Rajiv Kumar Sharma, Dinesh Kumar and Pradeep Kumar
The purpose of this paper is to describe a structured framework to implement and sustain a quality costing system (QCS) based on process cost modeling (PCM) in process industries.
Abstract
Purpose
The purpose of this paper is to describe a structured framework to implement and sustain a quality costing system (QCS) based on process cost modeling (PCM) in process industries.
Design/methodology/approach
After reviewing and analyzing various cost accounting methodologies practiced by companies the research objectives were achieved by acknowledging the need to attach fuzziness to notion of “quality”. The imprecise, vague, and complex information related to cost items under Prevention, Appraisal and Failure (PAF) segments is synthesized using well‐established fuzzy principles. A case based approach from process industry is discussed to implement and sustain quality costing system after prioritizing the processes.
Findings
While conforming on the results of prior research on practice of quality costing approaches and the problems faced by the companies in implementing a quality management system the fuzzy approach (owing to its sound logic and effectiveness in identifying the vagueness and imprecision in human judgment) is successfully applied to elicit expert opinion regarding the importance of cost items. The information so obtained after fuzzy synthesis is used to set up priority with respect to the processes which can provide necessary help to managers/practioneners to invest efforts in reduction of cost of non‐conformances (CONC) and optimal allocation of resources.
Practical implications
The approach discussed in the paper will be helpful to managers; quality practitioners to set up/improve various quality improvement initiatives for successful implementation of quality costing system.
Originality/value
The framework discussed in the paper provides a novel approach to implement QCS by using PCM after judicious selection of the processes and cost items.
Details
Keywords
An inquiry into the constitution of the experience of patienthood. It understands “becoming a patient” as a production of a subjectivity, in other words as a process of…
Abstract
Purpose
An inquiry into the constitution of the experience of patienthood. It understands “becoming a patient” as a production of a subjectivity, in other words as a process of individuation and milieu that occurs through an ontology of production. This ontology of production can, of course, also be understood as a political ontology. Therefore, this is, first of all, an inquiry into a mode of production, and, secondly, an inquiry into its relation to the issue of social justice – because of effects of digital divisions. In these terms, it also reflects on how expert discourses, such as in medical sociology and science studies (STS), can (and do) articulate their problems.
Approach
An integrative mode of discourse analysis, strongly related to discursive institutionalism, called semantic agency theory: it considers those arrangements (institutions, informal organizations, networks, collectivities, etc.) and assemblages (intellectual equipment, vernacular epistemologies, etc.) that are constitutive of how the issue of “patient experience” can be articulated form its position within an ontology of production.
Findings
The aim not being the production of a finite result, what is needed is a shift in how “the construction of patient experience” is produced by expert discourses. While the inquiry is not primarily an empirical study and is also limited to “Western societies,” it emphasizes that there is a relation between political ontologies (including the issues of social justice) and the subjectivities that shape the experiences of people in contemporary health care systems, and, finally, that this relation is troubled by the effects of the digital divide(s).
Originality
A proposal “to interrogate and trouble” some innovative extensions and revisions – even though it will not be able to speculate about matters of degree – to contemporary theories of biomedicalization, patienthood, and managed care.
Details
Keywords
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…
Abstract
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‐structured departmental method was the most suitable and a pilot study conducted in a production unit using this method identified 15 non‐conformance cost elements. Among the main findings is that the chosen quality costing method must suit a company’s 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.
Details
Keywords
Inequality is an essential factor for the alleviation of poverty. In Cameroon, most of the households derive their livelihoods from non-wage income and a better understanding of…
Abstract
Inequality is an essential factor for the alleviation of poverty. In Cameroon, most of the households derive their livelihoods from non-wage income and a better understanding of how different variables affect income inequality is a way to reduce those inequalities and improve social welfare. Studies carried out so far barely make out the determinants among non-wage earners. This study sets out to identify these determinants, using the regression-based decomposition technique and data obtained from the 2005 Employment and Informal Sector Survey (EISS) undertaken by the National Statistic Institute (INS) in Cameroon. Results show that the total inequality of an hourly active income ensues from the ratio of age/experience and unobserved individual heterogeneity among non-wage earners.
Details
Keywords
Aizzat Mohd. Nasurdin, T. Ramayah and Yeoh Chee Beng
The aim of this study is to determine the effects of organizational structure (formalization and centralization) and organizational climate on job stress in a non‐Western context…
Abstract
The aim of this study is to determine the effects of organizational structure (formalization and centralization) and organizational climate on job stress in a non‐Western context. Data were collected from a sample of 151 salespersons working in the stock broking industry of Malaysia. Regression results demonstrated that both structural variables (formalization and centralization) have a positive influence on job stress. Organizational climate dimension, however, has no effect on stress. Implications for managerial practice and future research are provided.
Details
Keywords
Annette Korntheuer and Stefan Thomas
Germany has become the most important destination country for young refugees in Europe (Destatis, 2021). Vocational education and training can make an important contribution to…
Abstract
Germany has become the most important destination country for young refugees in Europe (Destatis, 2021). Vocational education and training can make an important contribution to overcome educational barriers and gain participation in society (Will & Hohmut, 2020). Since 2015, rural regions have faced new challenges in establishing effective support systems for young apprentices with forced migration experience (Ohliger et al., 2017). The participatory LaeneAs research project seeks to identify educational barriers and to promote successful educational pathways for young refugees in vocational training. In four distinct rural areas in Germany, stakeholders in formal, non-formal, and informal learning environments and young refugees will be brought together in real-world laboratories. The authors aim to open space for a co-constructive knowledge production process between scientific and political stakeholders, educational practitioners, and refugee youth. Real-world laboratories are a socio-spatial methodology that combines research and a sustainable capacity building process. The lifeworld expertise will be used for a contextual condition analysis of structural, societal, and individual barriers to education as well as for practice transfer. Building on the discussion of the current state of research and the identification of significant gaps in the practice and research landscape, this essay will focus on the critical discussion of the methodological implementation of the study.