Tsai, 1998 - Google Patents
Quality cost measurement under activity‐based costingTsai, 1998
View PDF- 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 …
- 230000000694 effects 0 title abstract description 381
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