Cost of quality: Why more organizations do not use it effectively

ASQ Annual Quality Congress Proceedings

Volumn , Issue , 2003, Pages 625-637

  Sower, Victor E ^a   Quarles, Ross ^a  

^a SAM HOUSTON STATE UNIVERSITY   (United States)

Author keywords

Cost accounting; Cost of quality; Costs; Management; Survey

Indexed keywords

COST OF QUALITY (COQ); QUALITY COST;

COST ACCOUNTING; CUSTOMER SATISFACTION; DECISION MAKING; MANAGEMENT; QUALITY CONTROL; SURVEYING;

INDUSTRIAL ECONOMICS;

EID: 1642520705     PISSN: 10807764     EISSN: None     Source Type: Conference Proceeding    
DOI: None     Document Type: Conference Paper

References (35)

1. Baatz, E. 1992. "What is Return on Quality and Why You Should Care." Electronic News (October): 60-66.
2. Beecroft, G. 2001 "Cost of Quality and Quality Planning Affect the Bottom Line." The Quality Management Forum 27(1), (Winter): 1-7.
3. Bottorff, D. 1997. "COQ Systems: The Right Stuff." Quality Progress 30(3) (March): 33-35.
4. nd ed. Milwaukee, WI: ASQ Quality Press.
5. Carr, L. 1992. "Applying Cost of Quality to a Service Business." Sloan Management Review (Summer): 72-77.
6. Carr, L. 1995. "How Xerox Sustains the Cost of Quality." Management Accounting 76(2) (August): 26-32.
7. Chase, N. 1998. "Accounting for Quality: Counting Costs, Reaping Rewards." Quality, 37(10) (October): 38-42.
8. Clark, J. M. 1923. Studies in the Economics of Overhead Costs. Chicago: University of Chicago Press.
9. Cokins, G., A. Stratton, and J. Helbling. 1993. An ABC Manager's Primer. Montvale, New Jersey: Institute of Management Accountants.
10. Cokins, G. 1996. Activity-Based Cost Management - Making it Work. Boston: McGraw-Hill.
11. Cokins, G. 1999. "Avoiding ABC Implementation Mistakes." in Handbook of Cost Management, James B. Edwards, ed. New York: RIA Group/Warren, Gorham & Lamont.
12. Cotton, B. 1995. Chartered Accountants Journal 74(10) (November): 19-32.
13. Crosby, P. 1979. Quality is Free. New York: McGraw-Hill.
14. Dow Chemical. 1999. 1999 Annual Report to Shareholders.
15. Dusharme, D. 2001. "Six Sigma Survey: Breaking Through the Six Sigma Hype." Quality Digest (November): 27-32.
16. th ed. Cincinnati, OH: South-Western.
17. Fargher, N., & D. Morse. 1998, "Quality Costs: Planning the Trade-Off Between Prevention and Appraisal Activities." Journal of Cost Management (January/February): 14-22.
18. Feigenbaum, A. 1957. "The Challenge of Total Quality Control." Industrial Quality Control (May): 17-23.
19. Fiol, C. & E. O'Conner. 2003. "Waking Up! Mindfulness in the Face of Bandwagons." Academy of Management Review 28(1): 54-70.
20. Gupta, M., & V. Campbell. 1995. "The Cost of Quality." Production & Inventory Management Journal 36(3) (Third Quarter): 43-49.
21. Johnson, M. 1995. "The Development of Measures of the Cost of Quality for an Engineering Unit." International Journal of Quality & Reliability Management 12(2): 86-100.
22. Johnson, H., and R. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press.
23. st ed. New York: McGraw-Hill.
24. Kennerley, M. & A. Neely. 2002. "Performance Measurement Frameworks: A Review." In Neeley, A. (ed.) Business Performance Measurement. Cambridge, UK: Cambridge University Press, 145-155.
25. Lewin, K. 1951. Field Theory in Social Science. New York: Harper & Row.
26. Lingle, J., & W. Schiemann. 1996. "From Balanced Scorecard to Strategy Gauge. Is Measurement Worth It?" Management Review (March): 56-62.
27. Mabert, V., A. Somi, & M. Venkataramanan. 2000. "Enterprise Resource Planning Survey of U.S. Manufacturing Firms." Production & Inventory Management Journal 41(2) (Second Quarter): 52-58.
28. Morse, W., & H. Roth. 1987. "Why Quality Costs are Important." Management Accounting (November): 42-43.
29. Munro, R. 2003. "Roadblocks to Quality." Quality Progress 36(2) (February): 49-54.
30. Neely, A., & C. Adams. 2001. "The Performance Prism Perspective." Journal of Cost Management 15(1): 7-15.
31. Pursglove, A. B. and Dale, B. G. 1996. "The Influence of Management Information and Quality Management Systems on the Development of Quality Costing." Total Quality Management 7(4): 421-432.
32. Rust R., A. Zahoric, and T. Keiningham. 1995. "Return on Quality (ROQ): Making Service Quality Financially Accountable." Journal of Marketing (April): 58-70.
33. Sower, V., R. Quarles, and E. Broussard. 2002. "Cost of Quality Usage and Its Relationship to Quality System Maturity." Sam Houston State University Center for Business and Economic Development Working Paper No. 02-10Mg (November).
34. Viger, C., & A. Anandarajan. 1999. "Cost Management and Pricing Decisions in the Presence of Quality Cost Information: An Experimental Study with Marketing Managers." Journal of Cost Management (January/February): 21-28.
35. Wheldon, B., & P. Ross. 1998. "Reporting Quality Costs: Improvement Needed." Australian Accountant, 68(4) (May): 54-56.