SavedAdd your journal

Journals / Madencilik Dergisi / 2007 / Cilt: 46 - Sayı: 1

Quality cost models and an aplication for marble plants

Kalite maliyet modelleri ve mermer fabrikaları için bir uygulama

ÖZGÜR AKKOYUN
HÜSEYİN ANKARA
Pages
3–14
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In addition that total quality costs are about 3-11 % of total production costs vary depend on product types for two different stone types.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In this study, after giving brief information about quality related terms and quality cost models, an application of PAF model, which is one of the well known quality cost models, into marble production systems is realised.
📊
Key Findings & Data:Quality concept includes definitions, standards, measurement and control methods, but in the mining and related industries most of properties associated with quality depend on uncontrolled and immeasurable natural and geological conditions occurred million years ago.
💡
Conclusion & Impact:In addition that total quality costs are about 3-11 % of total production costs vary depend on product types for two different stone types.
🔬Design:Modeling & Simulation
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

In this study, after giving brief information about quality related terms and quality cost models, an application of PAF model, which is one of the well known quality cost models, into marble production systems is realised. Quality concept includes definitions, standards, measurement and control methods, but in the mining and related industries most of properties associated with quality depend on uncontrolled and immeasurable natural and geological conditions occurred million years ago. Because of these troubles, it is too difficult to apply quality cost models into mining industry and in literature have not been practised into marble industry yet. In this study quality costs that cannot be controlled by traditional accounting system are revealed, classified and sub-account titles for accounting system to control them are suggested. Finally, it is found out that preventing costs do not change with types of products but appraisal and especially failure costs change with types of products. In addition that total quality costs are about 3-11 % of total production costs vary depend on product types for two different stone types.

Özet

Bu çalışmada, kalite ve ilişkili terimler ile kalite maliyet modelleri hakkında bilgi sunulduktan sonra en çok kullanılan kalite maliyet modellerinden birisi olan PAF modelinin mermer üretim sistemleri için uygulaması gerçekleştirilmiştir. Kalite kontrol yaklaşımı; kesin tanımlamalar, standartlar, ölçme ve kontrol yöntemlerini içermektedir, buna karşın madencilik ve ilişkili olan sanayi dallarında kalite ile ilgilisi olan özelliklerden birçoğu kontrol edilemez ya da ölçülemez doğal ve jeolojik koşullar altında ve milyonlarca yıl önce meydana gelmiştir. Bu zorluklardan dolayı kalite maliyet modelleri uygulamalarına madencilik alanında az rastlanmaktadır. Bu çalışmada bir model geliştirilerek klasik muhasebe sistemleri tarafından kontrol edilemeyen kalite maliyetleri tespit edilip sınıflandırılmış ve muhasebe sistemlerinin kontrol edebilmesi için alt hesap adları önerilmiştir. Sonuçta önleme maliyetlerinin ürüne bağlı olarak değişmediği, değerlendirme ve özellikle de başarısızlık maliyetlerinin ise değiştiği gözlenmiştir. Ayrıca iki farklı doğal taş türü için kalite maliyetlerinin toplam maliyetler içindeki payı ürün tipine bağlı olarak %3-10 aralığında bulunmuştur.

🔖

Cite This Article

AKKOYUN, Ö., ANKARA, H. (2007). Quality cost models and an aplication for marble plants. Madencilik Dergisi, Cilt: 46 - Sayı: 1, 3–14. https://ajindex.com/articles/282196

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (17)

  1. Abed, M., ve Dale, B, 1987; “An Attempt to Identify Quality Related Costs in Textile Manufacturing”, Quality Assurance, 13, 41-45.
  2. Akkoyun, Ö., 2006; “Mermer İşleme Tesislerinde Kalite Maliyetlerine Bağlı Üretim Optimizasyonu”, Doktora Tezi, EOGU FBE, yayınlanmamış. 39-61.
  3. Asher, J., 1987; “Cost Of Quality in Service Industry”, International journal of Quality and Reliability Management, September, 14, 38-46.
  4. Ayhan, M., Topal, E., Akkoyun, Ö., 2004; “Diyarbakır Mermer Sektörünün Türkiye Mermer Endüstrisindeki Yeri, Sorunları ve Çözüm Önerileri”, Mermer Dergisi, İzmir.
  5. Bohan, G.P. ve Horney, N.F., 1991; “Pinpointing the Real Cost of Quality in A Service Company”, National prod. review, summer, 309-317.
  6. Campanella, J., 1990; “Principles of Quality Costs”, Asqc Quality Pres, Winsconsin, USA Crockett, H. G.,1935; “Quality But Just Enough”, Factory Management and Maintenance, 93, 245-246.
  7. Crosby, P. B., 1979; “Quality is Free”, McGraw- Hill., New York. Crosby, P. B., 1983; “Don’t Be Defensive About the Cost of Quality”, Quality Progress, April, 38-39.
  8. Crosby, P. B., 1984; “Quality without Tears”, McGraw-Hill., New York. Dahlgaard, J., Kristensen, K. ve Kanji, G., 1992; “Quality Costs and Total Quality Management”, Total quality management, 3, 201-211.
  9. Dawes, E., 1987; “Quality Costs-New Concepts and Methods”, ASQC Annual Transaction. In: J. Campanella (Ed.) Quality Costs:Ideas and Applications (Milwaukee, ASQC Press), Vol. II, 440-448.
  10. Deming, W. E., 1986; “Out of Crisis: Quality, Productivity and Competitive Position”, Cambridge University Press,
  11. Cambridge. Feigenbaum, A.V., 1956; “Total Quality Control”, Harvard Business Review, 34, 93-101.
  12. Gibson, P., Hoang, K. ve Teoh, S., 1991; “An Investigation into Quality Costs”, Quality forum, 17, 29-39.
  13. Gryna, F., 1978; “Quality Costs-What Does Management Accept?”, ASQC Annual Transaction In:A.F. Grimm (Ed.) Quality Costs: Ideas and Applications (Milwaukee, ASQC Press), Vol.I, 352-358.
  14. Hollocker, C., 1986; “Finding the Cost of Software Quality”, ASQC Annual Transaction. In:J. Campanella (Ed.) Quality Costs: Ideas and Applications (Milwaukee, ASQC Press), Vol. II, 355-367.
  15. Hwang, G. H., ve Aspinwall, E. M., 1996; “Quality Costs Models and Their Application: A Review”, Total Quality Management, 7, 267-281.
  16. Kara, İ., 1985; “Yöneylem Araştırmasının Yöntem Bilimi”, Anadolu Ü. Yay. No:96, Eskişehir. Kumkale, R., 2002; “Muhasebe Terimleri Sözlüğü”, Literatür Yayınları.
  17. Masser, W. J., 1957; “The Quality Manager and Quality Co