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Quality cost flows in manufacturing companies

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dc.title Quality cost flows in manufacturing companies en
dc.contributor.author Briš, Petr
dc.contributor.author Čermáková, Marie
dc.contributor.author Molnár, Vieroslav
dc.relation.ispartof Acta Logistica
dc.identifier.issn 1339-5629 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2022
utb.relation.volume 9
utb.relation.issue 4
dc.citation.spage 449
dc.citation.epage 456
dc.type article
dc.language.iso en
dc.publisher 4S go, s.r.o
dc.identifier.doi 10.22306/al.v9i4.345
dc.relation.uri https://actalogistica.eu/issues/2022/IV_2022_11_Bris_Cermakova_Molnar.pdf
dc.subject quality management en
dc.subject cost en
dc.subject cost of quality en
dc.subject PAF model en
dc.description.abstract Companies have increasingly focused their attention on quality costs. Therefore, raising awareness of this group of expenses is essential. This paper aims to present a survey on the topic of costs of quality management in manufacturing companies in the Czech Republic. This paper opens with a literature review that focuses on the existing cost of quality models and then focuses on empirical research results. Manufacturing companies represent the framework of this research. The research with a total of 159 respondents provides information about the real market situation. The aim was to determine the significance of costs and cost-effectiveness. The study's findings revealed that 73% of organizations quantify their quality costs completely, 21% of companies quantify their costs only partly (external costs), and 6% of companies do not. 36% of surveyed companies (42 companies) that monitor quality costs use some of the recommended models, mainly the PAF model. The research was confirmed by hypothesis 1 that companies that use some type of evidence cost of quality have lower levels of these costs. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1011333
utb.identifier.obdid 43884065
utb.identifier.scopus 2-s2.0-85145232147
utb.identifier.wok 000913534000011
utb.source j-scopus
dc.date.accessioned 2023-02-15T08:06:28Z
dc.date.available 2023-02-15T08:06:28Z
dc.description.sponsorship Internal Grant Agency of FaME TBU; [IGA/FaME/2021/014]
dc.rights Attribution-NonCommercial 4.0 International
dc.rights.uri https://creativecommons.org/licenses/by-nc/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Briš, Petr
utb.contributor.internalauthor Čermáková, Marie
utb.fulltext.sponsorship The authors are thankful to the Internal Grant Agency of FaME TBU No. IGA/FaME/2021/014 New competitive advantages based on risk management of the work environment.
utb.wos.affiliation [Bris, Petr; Cermakova, Marie] Thomas Bata Univ Zlin, T G Masaryka 5555, Zlin 76001, Czech Republic; [Molnar, Vieroslav] Thomas Univ Kosice, Sturova 31, Presov 08001, Slovakia
utb.scopus.affiliation Tomas Bata University in Zlín, nam. T. G. Masaryka 5555, Zlin, 760 01, Czech Republic; Technical University of Kosice, Sturova 31, Presov, 080 01, Slovakia
utb.fulltext.projects IGA/FaME/2021/014
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