Course detail
Poor Quality-Related Costs
FSI-XNJ-K Acad. year: 2016/2017 Summer semester
Direct losses on low quality. Controllable cost, cost of failures. Correlation between controllable cost and cost of failures.
Language of instruction
Czech
Number of ECTS credits
5
Supervisor
Learning outcomes of the course unit
Knowledge of cost classification related to mistakes leading tonon-quality results of production and non-production processes.
Prerequisites
General knowledge of corporate management and economics. General knowledge of quality management.
Planned learning activities and teaching methods
The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.
Assesment methods and criteria linked to learning outcomes
The course unit credit requirements: Participation in seminars. Students are required to gain at least 10 points (out of 30) for writing two semester works and presentation at seminars. An alternative assignment may be given to students if the condition is not met (in justified cases). Students take an examination (writing and oral) – Exam evaluation: excellent (90-100 points), very good (80-89 points), good (70-79 points), satisfactory (60-69 points), sufficient (50-59 points), failed (0-49 points).
Aims
Students will be made familiar with the relationship between financial accounting and management accounting. The relationship between mistakes in process realisation and the cost of the process realization.
Specification of controlled education, way of implementation and compensation for absences
The attendance at seminars is compulsory. An alternative assignment may be given to students if the condition is not met (in justified cases).
The study programmes with the given course
Programme M2I-K: Mechanical Engineering, Master's
branch M-KSB: Quality, Reliability and Safety, compulsory
Type of course unit
Guided consultation
13 hours, optionally
Teacher / Lecturer
Syllabus
Fundamental terms
Cost of low quality
Analysis of cost
Indirect cost of low quality
Difference between financial accounting and manager’s management accounting.
Concepts and terminology, definition and dimension of quality, costumers, process, system of process control and development.
Quality management tools.