Managerial Auditing Journal · 2002 · 20 citations · 1 references
ManagementBusiness EconomicsQuality ManagementQuality AssuranceQuality ImprovementTotal Quality ManagementCost AnalysisQuality Cost AnalysisQuality CostsQuality Management SystemsQuality StandardsStandard CostingQuality Cost EstimationQuality Cost MeasurementQuality EconomicsQuality Performance AnalysisTotal Quality Cost
The aim of this paper is to determine the quality costs in ISO‐9000‐certified business organisations deriving from the application of the standards. In the beginning, the quality costs in implementing ISO‐9000 are investigated. The importance of the quality cost system is emphasised. Then, a quality cost system is proposed and quality cost analysis is performed on ISO‐9000‐certified Turkish companies. To determine the quality cost data, a questionnaire was prepared and sent to the selected companies. Collected quality costs data were then analysed using a number of analysis methods.
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