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Title: An exploratory analysis of quality costing in Greek F&B enterprises
Authors: Chatzipetrou, Evrikleia
Moschidis, Odysseas
Type: Article
Subjects: FRASCATI::Social sciences
Keywords: Quality Costing
PAF Model
Greek F&B Enterprises
Exploratory Data Analysis
Multiple Correspondence Analysis
Issue Date: 2017
Source: The TQM Journal
Volume: 29
Issue: 2
First Page: 324
Last Page: 341
Abstract: Purpose – Given the fact that the Greek Food and Beverage (F&B) sector, along with the Tourism sector, is the basis of Greek economy, this paper attempts to depict the extent to which Greek F&B enterprises have embraced Quality Costing, as a means toward economic development and quality assurance. Since no previous research has taken place in this area, the paper aims to analyze whether the Quality Costing approach has been adopted, in order to achieve quality improvement and a reduction of production costs. Methodology – As the variables in this research are mostly nominal, and no similar work has been previously conducted in Greece, an exploratory approach is adopted, specifically Multiple Correspondence Analysis. This approach enables the researcher not only to analyze the phenomenon in a more holistic way, but also to highlight potential issues and questions that have not been previously identified. Findings - The research concludes that Greek F&B enterprises have not yet accepted the assumption that Quality Costing leads to a reduction of production costs and to quality improvement. Furthermore, a second analysis highlights that ‘Turnover’ and ‘ISO-HACCP systems’ are the most dominant demographic variables, which have a direct relationship to Prevention and Internal Failure Costs. Originality/Value – Since the Greek F&B industry constitutes the larger ‘employer’ of domestic Manufacturing, this research sheds light on the role that Quality Costing plays in the development and success of the Greek F&B sector, by exploring the approach that has been adopted by F&B enterprises, as well as the economic outcome of this process.
ISSN: 1754-2731
Other Identifiers: 10.1108/TQM-03-2016-0032
Appears in Collections:Department of Business Administration

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