greek F&B sector, by exploring the approach that has been adopted by F&B enterprises, as well as the economic outcome of this process.

The purpose of this paper is to explore how the sophistication of a quality costing system depends on the quality management maturity (QMM) level in Food and Beverage (F&B) enterprises. Since no previous research has taken place in this area, the paper aims at analyzing the relationships between quality costing and the specific variables that define the various maturity stages.

A structured questionnaire was used to survey 457 F&B companies. This produced 104 usable responses (23 percent response rate). Multidimensional correspondence analysis (MCA) with hierarchical cluster analysis (HCA) were used to detect and represent underlying structures in the categorical data set and to detect possible clusters between variables.

The more mature a company’s QMM, the more emphasis they placed on appraisal quality costs and effective use of quality costs information. Prevention costs have no statistically significant connection with the level of maturity. A generalized “expensive” use of quality costing, with no focus on problematic areas and possible solutions, does not always lead to the resolution of problems.

A complicated – and some think unfair – tax system, combined with limited cash liquidity constitutes an unstable environment for Greek companies, in which they have to survive and develop. This environment does not support quality costing, thus resulting in limited interest by company management in participating in the authors’ research. Furthermore, the Greek Uniform Chart of Accounts and the Greek Accounting Standards do not include specific quality-related accounts, making it difficult for companies to measure quality costs and for researchers to investigate the quality costing field.

It is the first time that QMM levels of Greek F&B companies have been reported. The research explores the characteristics that a quality costing system of Greek F&B organizations develop at the various maturity levels. The analysis uses an exploratory method – MCA – which can highlight intense correspondences of characteristics and clusters, which cannot be predicted in advance.

The purpose of this paper is to examine the longitudinal evolution of quality costs measurement, depicted in 99 real data studies of the last 30 years. A meta-analysis of these articles is conducted, in order to highlight the evolution of the variables that have been used for the study of quality costing, in relation to the date of publication, business sector and geographical origin of each paper.

The analysis of the cost components has been conducted with the use of multiple correspondence analysis, which is a useful tool for the exploration of the interrelations among all elements, aiming at the identification of the dominant and most substantial tendencies in their structure.

The findings suggest that the level of analysis of quality costs is related to the date of publication, the business sector and the origin of each research. Furthermore, it is pointed out that the most prominent prevention costs are related to suppliers’ assurance, internal audit and new product’s design and development. Appraisal costs are mostly defined by quality audits and procurement costs, while failure costs by defect/failure analysis, low quality losses, complaint investigation and concessions and warranty claims.

The present paper is a longitudinal meta-analysis of 99 quality cost papers that have been published in the last 30 years. It explores the evolution of research in quality costing, not only in relation to the cost components in use, but also in terms of date of publication, business sector and geographical origin of the studies.