Xydias, Maria (1999, ASQ) Flinders University of South Australia, Australia
[This abstract is based on the author's abstract.] The quality literature has presented conflicting views on the value of considering the cost of quality in Cost of Quality Reports (COQ) as an integral part of quality management. Theory on COQ reporting is explored and, based on a survey of quality endorsed manufacturing firms operating in Australia, empirically investigates the purpose, overall importance, and barriers to the preparation of COQ reports as part of firms' quality management programs. Results of the study indicate COQ reports can be used successfully to justify and promote the implementation of a quality improvement program, assist in the reduction of non value-added costs and facilitate improvements in products and processes.
Cost of quality (COQ),Quality Improvement System (QIS),Reports,Quality tools,Quality management (QM)