KALİTE MALİYETLERİ: KALİTE MALİYETLERİNİN RAPORLANMASI ÜZERİNE BİR UYGULAMA (HAZIR GİYİM SEKTÖRÜ)
QUALITY COSTS: AN APPLICATİON ON REPORTING QUALITY COSTS (GARMENT SECTOR)
Author(s): Nezahat ÇETİN, Fatma Öztürk, Mevlüt KarakayaSubject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration
Published by: Sage Yayınları
Keywords: Quality costs; prevention costs; evaluation costs; internal failure costs; external failure costs;
Summary/Abstract: In this study, firstly an annual quality cost report of an company operating in the garment sector in the public was created, the quality costs are compared to the total production cost by the quality cost ratio analysis technique and their interactions with each other were evaluated. In the enterprise that was done the application, emphasis was placed on reporting quality costs by class, subcategories of quality costs have been determined. The ratios of sub-categories of quality costs in total quality cost of the enterprise were compared and examined. As a result, it has been determined that the cost of prevention and evaluation of the enterprise is high and the cost of failure is low. It was concluded that increasing prevention and evaluation activities significantly reduced the cost of failure.
Journal: TURAN-SAM
- Issue Year: 11/2019
- Issue No: 44
- Page Range: 184-192
- Page Count: 9
- Language: Turkish