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dc.contributor.author | Amat Salas, Oriol |
dc.contributor.author | Blake, John |
dc.contributor.other | Universitat Pompeu Fabra. Departament d'Economia i Empresa |
dc.date.accessioned | 2017-07-26T10:50:57Z |
dc.date.available | 2017-07-26T10:50:57Z |
dc.date.issued | 1993-11-01 |
dc.identifier | https://econ-papers.upf.edu/ca/paper.php?id=49 |
dc.identifier.citation | Forum, 47, (1994), pp. 19-34 |
dc.identifier.uri | http://hdl.handle.net/10230/20831 |
dc.description.abstract | This paper reports on a survey of 1426 managers of Spanish businesses on their experiences of total quality management . It reports in detail on the breakdown of implementation of such schemes by industrial sector and by region; the paper also reports on the extent to which quality circles and employee suggestion schemes are used. The survey also explored financial controls used for quality costs . An analysis of business costs shows a wide variation in quality costs by industrial sector. The paper discusses the practical methods used by those who do quantify intangible costs and identifies a range of rations computed by managers to assess control of quality costs . |
dc.format.mimetype | application/pdf |
dc.language.iso | eng |
dc.relation.ispartofseries | Economics and Business Working Papers Series; 49 |
dc.rights | L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
dc.title | Control of the costs of quality management: A review or current practice in Spain |
dc.type | info:eu-repo/semantics/workingPaper |
dc.date.modified | 2017-07-23T02:00:56Z |
dc.subject.keyword | cost |
dc.subject.keyword | quality |
dc.subject.keyword | control |
dc.subject.keyword | intangibles |
dc.subject.keyword | spain |
dc.subject.keyword | Finance and Accounting |
dc.rights.accessRights | info:eu-repo/semantics/openAccess |