Abstract
A hybrid model for calculating quality costs is developed on the basis of activity-based costing (ABC) and life-cycle costing (LCC). By that means, for any specific plant, costs by type of activity in the production process may be taken into account, as well as costs at all stages of the product life cycle (before, during, and after production).
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Financial support was provided by the Russian Government (decree 211, contract 02.А03.21.0011).
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Translated by B. Gilbert
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Syreyshchikova, N.V., Pimenov, D.Y., Kulygina, I.A. et al. Hybrid Model for Calculating Quality Costs. Russ. Engin. Res. 41, 382–386 (2021). https://doi.org/10.3103/S1068798X21040225
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DOI: https://doi.org/10.3103/S1068798X21040225