چکیده:
The global development in recent decades has turned quality into a significant necessity for the survival of organizations. The development trend of quality doctrines have brought about total quality management (TQM)، which in turn، resulted in expansion of the implication of quality improvement throughout the whole sections of organizations. In this context various costs are spent in various departments of the organization called costs of quality. Quality costing aimed at assessing optimum level of quality in an organization that can play an effective role in improving the organization، because product being at such a level، will reduce costs and make maximum profit. Iranian organizations، while comprehending the necessity of quality for granting their survival، have established quality systems which in this case، lack of attention to the quality costing could waste the resources in such organizations. This current research has been carried out to asses the approach of the managers of petrochemical units towards the quality costing and various costs of quality and their implications on organizational improvement management. This case study has been carried out by taking advantage of experts questionnaire methodology and the experts have comprised of senior managers and supervisors of quality units of the companies involved in petrochemical industries. Also P-A-F model has been applied as the basis for studying of quality costs and the achievements gained have been analyzed.
خلاصه ماشینی:
In this model, costs are divided into three parts, which are: prevention costs 1 (the cost of actions taken to ensure the production of goods or services with desired quality), appraisal costs 2 (the cost of inspection and evaluation of all parts involved in production), and failure costs 3 (costs incurred due to output lacking desired quality and for the purpose of correcting defective goods or services (internal or external)) [Dale and Plank, 2002].
Similarly, Fine 2 (1986), Dawes 3 (1989), Marcellus and Dada 4 (1991) suggested that the traditional model provides an accurate and static depiction of economic quality levels, although in dynamic and multi-period conditions, failure costs decrease over time without the need to increase prevention and appraisal costs [& Schiffauerova Thomson].
Other sub-questions are also raised in this regard, including what specific position managers in this field assign to prevention, appraisal, and failure costs, and what score they assign to each of the items in these three groups in terms of the importance of its role in organizational development management?
Data Analysis The summation and summary of the results obtained from the first section of the questions, which was dedicated to the importance of quality costing with the aim of organizational development and its position in Iranian petrochemical manufacturing companies from the perspective of experts, is shown in Table 2.
The role of quality costing in organizational development management and its position in petrochemical companies from the perspective of experts (Refer to page image) Additionally, it can be observed from the obtained data that 33.
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