A REVIEW: MODELS COSTING QUALITY AND ITS IMPACT ON THE PLANNING AND CONTROL PROCESSES IN MANUFACTURING INDUSTRIES

Authors

  • Riyadh Y. Asada Research Scholar, Department Of Commerce Mangalore University, India https://orcid.org/0000-0001-7220-1213
  • Dr. Yathish Kumar Associate Professor, Department of Commerce & Management, University College, Mangalore
  • Dr. Wahib Al-Hubaishi Assistant Professor and vice Dean, Faculty of Management Sciences, IBB University, Yemen

DOI:

https://doi.org/10.29121/granthaalayah.v9.i4.2021.3858

Keywords:

Total Quality Cost, Quality Costs Models, Control, Planning Processes

Abstract

In today's world, industrial organizations must pay attention to policies and procedures that balance cost and quality in production processes. Therefore, it must adopt a framework that enables it to accumulate the CoQ. The purpose of this work is to understand CoQ analysis's philosophy, its impact on the planning, control processes in industrial companies, the mechanism of reporting in the financial report, its importance in reducing costs, and enhancing competitive advantages. Also, this work intended to complement the existing literature by reviewing and critically appraising several CoQ models together with details of their application. The study results show that conformity costs are subject to Control. Planning processes are the costs of conformity as for the expenses of non-conformity, cannot be avoided. In general, every philosophy and approach views quality from its perspective. Still, everyone agrees that the product must meet the customer's needs, requirements, and desires.

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Published

2021-05-10

How to Cite

Asada, R. Y., Kumar, Y., & Al-Hubaishi, D. W. . (2021). A REVIEW: MODELS COSTING QUALITY AND ITS IMPACT ON THE PLANNING AND CONTROL PROCESSES IN MANUFACTURING INDUSTRIES. International Journal of Research -GRANTHAALAYAH, 9(4), 557–570. https://doi.org/10.29121/granthaalayah.v9.i4.2021.3858