نوع مقاله : مقاله پژوهشی
نویسنده
استادیار ، دانشگاه آزاد اسلامی، واحد قزوین ، گروه مدیریت، قزوین ، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Due to the increasing development of quality management and intensive market competition has been more and more important for the productivity and since the costs of accounting systems and processes have evident in design, production, manufacture and assembly of special interest and do not meet the intangible costs. Therefore, it will be felt a method for calculating and controlling the costs of increasingly mass-produced programs. Considering the identify and prioritize factors affecting quality costs have got great importance in mass production in the industrial products, and considering relation internal factors and evaluation the costs of mass production of automotive Ranking, Costs could be more than ever the importance of quality is realized in mass production phase. In this paper, after reviewing the relevant literature and consultation with experts in automotive, affecting the costs of mass production of the automobile were identified in companies of Iran (i.e. Iran Khodro and SAIPA) The results show that Cost of internal failure is one of the factors in the rising cost of automobile and include with 59% of total quality costs, in the Meanwhile, the cost of preventive encompass Only 4 percent of the company's quality costs and it shows that the costs of preventive is the lowest percentage of costs in Iran’s companies.
کلیدواژهها [English]
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