Research on the model of quality cost in CIMS environment
One of the most important tools necessary for the successful implementation of a quality
program such as ISO9000 or TQM is the cost of quality (COQ). This paper proposes a new
model for the COQ, which captures the value of continuous process improvement in
achieving economic operation. The model is given based on Activity-based Costing (ABC)
Method in this paper. As the application of computer is widely in many companies, firstly,
COQ system structure is built in Computer Integrated Manufacturing Systems (CIMS) …
program such as ISO9000 or TQM is the cost of quality (COQ). This paper proposes a new
model for the COQ, which captures the value of continuous process improvement in
achieving economic operation. The model is given based on Activity-based Costing (ABC)
Method in this paper. As the application of computer is widely in many companies, firstly,
COQ system structure is built in Computer Integrated Manufacturing Systems (CIMS) …
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