Course detail

Poor Quality-Related Costs

FSI-XNJAcad. year: 2011/2012

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

doc. Ing. Alois Fiala, CSc.

Department

Institute of Production Machines, Systems and Robotics (ÚVSSR)

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

Nenadál, J. a kol.: Moderní management jakosti. Management Press, Praha, 2008 (CS)
Nenadál, J.: Měření v systémech managementu jakosti. Management Press, Praha, 2001 (CS)
ČSN ISO 10014 Management kvality – Směrnice pro dosahování finančních a ekonomických přínosů. ÚNMZ, Praha, 2007 (CS)

Recommended reading

Fiala, A. a kol.: Management jakosti s podporou norem ISO 9000:2000. Verlag Dashöfer, Praha, 2000
BS 6143: Guide to the economics of quality. BSI, 1992
Harrington, H.J.: Náklady na nízkou jakost. UTRIN, Praha, 1990

Classification of course in study plans

  • Programme M2A-P Master's

    branch M-MŘJ , 2. year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

doc. Ing. Alois Fiala, CSc.

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.

Exercise

26 hours, compulsory

Teacher / Lecturer

doc. Ing. Alois Fiala, CSc.

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.