...Maria Arvaiova; Elaine M. Aspinwall; David S. Walker Purpose The purpose of this paper is to present the results of an initial survey on the implementation of costs of quality (CoQ) programmes in the UK telecommunications industry and to discuss the findings in the context of sustainable...

...James Macdonald Freeman Purpose The purpose of the paper is to demonstrate how computer simulation methods can be used to help management make quality‐related decisions on costs and expenditure that reduce failures and eliminate wastage and activities which do not add value to the business...

...Trevor J. Green Purpose The purpose of this paper is to identify the relevance of Feigenbaum's quality costs model to managers in higher education and to put forward a possible way of implementing such a model in an educational area. Design/methodology/approach Following the author's Master's...

... a significant role in quality. The studies on maintenance have concentrated on the cost effects. There is no idea what could be the magnitude of maintenance on quality deficiencies in different industries. The study carried out in five Finnish industries revealed that, in the process industries, maintenance...

...George P. Laszlo One of the most important tools necessary for the successful implementation of a quality programme such as ISO 9000 or TQM is quality cost. A process based on cost analysis is a straightforward method to obtain and maintain management approval of a quality improvement initiative...

... performance measures. Contends that organizations which have introduced activity‐based costing have found that the reorientation of their business statistics has enabled them to take a more focused view on the improvement priorities in their business. Considers the impact of the City and the company′s...

...Paul Davies Examines the growth of interest in activity based costing (ABC), which focuses on overhead, rather than direct, costs, and does much the same job as quality costing. Shows exactly how ABC works in an organization and what benefits it can produce. Indicates how the information generated...

...Miklos Ipacs Profiles a Hungarian company which produces electric lighting equipment, and examines the ways in which it has escaped the constraints of its cultural background by implementing TQM tools and techniques. Shows how the emphasis placed on quality, Customer service and cost reduction...

...Barrie Dale A summary, in bullet‐point format, of the main issues and queries that need to be addressed in the development of quality costing, based on research work carried out at the University of Manchester Institute of Science & Technology over the previous nine years. Examines the role...