{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,5]],"date-time":"2025-10-05T12:33:52Z","timestamp":1759667632200,"version":"3.41.2"},"reference-count":15,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2002,5,1]],"date-time":"2002-05-01T00:00:00Z","timestamp":1020211200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2002,5,1]]},"abstract":"<jats:p>The paper reports the main findings of an evaluation of four separate quality costing methods which have been trialed in an organisation manufacturing flavourings for the food and drink industry. It was found that the semi\u2010structured departmental method was the most suitable and a pilot study conducted in a production unit using this method identified 15 non\u2010conformance cost elements. Among the main findings is that the chosen quality costing method must suit a company\u2019s situation, be based on the concept of continuous improvement, be applicable to all departments and employ a team approach. It is also pointed out that its success will be largely dependent on company culture and the discipline of staff to follow the agreed procedures.<\/jats:p>","DOI":"10.1108\/14637150210425081","type":"journal-article","created":{"date-parts":[[2002,7,28]],"date-time":"2002-07-28T18:46:58Z","timestamp":1027882018000},"page":"104-116","source":"Crossref","is-referenced-by-count":29,"title":["Setting up a quality costing system"],"prefix":"10.1108","volume":"8","author":[{"given":"B.G.","family":"Dale","sequence":"first","affiliation":[]},{"given":"G.M.","family":"Wan","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022021520320796700_b1","unstructured":"Bottorff, D.L. 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(1997), \u201cQuality costing: the application of the process model within a manufacturing environment\u201d, International Journal of Operations & Production Management, Vol. 17 No. 2, pp. 199\u2010210.","DOI":"10.1108\/01443579710158050"},{"key":"key2022021520320796700_b11","unstructured":"Groocock, J.M. (1986), The Chain of Quality: Market Dominance through Product Superiority, J. Wiley & Sons, New York, NY."},{"key":"key2022021520320796700_b12","unstructured":"Israeli, A. and Fisher, B. (1995), \u201cCutting quality costs\u201d, Quality Progress, January, pp. 46\u20108."},{"key":"key2022021520320796700_b13","doi-asserted-by":"crossref","unstructured":"Johnson, R.D. and Kleiner, B.H. (1993), \u201cDoes higher quality mean higher cost?\u201d, International Journal of Quality Reliability Management, Vol. 10 No. 4, pp. 86\u2010100.","DOI":"10.1108\/02656719310038658"},{"key":"key2022021520320796700_b14","doi-asserted-by":"crossref","unstructured":"Porter, L.J. and Rayner, P. (1992), \u201cQuality costing for total quality management\u201d, International Journal of Production Economics, Vol. 27 No. 1, pp. 66\u201081.","DOI":"10.1016\/0925-5273(92)90127-S"},{"key":"key2022021520320796700_b15","unstructured":"Robison J. (1997), \u201cIntegrate quality cost concepts into teams problem\u2010solving efforts\u201d, Quality Progress, March, pp. 25\u201030"}],"container-title":["Business Process Management Journal"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/14637150210425081","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/14637150210425081\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/14637150210425081\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,25]],"date-time":"2025-07-25T00:35:28Z","timestamp":1753403728000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/bpmj\/article\/8\/2\/104-116\/257654"}},"subtitle":["An evaluation of the key issues"],"short-title":[],"issued":{"date-parts":[[2002,5,1]]},"references-count":15,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2002,5,1]]}},"alternative-id":["10.1108\/14637150210425081"],"URL":"https:\/\/doi.org\/10.1108\/14637150210425081","relation":{},"ISSN":["1463-7154"],"issn-type":[{"type":"print","value":"1463-7154"}],"subject":[],"published":{"date-parts":[[2002,5,1]]}}}