Analiza razvrščanja stroškov kakovosti na primeru treh podjetij v dejavnosti predelave aluminija

magistrsko delo

Danijela Ravnjak (Author), Iztok Kolar (Mentor)

Abstract

Podjetja poslujejo v stalno spreminjajočem se okolju, in če želijo preživeti, morajo biti sposobna ustvarjati takšne proizvode ali storitve, ki jim konkurenca ne bo sposobna slediti. Glavna prednost podjetja je, da si ustvari ugled, kateremu bodo odjemalci zaupali in verjeli v kakovost proizvodov ali storitev. Kakovost proizvodov in storitev je glavni vir, ki prinaša podjetju dobiček ter konkurenčno prednost pred ostalimi podjetji na trgu. Če pa želijo podjetja proizvajati in prodajati kakovostne proizvode ali storitve, so s tem povezani tudi stroški, to so tako imenovani stroški kakovosti poslovanja ali učinkov, ki se morajo obvladovati, podjetja pa morajo ob optimalnem višanju kakovosti skrbeti tudi za nižanje stroškov na področjih, kjer je to moč storiti. Magistrsko delo je nastalo na podlagi spoznanja, da je kakovost tista, ki omogoča podjetjem obstoj in razvoj na trgu. Z zagotavljanjem in izboljševanjem kakovosti pa se zadovoljujejo potrebe odjemalcev ter z višanjem vrednosti podjetja tudi zadovoljstvo in blagostanje vseh udeležencev podjetja. V našem delu smo se tako osredotočili na kakovost poslovanja kot tudi na stroške, ki pri tem nastanejo. Delo vsebuje teoretični in empirični del. Teoretični del je osredotočen na pojmovanje kakovosti na podlagi mnenj različnih avtorjev, izboljševanje in zagotavljanje kakovosti ter metode in orodja za zagotavljanje le-te. Opredeljeni so tudi stroški kakovosti poslovanja, ki vključujejo vrste stroškov kakovosti poslovanja, modele merjenja ter možnosti zniževanja le-teh. V empiričnem delu smo se osredotočili na proučevanje celovitega obvladovanja kakovosti treh izbranih podjetij v dejavnosti predelave aluminija, katerih imena niso razkrita. Glavni namen je proučiti prakso vodenja kakovosti in sistem razvrščanja stroškov kakovosti poslovanja v izbrani dejavnosti ter ugotoviti enakosti in razlike med posameznimi podjetji. Glavna ugotovitev magistrskega dela je, da se sistem razvrščanja stroškov kakovosti nanaša na posamezno podjetje in ne na dejavnost poslovanja podjetij. Prav tako tudi, da podjetja običajno razvrščajo stroške kakovosti poslovanja na preventivne stroške (to so stroški preprečevanja nastanka napak), stroške ocenjevanja in nadzora ter notranje oziroma zunanje izgube podjetja.

Keywords

kakovost;obvladovanje kakovosti;standardi;ISO;stroški;stroški kakovosti;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[D. Ravnjak]
UDC:	005.642.3
COBISS:	12152092
Views:	962
Downloads:	149
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	ǂThe ǂquality cost classification analysis in the case of three companies in the processing aluminium
Secondary abstract:	The companies are doing business in a constantly changing environment, and if they want to survive, they have to be capable of making such products or services that their competitors will not be able to follow. The main advantage of the company is to create reputation to which the customers will trust, and believe in the quality of the products or services. The quality of the products and services is the main source which brings the company profit and competitive advantage over the other companies on the market. If the companies want to produce and sell quality products or services, there are costs connected to that. These are so-called costs of quality operating or effects, which should be managed. The companies, however, have to, by the optimal raising of quality, take care of reduction of costs on areas where this is possible. Master’s thesis was written on the basis of the discovery that quality is the one that enables companies their existence and development on the market. With ensuring and improving quality, the needs of customers are satisfied, and with rising of the company's value – also the satisfaction and welfare of all the employees. In our work, we have focused on the quality of doing business as well as on its cost. Master’s thesis includes a theoretical and an empirical part. The theoretical part is focused on the interpretation of quality on the basis of different authors’ opinions, improving and assuring quality, and methods and tools for its assuring. We defined the quality operating costs, which include types of quality operating costs, measuring models and the possibility of their reduction. In the empirical part we have focused on the examination of comprehensive quality control of three chosen companies dealing with processing of aluminium whose names are not revealed. The main goal is to explore the practice of quality management and the system of quality operation costs classification in the chosen activity and figure out the similarities and differences between individual companies. The main conclusion of my master’s thesis is that the system of quality operation costs classification applies to an individual company and not to a business activity. The companies usually classify the quality operation costs to preventive costs (these are the costs of preventing errors), costs of assessing and control, and costs of inner or outer loss of the company.
Secondary keywords:	quality;total quality management;ISO standards;EFQM model;quality costs;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	III, 87 str.
ID:	8888497