تبیین و رتبه‌بندی مؤلفه‌ها و شاخص‌های هزینه‌یابی کیفیت در شرکت‌های تولیدی

نوع مقاله : پژوهشی

نویسنده
دانشجوی دکتری، گروه حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران
چکیده
هدف هزینه‌یابی کیفیت، شناسایی و بهینه‌سازی این هزینه‌ها است تا شرکت‌ها بتوانند منابع خود را به‌طور مؤثرتری مدیریت کنند و درعین‌حال، استانداردهای کیفی مورد انتظار را برآورده سازند. از طریق تجزیه‌وتحلیل و رتبه‌بندی این شاخص‌ها، شرکت‌های تولیدی می‌توانند نقاط قوت و ضعف خود را در مدیریت کیفیت شناسایی کنند و استراتژی‌هایی را برای بهبود مستمر اتخاذ نمایند. هدف از انجام پژوهش حاضر، تبیین و رتبه‌بندی مؤلفه‌ها و شاخص‌های هزینه‌یابی کیفیت در شرکت‌های تولیدی می‌باشد. روش پژوهش کیفی به روش تحلیل محتوا در مرحله اول و در مرحله دوم به روش نظریه داده بنیاد و مصاحبه با 18 نفر از خبرگان حرفه و دانشگاه در سال 1402 صورت گرفته است. در بخش تحلیل محتوا، بیست‌ویک شاخص شناسایی گردید. همچنین، رتبه‌بندی مؤلفه‌های هزینه‌یابی کیفیت به ترتیب، 1. مؤلفه اهداف و استراتژی‌ها، 2. مؤلفه سازمانی، 3. مؤلفه مدیریتی و 4. مؤلفه گروهی می‌باشد. با توجه به نتایج، پیشنهاد می‌شود شرکت‌های تولیدی با اتخاذ رویکردی جامع و یکپارچه در هزینه‌یابی کیفیت، از طریق آموزش، بهبود فرآیندهای طراحی و فعال کردن گروه‌های بهبود کیفیت، به دنبال بهینه‌سازی هزینه‌ها و ارتقاء کیفیت محصولات خود باشند.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Explanation and ranking of quality costing components and indicators in manufacturing companies

نویسنده English

Atefeh Abbasi
PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran
چکیده English

The goal of quality costing is to identify and optimize these costs so that companies can manage their resources more effectively while meeting expected quality standards. By analyzing and ranking these indicators, manufacturing companies can identify their strengths and weaknesses in quality management and adopt strategies for continuous improvement. The purpose of this study is to explain and rank the components and indicators of quality costing in manufacturing companies. The qualitative research method was conducted using content analysis in the first stage and grounded theory in the second stage, and interviews were conducted with 18 experts from the profession and academia in 2024. In the content analysis section, twenty-one indicators were identified. Also, the ranking of quality costing components is as follows: 1) Objectives and strategies component, 2) Organizational component, 3) Management component, and 4) Group component. According to the results, it is suggested that manufacturing companies should seek to optimize costs and improve the quality of their products by adopting a comprehensive and integrated approach to quality costing, through training, improving design processes, and activating quality improvement groups.

کلیدواژه‌ها English

Quality indicators
Quality costing
Manufacturing companies
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