Apakah Biaya Kualitas Penting Meningkatkan Keunggulan Kompetitif dan Kinerja Organisasi

SMEs can achieve competitive advantage by paying attention to quality cost management. This research investigates the effect of quality costs (prevention, assessment, failure) on the competitive advantage and performance of SMEs in Pekanbaru City. A total of 278 SME business populations in the food and beverage category were then selected using purposive sampling. 139 questionnaires were distributed to owners or management of SMEs and as many as 85 respondents participated and were processed in this study. By using path analysis, the result shows that quality costs affect competitive advantage. Cost of quality also has a significant effect on the performance of SMEs in the city of Pekanbaru. Competitive advantage mediates the relationship between quality costs and performance

Quality cost management in Moroccan industrial companies: empirical study

Purpose: The purpose of this study is to give an insight into the practices of Moroccan industrial companies in the area of managing quality costs. Furthermore, it analyses how the quality costing system (QCS) implementation and sophistication differentiate according to a number of variables (size, business market orientation, QMS Maturity...). Design/methodology/approach: In order to achieve this objective, a questionnaire survey has been conducted among a heterogeneous sample of 1000 industrial companies that are operating in the national territory yielding a response rate of 23.4%. This study uses exploratory and chi-square test in the process of answering the above-mentioned questions. Findings: The survey highlighted the limited use of quality costing practices among Moroccan industrial companies. Results indicated that 42.6% of surveyed companies are engaged in QCS while 63.4% of them do not. The primary barrier is the complexity of QCS implementation. Besides, findings pointed out that origin, business activity, business market orientation and QMS maturity level are prominent to QCS implementation (p < 0.05). Originality/value: This is one of the first studies to provide an insight into practices of Moroccan industrial companies in the area of managing quality costs. Indeed, several studies were led in different countries but no empirical study has been conducted in Morocco. This will give a clear picture of the situation at the national level. Research limitations/implications: The major limitation of the study is the limited number of respondents. Future researches should be conducted to cover a bigger sample size from manufacturing and services sector as well. Practical implications: The findings provide an insight into the barriers to QCS implementation which can be used as basis to identify ways to overcome these difficulties, to develop guideline and reveal best practices in the implementation of COQ reporting system.Peer Reviewe

Returning to Solvency Through Quality Improvement

The purpose of this qualitative case study was to explore quality improvement strategies senior manufacturing production managers use to reduce Cost of Poor Quality (COPQ) to increase profit. The participants for this study were production managers within a manufacturing company located in the southeastern region of the United States who successfully developed and implemented strategies to lower COPQ to increase profitability. Six major themes emerged from the study: continuous improvement, quality assurance, employees as agents of quality improvement, communication between stakeholders, holding all firm members accountable for quality, and training. Manufacturing managers can use these strategies to lower COPQ and increase profits, which could result in enhancing other organizations’ financial performance. Findings from this study may enable manufacturing managers to improve organizational performance when continuous quality improvement processes are implemented throughout the manufacturing process and senior leaders champion lessons learned, support the training program approach, and implement a quality assurance program that empowers frontline employees as agents of quality throughout the manufacturing process

Returning to Solvency Through Quality Improvement

The purpose of this qualitative case study was to explore quality improvement strategies senior manufacturing production managers use to reduce Cost of Poor Quality (COPQ) to increase profit. The participants for this study were production managers within a manufacturing company located in the southeastern region of the United States who successfully developed and implemented strategies to lower COPQ to increase profitability. Six major themes emerged from the study: continuous improvement, quality assurance, employees as agents of quality improvement, communication between stakeholders, holding all firm members accountable for quality, and training. Manufacturing managers can use these strategies to lower COPQ and increase profits, which could result in enhancing other organizations’ financial performance. Findings from this study may enable manufacturing managers to improve organizational performance when continuous quality improvement processes are implemented throughout the manufacturing process and senior leaders champion lessons learned, support the training program approach, and implement a quality assurance program that empowers frontline employees as agents of quality throughout the manufacturing process

Effect of Production Volume on Prevention Costs, Valuation Costs, and Damaged Products in the Seafood Processing Industry

The purpose of this study was to determine the effect of production volume on prevention costs, the effect of production volume on appraisal costs, the effect of production volume on damaged products, the Effect of prevention costs on damaged products, and the effect of appraisal costs on damaged products. This type of research is quantitative. The type of research data is secondary data for 2019-2020 which consists of reports on production volume, prevention costs, appraisal fees, and damaged products. The analytical method uses the Smart Partial Least Square (SmartPLS) software 3. The results of this study indicate that production volume has a positive and significant effect on prevention costs, production volume has a positive and significant effect on appraisal costs, production volume has a positive and significant effect on damaged products, prevention costs have a negative but not significant effect on damaged products, and appraisal costs have a positive but not significant effect on damaged products. All hypotheses put forward in this study were declared accepted. The implications of the results of this study can be taken into consideration for companies by comparing data on handling costs, appraisal costs, production volume

