Quality Cost Analysis Based on PVA and EVA

Abstract:

Based on the relation of the operating resource consumption, the capital cost and the motivation of quality cost, this paper proposed that the cost for improving product quality in the capital cost was regarded as a part of the quality cost, from this the quality cost was re-defined. And in order to distribute and control the quality cost reasonably, the paper based on the evaluation system of EVA, used PVA to assign the quality cost into the various stages of production.

• Periodical: Advanced Materials Research (Volumes 472-475)
• Pages: 3214-3219
• DOI: https://doi.org/10.4028/www.scientific.net/AMR.472-475.3214
• Online since: February 2012
• Authors: Wei Wei Liu, Lan Li
• Keywords: Capital Cost, Cost Assignments, EVA, PVA, Quality Cost, Quality Cost Analysis

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