Abstract
Company 2 is engaged in the manufacture of ancillary equipment for reciprocating engines used mainly for powering trucks and cars. it produces some 300 000 units per year in a variety of sizes and configurations to suit different applications. It makes a precision product which operates under difficult service conditions. The manufacturing operations are essentially machining, forming, assembly and test and are carried out on a two-shift small-to-medium batch production basis. It is one of six manufacturing divisions and has an annual sales turnover of some £72 million and is part of a diversfied major American corporation.
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References
BS 6143 (1981) The Determination and Use of Quality-Related Costs, British Standards Institution, London.
ASQC Quality Costs Committee (1974) Quality Costs - What and How, American Society for Quality Control, Milwaukee, WI.
Anon (1982) Management Accounting: Official Terminology of the ICMA, Institute of Cost and Management Accountants, London.
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© 1991 Barrie G. Dale and James J. Plunkett
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Dale, B.G., Plunkett, J.J. (1991). Case study, company 2. In: Quality Costing. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-3870-7_7
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DOI: https://doi.org/10.1007/978-1-4615-3870-7_7
Publisher Name: Springer, Boston, MA
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