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 ...
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 .
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