Author :
Abstract
Günümüz iş dünyasında işletmeler için ürün ve hizmetlerde kalitenin iyileştirilmesi bir gereklilik olmaktadır. Dolayısıyla işletmelerde gerçekleşen kalite maliyetlerinin tespiti öne çıkmaktadır. Çalışmada kalite maliyetleri sınıflandırmasından gizli kalite maliyetlerinin incelenmesi amaçlanmaktadır. Gizli kalite maliyetleri görünmeyen ve bilinmeyen maliyetlerden oluşmaktadır. İşlemeler bazı gizli kalite maliyetlerini bilseler de hesaplayamamakta ve muhasebeleştirememektedirler. Çalışmada yeni bir yaklaşım olan gizli kalite maliyetleri tahmin edilmeye ve açıklanmaya çalışılmıştır. Gizli kalite maliyetleri ile ilgili yapılan sınıflandırmalar ve gizli kalite maliyet türleri açıklanmıştır. Çalışmanın uygulama kısmında belirlenen gizli kalite maliyetleri bir işletmede araştırılmış ve var olup olmadığı hakkında bilgi elde edilmeye çalışılmıştır. Sonuç olarak birçok maliyetin dikkate alınmadığı veya bir kalite maliyet kalemi olarak değerlendirilmediği görülmüştür. İncelenen işletmenin kalite konusunda çok özenli olduğu ancak farkında olmadıkları gizli kalite maliyetleri hakkında bir şey yapamadıkları gözlemlenmiştir.
Keywords
Abstract
In today's business world, improving the quality of products and services is a necessity for businesses.Therefore, the determination of the quality costs incurred in the businesses comes to the fore. In the study, it is aimed to examine the hidden quality costs from the quality costs classification. Hidden quality costs consist of invisible and unknown costs. Even though businesses know some hidden quality costs, they cannot calculate and accounting for them. In the study, hidden quality costs, which is a new approach, are tried to be estimated and explained. Classifications of hidden quality costs and hidden quality cost types are explained. Hidden quality costs determined in the application part of the study were investigated in a business and information was tried to be obtained about whether they exist or not. As a result, it has been observed that many hidden quality costs are not taken into account and are not considered as a quality cost item. It has been observed that the business is very attentive to quality, but because they do not know, they cannot do anything about hidden quality costs.
Keywords
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