The Model of Iceberg of Costs
Many of the quality costs are hidden and difficult to identify by the usual assessment systems. The model of the iceberg of costs is very often used to illustrate this issue: only part of the costs of higher and lower quality are the obvious - those drawn in the face above the water level. Identification and improving these costs will significantly reduce the total cost of activities. In the triology, according to the planning phase, once the operations are launched, most of the time, 20% of the activities must be resumed due to the deficiencies of quality. Even in this situation, the process may be out of control (supposedly the activity will be resumed in a proportion of 40%) and must be brought back within the limits of control by taking appropriate measures. After a period of time, by implementing the improvements of quality (the third step of the trilogy), chronic loss may be reduced to a much lower level. Thus, quality control ends to be regarded as a component element of all phases of the production process, from the detection of market requirements, design, design, achievement, and until the product's product to the customer. Improving quality must be continuous and progressive, focus on long - term objectives trying to reach the progress of quality so that the firm will pass on a new level of performance.
Juran JM. Management of quality control. New York: McGraw Hill; 1990.
Deming WE. Out of the crisis: Quality, productivity, and competitive position. Cambridge: Cambridge University Press; 1986. 507 p.
Horngren CT, Datar SM, Foster G. Contabilitatea costurilor, o abordare managerială. Chişinău: Arc; 2006. 968 p.
Feigenbaum AV. Total quality control. New York: McGraw-Hill; 1961. 896 p.
Ishikawa K. What is total quality control? The Japanese way. New Jersey: Prentice Hall; 1985. 240 p.
Albu N, Albu C. Instrumente de management al performanţei. 1st vol. Contabilitate de gestiune. Bucharest: Economică; 2003. 272 p.
Horea C. Contabilitatea şi calculaţiile în conducerea întreprinderii. 2nd ed. Bucharest: CECCAR; 2003.
Vilfredo P. Cours d'économie politique professé a l'Université de Lausanne. 1st vol. Lausanne: Université de Lausanne; 1987.
Alezard C, Separi S. Controle de gestion. 2nd ed. Paris: Dunod; 2004. 68 p.
Horngren C, Datar S, Foster G, Bhimani A, Langlois G. Comptabilité de gestion. London: Pearson; 2007. 480 p.
Budugan D. Contabilitatea de gestiune. Bucharest: CECCAR; 2007.
Imay M. Gemba Kaizen. Bucharest: Books Express; 1986. 448 p.
Crosby PB. Quality and me: Lessons from an evolving life. San Francisco: Jossey-Bass; 1999. 272 p.
Drury C. Management and cost accounting. 3rd ed. London: Chapman & Hall; 2005. 816 p.
Taguchi G, Chowdhury S, Wu Y. Taguchi's quality engineering handbook. John Wiley. Hoboken; 2005. 1696 p.
Copyright (c) 2019 LUMEN Proceedings
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Selection and peer-review under responsibility of the Organizing Committee of the conference.
This is an Open Access article distributed under the terms of the Creative Commons Attribution-Noncommercial 4.0 Unported License, permitting all non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited