Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises

Quality is not only a technical category and the system of quality management is not only focused on product quality. Quality and costs are closely interlinked. The paper deals with the quality cost monitoring in small and medium wood-processing enterprises (SMEs) in Slovakia, and also presents the...

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Autores principales:	Denis Jelačić, Anna Šatanová, Mariana Sedliačiková, Ján Závadský, Zuzana Závadská
Formato:	article
Lenguaje:	EN
Publicado:	University of Zagreb, Faculty of Forestry and Wood Technology 2016
Materias:	quality quality costs small and medium wood-processing enterprises process Forestry SD1-669.5
Acceso en línea:	https://doaj.org/article/4c8e7177df9544a590c74c1f1c1c440c
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spelling	oai:doaj.org-article:4c8e7177df9544a590c74c1f1c1c440c2021-12-02T06:11:03ZProcess Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises10.5552/drind.2015.14370012-67721847-1153https://doaj.org/article/4c8e7177df9544a590c74c1f1c1c440c2016-01-01T00:00:00Zhttp://hrcak.srce.hr/file/221893https://doaj.org/toc/0012-6772https://doaj.org/toc/1847-1153Quality is not only a technical category and the system of quality management is not only focused on product quality. Quality and costs are closely interlinked. The paper deals with the quality cost monitoring in small and medium wood-processing enterprises (SMEs) in Slovakia, and also presents the results of the questionnaire survey. An empirical study is aimed to determine the level of understanding and level of implementation of quality cost monitoring in wood-processing SMEs in Slovakia. The research is based on PAF model. A suitable model for quality cost monitoring is also proposed in the paper based on the research results with guidelines for using the methods of Activity Basic Costing. The empirical study is focused on SMEs, which make 99.8 % of all companies in the branch, and where the quality cost monitoring often works as a latent management subsystem. SMEs managers use indicators for monitoring the processe performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs.Denis JelačićAnna ŠatanováMariana SedliačikováJán ZávadskýZuzana ZávadskáUniversity of Zagreb, Faculty of Forestry and Wood Technologyarticlequalityquality costssmall and medium wood-processing enterprisesprocessForestrySD1-669.5ENDrvna Industrija, Vol 66, Iss 4, Pp 329-338 (2016)
institution	DOAJ
collection	DOAJ
language	EN
topic	quality quality costs small and medium wood-processing enterprises process Forestry SD1-669.5
spellingShingle	quality quality costs small and medium wood-processing enterprises process Forestry SD1-669.5 Denis Jelačić Anna Šatanová Mariana Sedliačiková Ján Závadský Zuzana Závadská Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises
description	Quality is not only a technical category and the system of quality management is not only focused on product quality. Quality and costs are closely interlinked. The paper deals with the quality cost monitoring in small and medium wood-processing enterprises (SMEs) in Slovakia, and also presents the results of the questionnaire survey. An empirical study is aimed to determine the level of understanding and level of implementation of quality cost monitoring in wood-processing SMEs in Slovakia. The research is based on PAF model. A suitable model for quality cost monitoring is also proposed in the paper based on the research results with guidelines for using the methods of Activity Basic Costing. The empirical study is focused on SMEs, which make 99.8 % of all companies in the branch, and where the quality cost monitoring often works as a latent management subsystem. SMEs managers use indicators for monitoring the processe performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs.
format	article
author	Denis Jelačić Anna Šatanová Mariana Sedliačiková Ján Závadský Zuzana Závadská
author_facet	Denis Jelačić Anna Šatanová Mariana Sedliačiková Ján Závadský Zuzana Závadská
author_sort	Denis Jelačić
title	Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises
title_short	Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises
title_full	Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises
title_fullStr	Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises
title_full_unstemmed	Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises
title_sort	process model of quality cost monitoring for small and medium wood-processing enterprises
publisher	University of Zagreb, Faculty of Forestry and Wood Technology
publishDate	2016
url	https://doaj.org/article/4c8e7177df9544a590c74c1f1c1c440c
work_keys_str_mv	AT denisjelacic processmodelofqualitycostmonitoringforsmallandmediumwoodprocessingenterprises AT annasatanova processmodelofqualitycostmonitoringforsmallandmediumwoodprocessingenterprises AT marianasedliacikova processmodelofqualitycostmonitoringforsmallandmediumwoodprocessingenterprises AT janzavadsky processmodelofqualitycostmonitoringforsmallandmediumwoodprocessingenterprises AT zuzanazavadska processmodelofqualitycostmonitoringforsmallandmediumwoodprocessingenterprises
_version_	1718400049230118912

Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises

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