Issue |
MATEC Web Conf.
Volume 343, 2021
10th International Conference on Manufacturing Science and Education – MSE 2021
|
|
---|---|---|
Article Number | 05008 | |
Number of page(s) | 8 | |
Section | Quality Engineering and Management | |
DOI | https://doi.org/10.1051/matecconf/202134305008 | |
Published online | 04 August 2021 |
Quality Cost and Economic Analysis. A Synthesis in the Manufacturing Systems
1
Continental Teves AG, Department of Strategy and Business Development, Guerickestraße 7, 60488 Frankfurt am Main, Germany
2
Duesseldorf University of Applied Sciences, Faculty of Mechanical and Process Engineering, FliX research Center for Life Cycle Excellence, Muensterstrasse 176, 40476 Duesseldorf, Germany
3
Politehnica University of Timisoara, Faculty of Management in Production and Transportation, 14 Remus str., 300191 Timisoara, Romania
* Corresponding author: elif.ocakci@continental-corporation.com
The paper performs a literature review on existing models and methodologies to analyse and identify the cost of quality in manufacturing systems. The review shows that existing accounting models are insufficient to identify quality cost in detail in production processes. Existing models also do not cover the entire production activities and therefore need to be extended over the entire product life cycle. The authors therefore develop a new approach by refining and extending the method of activity-based costing to make it applicable for quality cost identification. The proposed methodology can serve as a building block for a later integration into superior supply chain management systems which allow to trigger continuous quality improvements of entire production networks.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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