The Quality Costs Assessment in the Aspect of Value Added Chain

Abstract

Purpose: The main purpose of this paper is to focus on the quality costs influence direction and intensity on the added value in the aspect of value chain. Methodology/Approach: The article is based on a nomothetic point of view that includes three modules: conceptual, hypothetical – deductive and inductive methods. To formulate theoretical aspects of quality costs evaluation, comparative and chronological analysis of scientific literature is used. Empirical results of the research are obtained by applying method of expert evaluation. Findings: During expert evaluation procedure is identified and selected significant quality costs elements. It is a useful tool to identify quality costs thought value chain processes. Created model of quality costs assessment in the aspect of value added chain is based on identification and classification of quality costs elements and allows to measure and to evaluate influence of quality costs, its direction and intensity on the added value. Research Limitation/implication: The formulated model of quality costs assessment in the aspect of value added chain is assigned to the models that “are oriented towards the situation”, i.e. diverted towards organizational analyses. Originality/Value of paper: The paper complements the gap between theoretical and practical framework of determining influence of quality costs on added value and proves importance of the assessment of quality costs elements in the aspect of added value chain.

Keywords

• quality costs
• added value chain
• added value
• manufacturing industry