An Activity-Based Costing Model to Reduce COPQ

Article

Tummala, V.M. Rao; Chin, K.S.; Leung, W.K. John   (2002, ASQ)   Eastern Michigan University; City University of Hong Kong; Motorola Semiconductor

Quality Management Journal    Vol. 9    No. 3
QICID: 18265    July 2002    pp. 32-47
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Article Abstract

[This abstract is based on the author's abstract. A longer abstract is available on the journal's website]

An activity-based costing program is developed that is based on cost of poor quality (COPQ) models and company practices devised by other firms. The program consists of three phases: determining the COPQ, initiating improvement projects, and evaluating the improvement projects. A case study of an analog integrated circuit test operation illustrates the proposed program. Results show that the program can benefit companies by reducing the costs of poor quality and by increasing the quality of products, processes, and services.

Keywords

Activity-based costing (ABC),Quality improvement (QI),Cost of quality (COQ),Case study


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