Návrh metodologie sledování nákladů na jakost ve velkém metalurgickém podniku

Abstract

This dissertation deals with the possibility of a financial measurement of costs related to quality at a large metallurgical company. The main aim of dissertation is the proposal of methodology for quality costing at ArcelorMittal Ostrava, the largest metallurgical company in the Czech Republic. The work mapped the current state of quality costs in that company. Following this analysis, a model for monitoring and evaluating quality costs was proposed. In addition to this design model, dissertation also includes recommendations related to organizational changes that would better structured and facilitated the monitoring of costs, including consideration of how to reduce these costs. Finally, there are substituted into the model of the current cost of a notional amount of quality and functionality of the model is tested in practice.