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2013 | OriginalPaper | Buchkapitel

Study of the Application of Activity-Based Quality Cost Management Based on Linear Programming

verfasst von : Jing-fei Hao, Yu-jie Luo

Erschienen in: Proceedings of 20th International Conference on Industrial Engineering and Engineering Management

Verlag: Springer Berlin Heidelberg

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Abstract

It is important for the enterprises using activity-based costing to learn the value added activities and non-value added activities. First, the paper introduces the activity-based quality cost management, and then an activity-based quality cost management model is proposed based on linear programming. The manager can learn the value-added quality activities and non-value added quality activities by using this model; it also provides decision support for enterprises to improve their resource utilization and product quality.

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Metadaten
Titel
Study of the Application of Activity-Based Quality Cost Management Based on Linear Programming
verfasst von
Jing-fei Hao
Yu-jie Luo
Copyright-Jahr
2013
Verlag
Springer Berlin Heidelberg
DOI
https://doi.org/10.1007/978-3-642-40072-8_59

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