Quality costs represent an indicator associated with the achievement or non-achievement of quality. The objective of this study was to evaluate the values and structures of quality costs in a Serbian fruit processing company, to calculate the total quality cost index and analyse allocation of the costs related to quality and food safety. A structured survey in a selected company has been performed in order to collect data. Financial and management system documentation have been reviewed for a period of four years. A prevention-appraisal-failure quality cost model was used in determining, categorizing, processing and analysing the results. In 2008, 2009 and 2010 the quality costs were 49.66, 44.99 and 57.35 (sic)/tonnes, respectively. During the observed period, the structure of costs changed. Prevention and failure costs increased while appraisal costs decreased. The total quality cost index increased from 1.94% in 2008 to 2.58% in year 2010. Results confirmed that the total quality co...st index were within the published range of values for the food industry. The distribution of costs changes due to various factors such as additional legal and customer requirements related to food safety and quality, economic crisis and maturity of implemented management systems.
Keywords:
fruit processing company / quality costs / quality and food safety
Source:
Quality Assurance and Safety of Crops & Foods, 2014, 6, 1, 95-103
TY - JOUR
AU - Djekić, Ilija
AU - Zarić, Vlade
AU - Tomić, J.
PY - 2014
UR - http://aspace.agrif.bg.ac.rs/handle/123456789/3497
AB - Quality costs represent an indicator associated with the achievement or non-achievement of quality. The objective of this study was to evaluate the values and structures of quality costs in a Serbian fruit processing company, to calculate the total quality cost index and analyse allocation of the costs related to quality and food safety. A structured survey in a selected company has been performed in order to collect data. Financial and management system documentation have been reviewed for a period of four years. A prevention-appraisal-failure quality cost model was used in determining, categorizing, processing and analysing the results. In 2008, 2009 and 2010 the quality costs were 49.66, 44.99 and 57.35 (sic)/tonnes, respectively. During the observed period, the structure of costs changed. Prevention and failure costs increased while appraisal costs decreased. The total quality cost index increased from 1.94% in 2008 to 2.58% in year 2010. Results confirmed that the total quality cost index were within the published range of values for the food industry. The distribution of costs changes due to various factors such as additional legal and customer requirements related to food safety and quality, economic crisis and maturity of implemented management systems.
PB - Codon Publications, Brisbane
T2 - Quality Assurance and Safety of Crops & Foods
T1 - Quality costs in a fruit processing company: a case study of a Serbian company
EP - 103
IS - 1
SP - 95
VL - 6
DO - 10.3920/QAS2012.0200
ER -
@article{
author = "Djekić, Ilija and Zarić, Vlade and Tomić, J.",
year = "2014",
abstract = "Quality costs represent an indicator associated with the achievement or non-achievement of quality. The objective of this study was to evaluate the values and structures of quality costs in a Serbian fruit processing company, to calculate the total quality cost index and analyse allocation of the costs related to quality and food safety. A structured survey in a selected company has been performed in order to collect data. Financial and management system documentation have been reviewed for a period of four years. A prevention-appraisal-failure quality cost model was used in determining, categorizing, processing and analysing the results. In 2008, 2009 and 2010 the quality costs were 49.66, 44.99 and 57.35 (sic)/tonnes, respectively. During the observed period, the structure of costs changed. Prevention and failure costs increased while appraisal costs decreased. The total quality cost index increased from 1.94% in 2008 to 2.58% in year 2010. Results confirmed that the total quality cost index were within the published range of values for the food industry. The distribution of costs changes due to various factors such as additional legal and customer requirements related to food safety and quality, economic crisis and maturity of implemented management systems.",
publisher = "Codon Publications, Brisbane",
journal = "Quality Assurance and Safety of Crops & Foods",
title = "Quality costs in a fruit processing company: a case study of a Serbian company",
pages = "103-95",
number = "1",
volume = "6",
doi = "10.3920/QAS2012.0200"
}
Djekić, I., Zarić, V.,& Tomić, J.. (2014). Quality costs in a fruit processing company: a case study of a Serbian company. in Quality Assurance and Safety of Crops & Foods
Codon Publications, Brisbane., 6(1), 95-103.
https://doi.org/10.3920/QAS2012.0200
Djekić I, Zarić V, Tomić J. Quality costs in a fruit processing company: a case study of a Serbian company. in Quality Assurance and Safety of Crops & Foods. 2014;6(1):95-103.
doi:10.3920/QAS2012.0200 .
Djekić, Ilija, Zarić, Vlade, Tomić, J., "Quality costs in a fruit processing company: a case study of a Serbian company" in Quality Assurance and Safety of Crops & Foods, 6, no. 1 (2014):95-103,
https://doi.org/10.3920/QAS2012.0200 . .
