Eleni Sachini – Department of Financial and Management Engineering School of Engineering, University of the Aegean, Chios, Greece
Ioannis Boules – Department of Financial and Management Engineering School of Engineering, University of the Aegean, Chios, Greece
Michail Glykas – Department of Financial and Management Engineering, Engineering School, University of the Aegean, Greece
Keywords:
Cost of Quality;
Human Resource Accounting;
Process mining;
Activity Based Costing
Abstract
Quality is the main factor that contributes decisively to the achievement of business goals and objectives. However, quality improveยญment leads to increases in production costs. Organizations, therefore, make a comparison between the business benefits and the associated quality costs in any quality improvement initiative. Even though the calculation of quality costs has become a prerequisite for quality implementation iniยญtiatives our literature survey has revealed that existing accounting frameยญworks present serious drawbacks in the calculation of human resources costs associated with activities performed by individuals that are directly related to the design and implementation of quality management systems. In our research, we concluded with an Integrated Quality Cost Accounting framework, based on the combination of the following approaches: Activยญity Based Costing, Process-Operations Mining, Human Resource Accountยญing, and Cost of Quality (CoQ).
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LIMEN Conference
8th International Scientific-Business Conference – LIMEN 2022 – Leadership, Innovation, Management and Economics: Integrated Politics of Research – CONFERENCE PROCEEDINGS, Hybrid (EXE Budapest Center, Budapest, Hungary), December 1, 2022,
LIMEN Conference proceedings published by the Association of Economists and Managers of the Balkans, Belgrade, Serbia
LIMEN Conference 2022 Conference proceedings: ISBN 978-86-80194-66-0, ISSN 2683-6149, DOI:ย https://doi.org/10.31410/LIMEN.2022
Creative Commons Nonย Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission.ย
Suggested citation
Sachini, E., Boules, I., & Glykas, M. (2022). Human Resources Cost of Quality Conformance: A Process Mining Effort-Based Application for a Fruit Canning Company. In V. Bevanda (Ed.), International Scientific-Business Conference โ LIMEN 2022: Vol 8. Conference proceedingsย (pp. 195-209). Association of Economists and Managers of the Balkans.ย https://doi.org/10.31410/LIMEN.2022.195
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