A cost of quality analysis of the Repair Division, Marine Corps Logistics Base, Albany, Georgia
Loading...
Authors
Gray, James A.
Subjects
NA
Advisors
San Miguel, Joseph G.
Wargo, Linda E.
Date of Issue
1994-12
Date
December 1994
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
The pursuit of quality through quality assurance/control programs has been augmented in the recent past by implementing an organization-wide Total Quality Leadership (TQL) program at the Repair Division, Marine Corps Logistics Base, Albany, Georgia. Most TQL concepts have been successfully integrated into the culture of the Repair Division. One concept yet to be integrated deals with capturing the costs related to achieving quality. This TQL concept known as "Cost of Quality" is the subject of this thesis. This study evaluates the TQL program, quality control program,, and the cost accounting systems to determine if implementing a quality cost measurement system would provide benefits for better managing quality related costs. From this evaluation, a model of the Repair Division's cost of quality was derived. Also outlined in the study were procedures which guide the implementation of a quality cost measurement system. The analysis revealed that the implementation of a quality cost measurement system would be a beneficial tool for management. This system would allow management to plan and control the allocation of funds used to achieve goals related to quality. The need to improve the cost accounting systems and better tracking of detailed production costs are recommended.
Type
Thesis
Description
Series/Report No
Department
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funding
Format
93 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.