An investigation of supply chain operational improvements for small and medium enterprises (SMEs): A UK manufacturing case study

In an increasingly turbulent business environment and intensive market competition and globalisation, manufacturing organisations of the 21st century have been forced to continuously seek improvements in their supply chain operations to increase productivity and quality. Therefore, making competition no longer between organisations but rather among its supply chains by seeking to reduce costs and improve quality as an alternative to gain higher market share. This paper investigates different aspects of operations and supply chain improvement of a small and medium manufacturing organisation in UK. The main objective of this paper is to help SMEs to identify deficiencies in their operations and take necessary steps to correct them to enhance performance and productivity in their supply chain operations. For this to happen, the current study has implemented lean approach as a method to improve the organisation’s supply chain, enhancing the quality of processes and products. By conducting interviews and observations together with gathering company internal records, it remarks some potential problems of the manufacturing company. Finally, several recommendations (such as introducing ERP system) are made for future improvements.N/

Quality cost management in Moroccan industrial companies: Empirical study

Purpose: The purpose of this study is to give an insight into the practices of Moroccan industrial companies in the area of managing quality costs. Furthermore, it analyses how the quality costing system (QCS) implementation and sophistication differentiate according to a number of variables (size, business market orientation, QMS Maturity...). Design/methodology/approach: In order to achieve this objective, a questionnaire survey has been conducted among a heterogeneous sample of 1000 industrial companies that are operating in the national territory yielding a response rate of 23.4%. This study uses exploratory and chi-square test in the process of answering the above-mentioned questions. Findings: The survey highlighted the limited use of quality costing practices among Moroccan industrial companies. Results indicated that 42.6% of surveyed companies are engaged in QCS while 63.4% of them do not. The primary barrier is the complexity of QCS implementation. Besides, findings pointed out that origin, business activity, business market orientation and QMS maturity level are prominent to QCS implementation (p<0.05). Originality/value: This is one of the first studies to provide an insight into practices of Moroccan industrial companies in the area of managing quality costs. Indeed, several studies were led in different countries but no empirical study has been conducted in Morocco. This will give a clear picture of the situation at the national level. Research limitations/implications: The major limitation of the study is the limited number of respondents. Future researches should be conducted to cover a bigger sample size from manufacturing and services sector as well. Practical implications: The findings provide an insight into the barriers to QCS implementation which can be used as basis to identify ways to overcome these difficulties, to develop guideline and reveal best practices in the implementation of COQ reporting system

The influence of cost of quality on the performance of food manufacturing companies: an empirical study

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.Purpose: Due to the ever-increasing competitive and complex business environments, food manufacturing companies have to maintain high-quality products while simultaneously minimizing customers' costs. Cost of quality (COQ) plays a crucial role in enhancing companies' efficiency and reducing expenditures that can contribute to companies' competitive performance. This paper investigates the underlying relationship between the level of COQ practices adoption (prevention, appraisal, internal, and external failure costs) and organizational performance in Palestinian Food Manufacturing Companies (PFMC). Design/Methodology/Approach: A quantitative research methodology using a structured questionnaire collected data from 119 PFMC. Partial least squares structural equation modeling was used to analyze collected data. Findings: Results indicated that COQ adoption has a significant positive effect on the organizational performance of PFMC. Besides, prevention, external, and internal failure costs were all associated with a positive impact on organizational performance of PFMC, whereas appraisal cost did not affect organizational performance. Originality: This study is considered one of the first studies to investigate COQ practices' effect on organizational performance in food manufacturing companies in a developing country context. Thus, it adds significant value to literature responding to calls to tackle competitiveness issues in current complex business environments. Keywords: Cost of quality, quality costing system, TQM, food manufacturing, developing country, organizational performance, Palestine

Reducing the Costs of Poor Quality: A Manufacturing Case Study

Manufacturing firms can incur losses of up to 100% due to costs of poor quality (COPQ) in the form of internal and external product failures, rework, and scrap. The purpose of this single case study was to explore what quality improvement strategies senior manufacturing production managers used to reduce COPQ and increase profit. The participants selected were 3 production managers in 1 small-sized manufacturing company in the southeastern region of the United States with successful strategies to lower COPQ. The conceptual framework of this study was based on total quality management theory. Data collection was through face-to-face interviews and from a review of company documents. Yin\u27s 5-step process was used to analyze the data. Three key themes emerged during data analysis: continuous improvement, quality assurance, and institutionalizing training. Manufacturing managers can use these strategies to lower COPQ and increase profits. The findings can contribute to social change by increasing individuals\u27 sense of dignity and self-worth through the manufacturing firm leaders\u27 ability to increase employment rates