Quality and non-Qualty Costs in Willy Vogel AG.
Tutor / director / evaluatorFitó Bertran, Maria Àngels
Document typeMaster thesis (pre-Bologna period)
Rights accessOpen Access
This Diploma Thesis consists of the definition, identification and calculation of the Costs of Quality in the company Willy Vogel AG, in their main facility in Berlin, during the first quarter of 2008. The project is structured into three main parts. The first part provides the necessary theoretical basis to define the concept of Cost of Quality and the PAF model is presented as the one used to classify quality costs. It is discussed how to optimize this costs, and some benchmarks are given. The second part develops the case study in Willy Vogel AG. First of all, quality costs are identified, then they are classified and finally, they are estimated. The procedure is based on the previous theoretical basis. Finally, the third part is an attempt to identify what could be improved by providing input based on the results obtained. The goals of this project are to measure as accurately as possible the Costs of Quality, to identify what could be improved in order to optimize costs and processes, and to set up a framework for the collection and analysis of quality costs. The total cost of quality adds up to 2,25% of the net sales. In comparison to recent benchmarks in the manufacturing sector it results to be rather small. Current studies estimate this rate is around 5% of the turnover. However, variations in the application of quality costs, in the business itself, in accounting systems, and in overall performance, make each company unique. Therefore, comparisons with others might be meaningless, whereas this result should be compared and analysed periodically to past indices within the company. At the same time, the long experience of the company in quality management and quality assurance explains the positive result obtained. Analysis of the data indicates basically two problem areas to focus on: on one hand, the scrap in the manufacturing, on the other hand the disproportionate expenditure for the appraisal activities. In addition, and from the point of view of the collection of data, it is suggested to improve the actual accounting system in order to improve overall cost effectiveness.
Premi al millor Projecte de Fi de Carrera presentat durant el curs 2008-2009 en l'àmbit d'Organització industrial que atorga ACCENTURE