Search results

1 – 10 of over 3000
To view the access options for this content please click here
Article
Publication date: 13 March 2017

Evrikleia Chatzipetrou and Odysseas Moschidis

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

The TQM Journal, vol. 29 no. 2
Type: Research Article
ISSN: 1754-2731

Keywords

To view the access options for this content please click here
Article
Publication date: 8 January 2018

Odysseas Moschidis, Evrikleia Chatzipetrou and George Tsiotras

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

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 1
Type: Research Article
ISSN: 1741-0401

Keywords

To view the access options for this content please click here
Article
Publication date: 19 November 2018

Evangelos Psomas, Christina Dimitrantzou, Fotis Vouzas and Nancy Bouranta

The purpose of this paper is to focus on the cost of quality (CoQ) of food manufacturing companies. The study aims at empirically validating the conceptual structure of…

Abstract

Purpose

The purpose of this paper is to focus on the cost of quality (CoQ) of food manufacturing companies. The study aims at empirically validating the conceptual structure of the core dimensions of CoQ (prevention, appraisal, internal and external failure cost) and determining their level and relationships. Determining the reasons for not measuring the CoQ as well as the barriers-difficulties and benefits of the CoQ measurement is also an aim of the present study.

Design/methodology/approach

Greek food manufacturing companies were approached through a structured questionnaire and 91 participated in the study. Exploratory and confirmatory factor analysis, descriptive statistics and correlation analysis are applied for data analysis.

Findings

The structure of the core dimensions of CoQ is empirically validated, while all of them range within medium levels and are inter-related. The reasons for companies not measuring the CoQ as well as the barriers-difficulties of companies measuring the CoQ are not significant. On the contrary, significant benefits are derived from the CoQ measurement.

Research limitations/implications

The small sample of the food manufacturing companies operating in one country and the subjective business evidence collected are the main limitations of the present study.

Practical implications

Food companies can be motivated to establish a robust CoQ measurement system, which would reflect the level of the CoQ dimensions. According to the results of the CoQ measurement, a food company can make decisions to increase the prevention and appraisal costs and decrease the internal- and external-failure costs in order to be more competitive in the market.

Originality/value

The paper provides deeper insights into the level and inter-relations of empirically validated CoQ dimensions. Very few studies on the CoQ in food manufacturing companies have been carried out in Greece and the present study makes the picture of the CoQ status in this sector more clear.

Details

International Journal of Productivity and Performance Management, vol. 67 no. 9
Type: Research Article
ISSN: 1741-0401

Keywords

Content available
Article
Publication date: 17 November 2020

Renata Biadacz

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise

Downloads
2354

Abstract

Purpose

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

Design/methodology/approach

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

Findings

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

Research limitations/implications

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

Practical implications

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

Originality/value

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

Details

The TQM Journal, vol. 33 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

To view the access options for this content please click here
Article
Publication date: 29 April 2021

Niveen Mohammed Ghunaim and Ayham A.M. Jaaron

Due to the ever-increasing competitive and complex business environments, food manufacturing companies have to maintain high-quality products while simultaneously…

Abstract

Purpose

Due to the ever-increasing competitive and complex business environments, food manufacturing companies have to maintain high-quality products while simultaneously minimizing customers' costs. Cost of quality (COQ) plays a crucial role in enhancing companies' efficiency and reducing expenditures that can contribute to companies' competitive performance. This paper investigates the underlying relationship between the level of COQ practices adoption (prevention, appraisal, internal and external failure costs) and organizational performance in Palestinian food manufacturing companies (PFMCs).

Design/methodology/approach

A quantitative research methodology using a structured questionnaire collected data from 119 PFMCs. Partial least squares structural equation modeling was used to analyze collected data.

Findings

Results indicated that COQ adoption has a significant positive effect on the organizational performance of PFMCs. Besides, prevention, external and internal failure costs were all associated with a positive impact on organizational performance of PFMCs, whereas appraisal cost did not affect organizational performance.

Originality/value

This study is considered one of the first studies to investigate COQ practices' effect on organizational performance in food manufacturing companies in a developing country context. Thus, it adds significant value to the literature responding to calls to tackle competitiveness issues in current complex business environments.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

To view the access options for this content please click here
Article
Publication date: 12 April 2021

Mohammad Mehrabioun Mohammadi, Ali Jalali and Arezoo Hasani

This manuscript concentrates on addressing the success and failure factors to satisfy the small- and medium-sized enterprises (SMEs) need when facing challenges during the…

Abstract

Purpose

This manuscript concentrates on addressing the success and failure factors to satisfy the small- and medium-sized enterprises (SMEs) need when facing challenges during the implementation of the quality management systems (QMSs) such as lack of both the financial and human resources and inadequate technical knowledge of quality management and employee indifference.

