Návrh systému sledování a vyhodnocování nákladů na kvalitu ve společnosti 5M s.r.o.

Abstract

This thesis is focused on a concept of monitoring and evaluation of quality costs. The author is attentively pursuing the importance of financial measuring of quality and its contribution for all sides interested. In the theoretical part are defined quality costs and then they are split into groups. Main models for financial measuring of quality are presented. In the practical part is described the process of implementation of chosen method for monitoring and evaluation of quality costs in a particular manufacturing company, which has so far no financial measuring of quality implemented. As an optimal model was chosen extended PAF model. According to suggested methodology particular cost items in the company are selected and a manual for their monitoring and evaluation is presented. After the selection follows a suggestion of data analysis including suitable calculation relations. For enforcement of target actions for efficiency improvement it is recommended a regular revision of results by company Top-management.