نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشگاه آزاد اسلامی، واحد قزوین، دانشکده مهندسی صنایع و مکانیک، قزوین

2 دانشگاه آزاد اسلامی، واحد تهران غرب، دانشکده فنی و مهندسی، گروه مهندسی صنایع، تهران.

چکیده

امروزه کیفیت به عنوان یکی از مزیتهای رقابتی مهم شناخته شده است، اما کیفیت همواره در کنار قیمت
مطرح میشود، از این رو شناخت هزینه کیفیت و تقسیم بندی مناسب همواره در ادبیات توجه بسیاری از
محققان را به خود جلب نموده است. مطالعه ادبیات نشان میدهد از زمان مطرح شدن هزینه یابی کیفیت ، همه
توجه ها به سمت شناسایی هزینه های مختلف کیفیت بوده و گاها نگاه های متفاوتی به این هزینه ها شده است که
در اصل طبقه بندی ها  شباهت هایی نیز به هم داشته اند. با وجود گزارشهای موفقی که از اجرای این روشها در
شناسایی هزینه های کیفیت گردیده، یک خلأ در فرآیندهای بهبود مشاهده میشود. اگر چه شناسایی هزینه ها و
اجرای طرحهای بهبود  مناسب در این زمینه  اغلب موجب  بهبود  سطح کیفیت محصولات و خدمات و
درنهایت منجر به افزایش رضایت مشتری میشود. اما قطعا مابین تخصیص کور منابع و تخصیص بهینه منابع در
یک طرح، تفاوت معناداری در نتایج حاصل پدیدار میگردد. هدف این پژوهش طراحی رویکردی است  که
به طور مستمر  و با صرف هزینه کمتر به یک سطح کیفیت مشخص برسسد. در این  رویکرد، پس از شناسایی    
انواع هزینه های کیفیت، تفاوت اهمیت هزینه ها مشخص میگردد. در این مرحله برای هر یک دو نوع وزن
بدست میآید، وزن اول از نتایج مالی حاصل از شناسایی هزینه ها بدست می آید، در واقع  نسبت بار مالی هر
یک از هزینه ها را نسبت به کل هزینه های کیفیت نشان می دهد، نظرات ذینفعان سازمان طبق  منظر  کارت
امتیازی متوازن در فرآیند محاسبه وزن نوع دوم به عنوان گروه کارشناسان در تکنیک فرآیند سلسله  مراتبی
تحلیل دخیل می گردد.

کلیدواژه‌ها

عنوان مقاله [English]

A New Approach for Measuring Cost of Quality Using BSC: A Fuzzy Approach

نویسندگان [English]

  • Abolfazl Kazemi 1
  • Vahid Hajipour 2

چکیده [English]

In today's competitive markets quality as a competitive advantage is important, but quality always comes with price, so cost of quality recognition and proper division has always attracted attention of many researchers in the literature. The related literature show that from the time quality costing is introduced, all attentions were to identify the different costs of quality and sometimes there were different views to these costs which have similarities in the principle of classifications. Despite to successful reports provided for implementing these methods in identifying costs of quality, it can be seen a gap in improvement processes. Although the identification of costs and improvement projects in this field, often improve the level of products and service quality and ultimately lead to increased customer satisfaction, But certainly there is a significant difference between non-optimum and optimum resource allocation in receiving results. The aim of this study is to design an approach that reach to a certain quality level in a consistent and cost less way. In this approach, after identifying the types of quality costs, difference in importance of costs is determined. The first weight comes from financial results obtained from costs identification, indeed it is the proportion of the financial load of each cost to total quality costs. Stakeholder opinion based on BSC in second weight calculating process comes into AHP as expert group.