Design/methodology/approach

This research employs a mixed-method research approach in three different steps. First, based on interviews and a review of previous research, a list of critical factors influencing the success and failure of QMS implementation in SMEs is provided. After conducting the interview and extracting the results, a quantitative questionnaire is recruited as a complementary tool to demonstrate the accuracy of the literature review and interview findings and to increase the validity and reliability of the data. By applying the exploratory factor analysis (EFA) method, the factors affecting the failure and success of QMS implementation are identified separately. In the third step, a focus group meeting is used to name the factors and identify the relationships among them. The relationships among the factors are also shown using the concept map. Finally, after conducting the focus group meeting, several key issues have been extracted from practice and literature to realize the critical success and failure factors.

Findings

The current study reveals that the factors supporting the SMEs during the implementation of the QMSs may be classified into nine groups. Of these, six factors are related to critical success factors (CSFs), and three factors are related to critical failure factors (CFFs).

Originality/value

There have been several studies developed and conducted to address the success factors supporting the QMSs in SMEs. However, the scope of these studies has only been set on either qualitative or quantitative approaches. Hence, the proposed method presented in this essay, which is, in turn, a new contribution, attempts to use a combined approach based on both the semistructured interviews and survey methods. The results of this study can be used as a reference by scholars and practitioners to identify the relevant issues of QMSs and their application in SMEs.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

To view the access options for this content please click here
Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

Downloads
2266

Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

Keywords

To view the access options for this content please click here
Article
Publication date: 1 August 2006

S.C.L. Koh, M. Simpson, J. Padmore, N. Dimitriadis and F. Misopoulos

To examine enterprise resource planning (ERP) adoption in Greek companies, and explore the effects of uncertainty on the performance of these systems and the methods used…

Downloads
4299

Abstract

Purpose

To examine enterprise resource planning (ERP) adoption in Greek companies, and explore the effects of uncertainty on the performance of these systems and the methods used to cope with uncertainty.

Design/methodology/approach

This research was exploratory and six case studies were generated. This work was part of a larger project on the adoption, implementation and integration of ERP systems in Greek enterprises. A taxonomy of ERP adoption research was developed from the literature review and used to underpin the issues investigated in these cases. The results were compared with the literature on ERP adoption in the USA and UK.

Findings

There were major differences between ERP adoption in Greek companies and companies in other countries. The adoption, implementation and integration of ERP systems were fragmented in Greek companies. This fragmentation demonstrated that the internal enterprise's culture, resources available, skills of employees, and the way ERP systems are perceived, treated and integrated within the business and in the supply chain, play critical roles in determining the success/failure of ERP systems adoption. A warehouse management system was adopted by some Greek enterprises to cope with uncertainty.

Research limitations/implications

A comparison of ERP adoption was made between the USA, UK and Greece, and may limit its usefulness elsewhere.

Practical implications

Practical advice is offered to managers contemplating adopting ERP.

Originality/value

A new taxonomy of ERP adoption research was developed, which refocused the ERP implementation and integration into related critical success/failure factors and total integration issues, thus providing a more holistic ERP adoption framework.

Details

Industrial Management & Data Systems, vol. 106 no. 7
Type: Research Article
ISSN: 0263-5577

Keywords

To view the access options for this content please click here
Book part
Publication date: 20 October 2017

Eleftherios Aggelopoulos

Purpose: The present study investigates how the performance of Greek bank branching varies when the external environment causes dramatic changes that are reflected in…

Abstract

Purpose: The present study investigates how the performance of Greek bank branching varies when the external environment causes dramatic changes that are reflected in recession and capital control effects.

Design/Methodology: A unique dataset of accounting Profit and Loss statements of retail branches of a systemic Greek commercial bank, closely supervised by the European Central Bank (ECB), is utilized. A profit bootstrap Data Envelopment Analysis (DEA) model is selected to measure the bank branch efficiency. The derived efficiency estimates are analyzed through a second-stage panel data regression analysis against a set of efficiency drivers related to branch profitability, diversification of income, branch size, and branch activity.

Findings: The results indicate that recession negatively affects branch efficiency in the short and long run. The occurrence of recession significantly intensifies the efficiency premium of branch profitability, reduces the efficiency premium of diversification of income (i.e., a negative efficiency effect is recorded during the early recession period), while mitigating the generally negative efficiency effect of branch size. The analysis of efficiency effects from the deep recession period that encompasses capital controls reveals the importance of diversification of income for the improvement of profit efficiency at bank branch level.

Originality/Value: This is the first branch banking study that explores branch efficiency alteration and the dynamic of branch efficiency drivers when the economy suddenly enters recession and afterwards when conditions are becoming extremely difficult and consequently capital controls are imposed on the economy.

To view the access options for this content please click here
Book part
Publication date: 12 April 2005

Indicates books which are especially recommended.

Abstract

Indicates books which are especially recommended.

Details

Further University of Wisconsin Materials: Further Documents of F. Taylor Ostrander
Type: Book
ISBN: 978-0-76231-166-8

1 – 10 of over 3000