Journal of Student Research 2014

Journal of Student Research

quality management and the importance of measuring quality (Khasawneh & AL-Hashem & Al-Zoubi, pg 19). They created a list of recommendations that include: “Increase employees’ participation and empowerment for preparing plans to develop quality requirements,” “Increase interest and attention by enterprises towards making clear plans about quality with specific goals set by management,” “Establishment should show more interest towards developing annual training plans to develop employees’ skills and abilities,” and “Increase interest and attention by enterprises to use scientific styles and tools for improving quality.” It would be easy for Americans (or any other more developed country) to look at this list and say “we’ve been doing that for years”, but it is important to be reminded of the basics. The authors note that too many companies implement these ideas yet they end up either getting lost or taking a back seat to something else. Aziz & Taleghani & Esmaielpoor discussed the role of quality costing in total quality management, reaching the following conclusions: The analytical tools, ANOVA, and Duncan Tests, identified a major disparity between the optimum execution of Total Quality Management (TQM) and the quality costing system, a contrast between low, medium, and high levels of specifying the quality costing system in optimum execution of TQM and the greater impact of increased levels of quality (pg 23). Quality and costs are compliments of each other and the quality cost system demonstrates their relevance in an organization, by facilitating informed managerial decisions and controls. Finally, as the effect of quality costing system on the optimum execution of TQM is determined in accordance with each of the PAF model variables, the results show that higher levels of specifying each one of the said components would result in an improved implementation of TQM.

Industries that use the quality cost approach (however, the same approach is effective in the service industry)

Jaju & Lakhe (2009), tracing quality cost in a luggage manufacturing industry, focuses on discovering the most effective and efficient means of applying quality cost in a luggage manufacturing industry (pg 952). The main vehicle for deriving information about quality cost in the luggage industry

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