Course detail
Poor Quality-Related Costs
FSI-XNJ-KAcad. year: 2010/2011
Direct losses on low quality. Controllable cost, cost of failures. Correlation between controllable cost and cost of failures.
Language of instruction
Czech
Number of ECTS credits
7
Mode of study
Not applicable.
Guarantor
Learning outcomes of the course unit
Knowledge of cost classification related to mistakes leading tonon-quality results of production and non-production processes.
Prerequisites
General knowledge of corporate management and economics. General knowledge of quality management.
Co-requisites
Not applicable.
Planned learning activities and teaching methods
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.
Assesment methods and criteria linked to learning outcomes
The course unit credit requirements: Participation in seminars. Students are required to gain at least 10 points (out of 30) for writing two semester works and presentation at seminars. An alternative assignment may be given to students if the condition is not met (in justified cases). Students take an examination (writing and oral) – Exam evaluation: excellent (90-100 points), very good (80-89 points), good (70-79 points), satisfactory (60-69 points), sufficient (50-59 points), failed (0-49 points).
Course curriculum
Not applicable.
Work placements
Not applicable.
Aims
Students will be made familiar with the relationship between financial accounting and management accounting. The relationship between mistakes in process realisation and the cost of the process realization.
Specification of controlled education, way of implementation and compensation for absences
The attendance at seminars is compulsory. An alternative assignment may be given to students if the condition is not met (in justified cases).
Recommended optional programme components
Not applicable.
Prerequisites and corequisites
Not applicable.
Basic literature
BS 6143: Guide to the economics of duality. BSI, 1992
Fiala, A. a kol.: Management jakosti s podporou norem ISO 9000:2000. Verlag Dashöfer, Praha, 2000
Harrington, H.J.: Náklady na nízkou jakost. UTRIN, Praha, 1990
Fiala, A. a kol.: Management jakosti s podporou norem ISO 9000:2000. Verlag Dashöfer, Praha, 2000
Harrington, H.J.: Náklady na nízkou jakost. UTRIN, Praha, 1990
Recommended reading
ČSN ISO/TR 10014 Směrnice pro management ekonomiky jakosti. ČSNI, Praha, 1999
Nenadál, J. a kol.: Moderní systémy řízení jakosti (Quality Management). Management Press, Praha, 1998
Nenadál, J.: Měření v systémech managementu jakosti. Management Press, Praha, 2001
Nenadál, J. a kol.: Moderní systémy řízení jakosti (Quality Management). Management Press, Praha, 1998
Nenadál, J.: Měření v systémech managementu jakosti. Management Press, Praha, 2001
Classification of course in study plans
Type of course unit
Guided consultation
17 hod., optionally
Teacher / Lecturer
Syllabus
Fundamental terms
Cost of low quality
Analysis of cost
Indirect cost of low quality
Difference between financial accounting and manager’s management accounting.
Concepts and terminology, definition and dimension of quality, costumers, process, system of process control and development.
Quality management tools.
Cost of low quality
Analysis of cost
Indirect cost of low quality
Difference between financial accounting and manager’s management accounting.
Concepts and terminology, definition and dimension of quality, costumers, process, system of process control and development.
Quality management tools.