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QUALITY COST IN THE PUBLIC SERVICE: IDENTIFYING, MEASURING AND REPORTING
Author(s) -
Navaratnam K.K.
Publication year - 1993
Publication title -
australian journal of public administration
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.524
H-Index - 41
eISSN - 1467-8500
pISSN - 0313-6647
DOI - 10.1111/j.1467-8500.1993.tb00292.x
Subject(s) - quality (philosophy) , quality costs , service quality , business , identification (biology) , quality of service , service (business) , service delivery framework , quality assurance , point (geometry) , operations management , risk analysis (engineering) , cost accounting , process management , computer science , environmental economics , accounting , marketing , cost control , telecommunications , economics , philosophy , botany , geometry , mathematics , epistemology , biology
The identification, collection, and reporting of quality costs are necessary to achieve efficiency in the delivery of public service. This paper argues that quality costs are major elements in the total costs of delivering programs and services in the public service. To support this point, a seven‐step system is described that could be used to develop a feasible modification of existing charts of account to incorporate quality cost elements. Incorporation of quality cost elements in the financial accounting system would enable the public service to use quality costs in the current wave of performance management of programs and services to bring about reliable and valid efficiency measures of deliveryfunctions.