...S. Roden; B.G. Dale Examines the issues and difficulties of developing a quality costing system in a small engineering company. Four different methods – departmental interviews, process mapping, departmental study, and checklist of cost elements – were used to identify the costs. The value...

...S. Roden; B.G. Dale Reports an examination of the management’s, staff’s and operators’ attitudes to and awareness of the concept of quality costing in the division of a small‐ to medium‐sized enterprise (SME) manufacturing precision components for the aerospace industry. Despite a previous...

..., for controllership purposes, between absorption, direct or activity based costing. Outlines the reasons why direct costing is the key to effective profit control. As to the new activity based costing method, though it tries to eliminate unfair allocations of general overheads by splitting them into functions...

.... Details of a health check for assessing tools and techniques is also given. © MCB UP Limited 1995 Costing Check sheets Qualitative techniques Total quality management Training The Quality Management Centre at the University of Manchester Institute of Science and Technology (UMIST...