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Accounting for quality in food manufacturing firms

Author

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  • S. Andrew Starbird

    (Institute of Agribusiness, Santa Clara University)

Abstract

Competitive food manufacturers and processors must establish and maintain a high level of product quality. Statistical quality control (SQC) is a tool for establishing quality standards and measuring deviations from these standards. Cost variance analysis is an accounting technique that measures the importance of deviations from production standards in terms of firm level objectives. The method presented in this article links quality control and cost accounting by (a) defining quality standards based upon the firm's profit maximization objective, and (b) measuring the importance of nonstandard quality by its effect on profit. The method is compared to traditional cost accounting techniques.

Suggested Citation

  • S. Andrew Starbird, 1991. "Accounting for quality in food manufacturing firms," Agribusiness, John Wiley & Sons, Ltd., vol. 7(5), pages 463-474.
  • Handle: RePEc:wly:agribz:v:7:y:1991:i:5:p:463-474
    DOI: 10.1002/1520-6297(199109)7:5<463::AID-AGR2720070505>3.0.CO;2-5
    as

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