Human Resources Cost of Quality Conformance: A Process Mining Effort-Based Application for a Fruit Canning Company
Human Resources Cost of Quality Conformance: A Process Mining Effort-Based Application for a Fruit Canning Company

Author(s): Eleni Sachini, Ioannis Boules, Michail Glykas
Subject(s): Social Sciences, Economy
Published by: Udruženje ekonomista i menadžera Balkana
Summary/Abstract: Quality is the main factor that contributes decisively to the achievement of business goals and objectives. However, quality improvement leads to increases in production costs. Organizations, therefore, make a comparison between the business benefts and the associated quality costs in any quality improvement initiative. Even though the calculation of quality costs has become a prerequisite for quality implementation initiatives our literature survey has revealed that existing accounting frameworks present serious drawbacks in the calculation of human resources costs associated with activities performed by individuals that are directly related to the design and implementation of quality management systems. In our research, we concluded with an Integrated Quality Cost Accounting framework, based on the combination of the following approaches: Activity Based Costing, Process-Operations Mining, Human Resource Accounting, and Cost of Quality (CoQ).

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