Hybrid Model for Calculating Quality Costs

被引：4
|
作者：
Syreyshchikova N.V. [1 ]
Pimenov D.Y. [1 ]
Kulygina I.A. [1 ]
Moldovan L. [2 ]
机构：
[1] South Ural State University, Chelyabinsk
[2] University of Medicine, Pharmacy, Science, and Technology of Targu Mures, Targu Mures
来源：
Russian Engineering Research | 2021年 / 41卷 / 04期
关键词：
activity-based costing (ABC); cost calculations; life-cycle costing (LCC); models; production; quality;
D O I：
10.3103/S1068798X21040225
中图分类号：
学科分类号：
摘要：
Abstract: A hybrid model for calculating quality costs is developed on the basis of activity-based costing (ABC) and life-cycle costing (LCC). By that means, for any specific plant, costs by type of activity in the production process may be taken into account, as well as costs at all stages of the product life cycle (before, during, and after production). © 2021, Allerton Press, Inc.
引用
收藏
页码：382 / 386
页数：4
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