Bamford, David and Land, Nicola (2006) The application and use of the PAF quality costing model within a footwear company. International Journal of Quality & Reliability Management, 23 (3). pp. 265-278. ISSN 0265-671XMetadata only available from this repository.
Purpose – The purpose of this paper is to describe an investigation into collection and measurement of cost of quality, explaining how this information was presented and used for business improvement in a footwear company.
Design/methodology/approach – An action research methodology was adopted. The research involved: review of available COQ literature; identification of cost categories; adoption and trial of cost collection systems.
Findings – Quality costing can only be used as a management tool if the data presented is both accurate and valid. This is limited by availability of required information and necessary expertise and resources to gather and analyse such information. Careful development of the cost model and a transparent, agreed methodology for employing it is essential.
Research limitations/implications – The methodology applied was appropriate, generating data to facilitate discussion and draw specific conclusions from. A perceived limitation is the single case approach; however, this can be enough to add to the body of knowledge.
Practical implications – Guidelines for quality cost collection and analysis are presented. The methodology developed is being used elsewhere within the same corporate group.
Originality/value – The paper describes how one company effectively used COQ to produce focused data for decision making. It demonstrates that COQ can focus efforts to improve business performance.
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Schools:||The Business School|
|Depositing User:||Sharon Beastall|
|Date Deposited:||17 Oct 2012 12:06|
|Last Modified:||17 Oct 2012 12:06|
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