چکیده:
Cost of Quality analysis is emerged as an effective tool for the industrial managers for pinpointing the deficiencies in the system as well as for identifying the improvement areas by highlighting the cost reduction opportunities. However, this analysis will be fully effective only if it is further extended to identify the cost incurred in ensuring quality in all areas of the supply chain including the hidden costs and costs of missed out opportunities. Most of the hidden elements of quality costs are difficult to track and not getting accounted by the traditional accounting tools. An exploratory analysis is made in this research to identify the hidden elements of quality costs in manufacturing industry. Further, the identified cost elements are classified into various groups for better analysis and, finally, prioritized to identify the vital few among them. Analytic Hierarchy Process (AHP) technique which is one of the most popular Multi Criteria Decision Method (MCDM) and Pareto analysis were used in this study for prioritizing the hidden quality cost elements based on their degree of impact on overall cost of quality. By this analysis, the key cost elements which are to be addressed to reduce the overall cost of quality are identified.
خلاصه ماشینی:
"com Costs of Quality: Exploratory Analysis of Hidden Elements and Prioritization using Analytic Hierarchy Process A Sailaja a*, P C Basakb and K G Viswanadhanc aSchool of Management Studies, Indira Gandhi National Open University, New Delhi, India bIndira Gandhi National Open University, New Delhi, India cMechanical Engineering Department.
Analytic Hierarchy Process (AHP) technique which is one of the most popular Multi Criteria Decision Method (MCDM) and Pareto analysis were used in this study for prioritizing the hidden quality cost elements based on their degree of impact on overall cost of quality.
et al ,2013) as it supports the top management to get the highlights of quality related activities in monitory terms, to track, estimate and demonstrate the cost of non-conformance and its causes and impacts, to identify improvement opportunities, to set action priorities and to monitor the performance over time (Gidey, E et al,2014).
Hence, in this research, an attempt is made to analyze cost of quality in a broader sense by tracking all the hidden elements of costs incurred in ensuring the quality of each and every function associated in the total supply chain – right from the customer requirement analysis to after sales customer support quality of a product in a manufacturing firm.
1 Tracking & Classification of Hidden Elements of Costs of Quality Detailed study is conducted in a manufacturing firm under electronic industrial sector.
Appendix A: Calculations of the pair wise priority vectors shown in Table A1 to A9 Table A1: Pair wise comparison of Indirect Quality cost (A) to Opportunity Cost (B) – Hierarchical level 1 رجوع شود به تصویر صفحه Table A2."