SUMMARY
CREATING A COST of QUALITY MANAGEMENT SYSTEM FOR PRODUCTION COMPANY ON EXAMPLE OF THE T-TAMMER OÜ
Anu Marmor
The quality costs in company's everyday action are the cost, which could provide the company a profit, as a result of skillful management there is possibility to find a profitable strategys that will enable the company to become innovative and find some competitive solutions. It can be said that there is no corporate leader whose goal would not be to earn a profit, or who do not want to know which company's costs can be reduced or completely eliminated.
Successful quality cost management means that there is a good overview of what cost accompany with the company's activities. The author has a lot of expetiences with the false opinion that the costs of quality are inevitable, and that is why their systematic handling is only a waste of corporate resources. The author believes that such an opinion is certainly not true.
In order to achieve the management over quality costs, there is a system needed, in which the company must first assess its activities so that there would be obtained necessary inputs for quality of cost management. However it is easier to give this recommendation, than to follow it. There are circumstances that make development of the cost of quality management system difficult, as quality cost are no different from other business costs, there is widespread belief that quality costs can not be taken isto acount, or are too difficult to value in monetary terms (Oakland 2000: 107). So the cost of quality will remain as a separate expenditure item, and the companies do not recognize them between the financial reporting complex and hidden lines. This is a
situation in spite of, that even both the quality and financial professional representatives have acknowledged the importance of monitoring the costs of quality.
The main goal of this research work is to make proposals for the production company T-Tammer for the developing of the cost of of quality management system.
The tasks of this research are following:
• To carry out a study of the company T-Tammer OÜ in order to ascertain options for the cost of quality identification, measurement and calculation in company
• To do the analysis of the survey and based on to analysis results, provide suggestions for management of the quality cost in manufacturing enterprise T- Tammer OÜ.
The work consists of two chapters, first of which is divided into four and second of which is divided into three subchapter. The first subchapter is giving an overview of the most important authors and highlights their important contributions to the cost of quality management. It gives an overview of how the definitions of the costs of quality and how the definitions have changed in times. To explain the concept cost of quality there is used the synthesis various authors definitions of quality costs and in the result of this study author provides an own definition of cost of quality.
The second section highlights the most common cost of quality assignments and presents the potential costs of quality management principles. As the identification of the cost of quality inside the company, is a key question, since the costs of quality do not simple. Costs are hidden and there is a variety of different ways to identify the costs of quality there is a little more attention paid to the quality costs classification
The third section gives an overview of the most common models of quality costs management. It analyzes the strengths and shortcomings of different models. A result of research and analysis in this thesis the quality cost management model is found as to the tool for company to measure and control the costs of quality. Finally in the end of this subchapter and theory part there are set out the factors that influence identification of the cost of the quality and management in manufacturing enterprises.The work
theoretical part has been written essentially based on in English scientific papers, books, and previous studies.
The empirical part of this thesis consists of three subchapters, of which the first section gives a brief explanation of the structural architecture of the empirical part, then there is gives an overview of the sample manufacturing enterpise and work´s methodology.
Second subchapter gives an overview of the results othe researsh. Finally there are author´s findings and recommendations for the company presented.
Based on the research it could be stated that costs of quality are partly followed, so there is a kind system developed but it needs improvent to get good results from it.
The resultant of analyzing the quality cost data that was available in T-Tammer is following:
• the most important is to improve the cost of quality recording and analysis For that is needed to start using recording forms and codes;
• train (in Russian) company's workforce so that they would be able to identification the quality problems and cost;
• analyze the impact of preventive actions, are they helping to reduce the cost
• the use of diagrams, charts and graphs would help to present toe results of qulaity analysis;
• it would be good to take into use the categorization of the quality costs and integrate this system also into the accounting plan;
• the main recommendation is that the quality and the cost of quality management system would be build into the company's ERP system.
In author's opinion, the systematic management company´s costs of quality would give to company the opportunity to learn from their mistakes, to innovate and next to this achieve that all the financial costs are under the control. Approaching corporate activities through a quality analysis, the company is able to best ensure its sustainability.
Lihtlitsents lõputöö reprodutseerimiseks ja lõputöö üldsusele kättesaadavaks tegemiseks
Mina, Anu Marmor,
(autori nimi)
1. annan Tartu Ülikoolile tasuta loa (lihtlitsentsi) enda loodud teose
KVALITEEDIKULUDE JUHTIMISSÜSTEEMI LOOMINE TOOTMISETTEVÕTTES T-Tammer OÜ NÄITEL
(lõputöö pealkiri) mille juhendaja on Elina Kallas,
(juhendaja nimi)
1.1.reprodutseerimiseks säilitamise ja üldsusele kättesaadavaks tegemise eesmärgil, sealhulgas digitaalarhiivi DSpace-is lisamise eesmärgil kuni autoriõiguse kehtivuse tähtaja lõppemiseni;
1.2.üldsusele kättesaadavaks tegemiseks Tartu Ülikooli veebikeskkonna kaudu, sealhulgas digitaalarhiivi DSpace´i kaudu alates 22.05.2020 kuni autoriõiguse kehtivuse tähtaja lõppemiseni.
2. olen teadlik, et nimetatud õigused jäävad alles ka autorile.
3. kinnitan, et lihtlitsentsi andmisega ei rikuta teiste isikute intellektuaalomandi ega isikuandmete kaitse seadusest tulenevaid õigusi.
Tartus, 27.05.2015