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

Cost of Quality;
Human Resource Accounting;
Process mining;
Activity Based Costing

DOI: https://doi.org/10.31410/LIMEN.2022.195


Quality is the main factor that contributes decisively to the achievement of business goals and objectives. However, quality improve­ment 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 ini­tiatives our literature survey has revealed that existing accounting frame­works 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: Activ­ity Based Costing, Process-Operations Mining, Human Resource Account­ing, and Cost of Quality (CoQ).

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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:  https://doi.org/10.31410/LIMEN.2022

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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 – LIMEN 2022: Vol 8. Conference proceedings (pp. 195-209). Association of Economists and Managers of the Balkans.  https://doi.org/10.31410/LIMEN.2022.195


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