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Tsai, 1998 - Google Patents

Quality cost measurement under activity‐based costing

Tsai, 1998

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Document ID
12200072667642060489
Author
Tsai W
Publication year
Publication venue
International Journal of Quality & Reliability Management

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Snippet

The purpose of this paper is to present an integrated cost of quality‐activity‐based costing (COQ‐ABC) framework for measuring quality costs under ABC. The main deficiencies of most COQ systems are:(1) no consensus method to allocate overhead costs to COQ …
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Classifications

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