COST OF QUALITY: INTERDISCIPLINARY COOPERATION BETWEEN ACCOUNTING AND QUALITY FUNCTION

摘要

The authors examine the setbacks to the success of COQ programs which are substantiated by a review of the literature. Three main areas are identified as most representative: the role of management support; interdisciplinary cooperation between two organizational functions; and the current accounting system. The concept of system dynamics methodology, namely causal loop modeling, is applied in conceptualizing the big picture which describes the relationships among quality improvement activities, estimation of COQ, and the Management System. A further analysis of interdisciplinary cooperation between functions is presented. A preliminary model based on Soft System Methodology is developed which can be useful as an intellectual device to promote a better understanding of common interest between organizational functions. Because of the emphasis on the long-term impact of having a routine of communication to generate COQ data, this exploratory study provides insight into the degree to which both organizational functions actually engage in addressing problems.