Capítulo de livro
An Integrated View of the Use of Quality Cost Information, the Improvement of the Quality Management System and Effects on Performance: a Study in Portuguese Companies
Jorge Casas Novas (Casas Novas, Jorge); Margarida Saraiva (Saraiva, M.);
Título Livro
Action-Based Quality Management: Strategy and Tools for Continuous Improvement
Ano
2014
Língua
Inglês
País
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Mais Informação
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Abstract/Resumo
The literature focusing on quality costs has placed great importance on issues related to identifying, measuring and reporting quality cost information. Less attention has been paid to how this information is used in the management process and how it can enhance internal capabilities and thereby improve company performance. In addition to addressing this question, we analyse how the extensive use of quality costs can boost organisational learning and innovation in organisations' internal processes, thus leading to an overall improvement in the quality management system that is reflected in financial and non-financial performance. The conceptual model developed involves these relationships and has been tested using the structural equation modelling technique. To this end, a questionnaire survey was conducted in Portuguese companies with the ISO 9000 certification. The results shed light on the causal links between the variables, and thus validate the conceptual model indicating that the use of quality cost information has a positive effect on both the development of quality management systems and performance
Agradecimentos/Acknowledgements
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Palavras-chave
Quality Quality costs, Use of information, Quality management systems, Portuguese companies, Performance