کلیدواژه‌ها [English]

  • Cost of Quality
  • Quality Techniques
  • BSC
  • AHP
  • Fuzzy TOPSIS
Abed, M.H. and Dale, B.G. (1987), “An attempt to identify quality-related costs in textile manufacturing”, Quality Assurance, 13 (2), 41-45.
Albright, T.L. and Roth, H.P. (1992), “The measurement of quality costs: an alternative paradigm”, Accounting Horizons, 6(2), 15-27.
Banker, R.D., Chang, H., Janakiraman, S.N., & Konstans, C. (2004), “A balanced scorecard analysis of performance metrics”, European Journal of Operational Research, 154, 423-436.
Burgess, T.F. (1996), “Modeling quality-cost dynamics”, International Journal of Quality & Reliability Management, 13 (3), 8-26.
Carr, L.P. (1992), “Applying cost of quality to a service business”, Sloan Management Reviews, Summer, p. 72-79.
Cooper, R. and Kaplan, R.S. (1988), “Measure costs right: make the right decisions”, Harvard Business Review, 66 (5), 96-103.
Dale, B.G. and Plunkett, J.J. (1995), Quality Costing, 2nd ed., Chapman and Hall, London.
Dawes, E.W. (1989), “Quality costs – new concepts and methods, quality costs: ideas & applications”, in Campanella, J. (Ed.), Quality Costs: Ideas and Applications, Vol. 2, ASQC Quality Press, Milwaukee, WI, p. 440-453.
Feigenbaum, A.V. (1956), “Total quality control”, Harvard Business Review, 34 (6), 93-101.
Fine, C.H. (1986), “Quality improvement and learning in productive systems”, Management Science, 32 (10), 1301-1315.
Fox, M.J. (1989), “The great economic quality hoax”, Quality Assurance, 15 (2) 72-74.
Goulden, C. and Rawlins, L. (1995), “A hybrid model for process quality costing”, International Journal of Quality & Reliability Management, 12 (8), 32-47.
Hajipour V., Kazemi A., Mousavi M., (2013). “A Fuzzy Expert System to Increase Accuracy and Precision in Measurement System Analysis”, Measurement, 46 (8), 2770-2780.
Hatami-Marbini A., Tavana M., Hajipour V., Kangi F., Kazemi A., (2013). “An Extended Compromise Ratio Method for Fuzzy Multi-Attribute Group Decision Making Problem with SWOT Analysis”, Applied Soft Computing, 13 (8), 3459-3472.
Kaplan, R., & Norton, D. (1992). “The balanced scorecard: measures that drive performance”. Harvad Business Review, 70, 71-79.
Kaplan, R.S., & Norton, D.P. (1996). “The balanced scorecard: translating strategy into action”. Boston: Harvard Business School Press. 
Kazemi A., Hajipour V., (2013). “A Fuzzy Approach to Increase Accuracy and Precision in Measurement System Analysis”, Economic Computation and Economic Cybernetics Studies and Research, 47 (2), 171-187.
Kim, M.W. and Liao, W.M. (1994), “Estimating hidden quality costs with quality loss function”, Accounting Horizons, March, 12, 8-15.
Machowski, F. and Dale, B.G. (1998), “Quality costing: an examination of knowledge, attitudes and perceptions”, Quality Management Journal, 5 (3), 84-95.
Marsh, J. (1989), "Process Modeling for Quality Improvement", Proceeding of the Second International Conference On Total Quality Management, 14-15, 111-215.
Modarres, B. and Ansari, A. (1987), “Two new dimensions in the cost of quality”, International Journal of Quality & Reliability Management, 4 (4), 9-20.
Purgslove, A.B. and Dale, B.G. (1996), “The influence of management information and quality management systems on the development of quality costing”, Total Quality Management, 7 (4), 421-432.
Ross, D.T. (1977), “Structured analysis (SA): a language for communicating ideas”, IEEE Transactions on Software Engineering, 3 (1), 16-34.
Schiffauerova A. and Vince T.,(2005), “A review of research on cost of quality models and best practices”, International Journal of Quality & Reliability Management, 23 (6), 647-669.
Tatikonda, L.U. and Tatikonda, R.J. (1996), “Measuring and reporting the cost of quality”, Production and Inventory Management Journal, 37, 1-7.
Tsai, W.H. (1998), “Quality cost measurement under activity-based costing”, International Journal of Quality & Reliability Management, 15 (7), 719-752.
Yüksel, I., Dagdeviren, M. (2010). “Using the fuzzy analytic network process (ANP) for Balanced Scorecard (BSC): A case study for a manufacturing firm”. Expert Systems with Applications, 37, 1270-1278.