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Arguments for use of ABC in TQM environment

In: Proceedings of FIKUSZ '09

Author

Listed:
  • Carmen NECULA

    (The Bucharest Academy of Economic Studies, Romania)

Abstract

In the current context, analysis methods of management, quality-centered management is of particular relevance.TQM is a management approach with great potential, which incite to new and deeper analysis and research. Multiple analyses of the techniques, methods and TQM require expansion and accounting solutions.The application presented is a model for tracking quality costs in terms of applying TQM.Tracking quality costs using ABC is the solution obtained after a thorough analysis of TQM and ABC method. For relevance solution, we chose the solution in an enterprise application.The material presented is a step in the successful implementation of TQM using the method of analysis of quality costs ABC method.

Suggested Citation

  • Carmen NECULA, 2009. "Arguments for use of ABC in TQM environment," Proceedings of FIKUSZ '09, in: László Áron Kóczy (ed.),Proceedings of FIKUSZ '09, pages 161-172, Óbuda University, Keleti Faculty of Business and Management.
    • Handle: RePEc:pkk:sfyr09:161-173
    as

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    File URL: http://uni-obuda.hu/users/vecseya/RePEc/pkk/sfyr09/Necula_Carmen.pdf
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    References listed on IDEAS

    as
    1. Prajogo, Daniel I. & Sohal, Amrik S., 2006. "The relationship between organization strategy, total quality management (TQM), and organization performance--the mediating role of TQM," European Journal of Operational Research, Elsevier, vol. 168(1), pages 35-50, January.
    2. Anderson, Shannon W. & Hesford, James W. & Young, S. Mark, 2002. "Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 195-211, April.
    3. Hsin Hsin Chang, 2006. "Development of performance measurement systems in quality management organisations," The Service Industries Journal, Taylor & Francis Journals, vol. 26(7), pages 765-786, October.
    4. Christopher D. Ittner & David F. Larcker, 1997. "The Performance Effects of Process Management Techniques," Management Science, INFORMS, vol. 43(4), pages 522-534, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    quality costs; quality management;

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O12 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Microeconomic Analyses of Economic Development

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