A. Boratyñska, J. Gawlik
METHODOLOGICAL CONCEPTION OF QUALITY COSTS ANALYSIS AND PROGNOSTICATION
One can observe the growing importance of the management through quality in running of business enterprises. In this article, the notion of “quality“ shall mean the quality as perceived by the customer, i.e. the level of fulfilment of customer’s expectations regarding the particular product (i.e. its durability and reliability, aesthetic form, convenience and ease of use, affordable price and other features). From the methodological point of view, management through quality can be considered in categories of three sets. Set (A) shall be determined by the costs of modelling technological quality of product (costs of technical equipment and instrumentation, costs of control, etc.). Set (B) shall contain elements of cost of the irrationally declined quality (costs of the defective products, overlong storage of products, warranty repairs, market price fluctuation, etc.) For the purpose of elimination or alleviation of discrepancies between the two former sets shall serve the third set (C) – containing the essential pro-quality decisions. Set (C) as a set of variable elements may indicate certain qualities of adaptability. Information contained in sets: (A), (B) and (C) could be easily applied in those business enterprises which have already installed their own computerised production management systems. Prognostication, possible after certain period of time of exercising monitoring, should mean extrapolation of the observed tendency. Information on costs pertaining to performing of the particular tasks could be used for the purpose of quality costs prognostication. For accomplishing the objective so defined, we propose to apply neural expert systems.