4 ..

51 / 2014-2015:
1 ( 5.0)
) ( 2.0)

( 1),
.

1:

151.190

161.708

75.165

470.028 (17,60%)

270.983

245.692

36.967

61.200

132.789

64.759

812.390 (30,43%)

142.390

106.317

90.862

300.712

100%

343.765

81.965

90.182

1.074.228 (40,23%)
25.090
71.176

19.750

197.278

313.294 (11,73%)

2.669.940

 1:
.
2 1.886.618,
70,66% .
,
.
, ,

(300.712) (343.765).
60%
.
470.027 ,
17,60% .
,
.
(313.294 ),
,
,
.
, 1
'

.

: " "

. (. 40),
(.. ), (..
) (.. ).

1 2
.
1:

 2:

) ( 3.0)
2:

Logistics

100%

25.090
142.390
151.190
318.670
270.983
61.200
245.692
132.789
64.759
90.862
81.965
948.249

106.317
343.765
300.712
90.182
840.976
36.967
71.176
19.750
197.278
325.171

161.708

75.165

236.873

2.669.939


3,

.
3:

(%)

(%)

.
(%)

.
(%)

(%)

Logistics

5,66

0,00

5,33

0,94

11,94

3,07

29,04

3,40

0,00

35,52

0,00

0,00

31,50

0,00

31,50

0,00

1,38

0,00

10,79

12,18

8,87

0,00

0,00

0,00

8,87

(. ).
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(%)

()

..
()

BRONZE

5.365

20,41

544.937,22

101,57

SILVER

8.465

32,20

859.812,57

101,57

GOLD

12.456

47,39

1.265.189,06

101,57

26.286

100

2.669.939

( /)
/
,
.
, ABC

 2 ( 5.0)
Ching-Chow Yang Improving the definition and
quantification of quality costs
. :
1. (5-6 ). [ 3]
2. , ,
; [ 2]
, , ,
.

1. [ 3]

, :
Introduction


, Juran's Quality Control Handbook.
, Wheelright and
Hayes (1985), Giakatis et al., (2001), Harry and Schroeder (2000), .

.
,
.
Harry & Schroeder (2000), Prickett & Rapley (2001).

. ,
,
,
, .

.
,
,

.

.

(Chen & Yang, 2002)

(Chiadamrong, 2003).
: (i)
extra

resultant costs estimated hidden costs PAF, (ii)

, (iii)

().
Refinement of categories of quality costs

. Krishnan et al. (2000),
Campanella (1999), Chiadamrong (2003), .

. Juran (1952, 1989),
Chen & Tang (1992), .

,

.
BS 6143 Part 2 (1990) (i)
, (ii) , (iii)
(iv) .
.
, Modarress and Ansari (1985) : (i)
cost of quality design (ii) cost of inefficient utilization of resources.
Sugiura (1997) : (i) adjustment cost
(ii) quality-design cost,
, .
, hidden
costs. Giakatis et al., (2001); Han & Lee, (2002),

.
,
,

.
1 ,
.

extra resultant costs estimated hidden costs ( 1).
extra resultant costs
, .
, . ,
, , . estimated hidden
costs .

.

Detailed cost items in proposed expanded categorization

(. ),
(.
, ),
(. , ),
(. ,
), (.
, ).
2,
.
,
1.
,
extra resultant costs, internal failure costs, external failure
costs.
, .
internal
failure costs external failure costs.
Measurement of quality costs

(. Feigenbaum, 1956; Juran, 1952, 1989; Krishnan et al.,
2000; Giakatis et al., 2001; Prickett & Rapley, 2001, ).
,


.

.
:

, i , j
, k
( 2).
,
:

,
.
. :

, aijk (D) D
( 3, 4 & 5) . :

Conclusions
,
. ,
, .

,
.

.
.

2. [ 2]

:
: 2 (extra
resultant costs estimated hidden costs hidden costs.

(. 30).

.

( )
.
(Ching-Chow Yang, 2008)
(Giakatis Enkawa &
Washitani, 2001) - hidden cost.

 , ( )
hidden cost
.

: Campanella, 1999.