{"id":"https://openalex.org/W1991362727","doi":"https://doi.org/10.1108/09544780710720817","title":"A framework to implement QCS through process cost modeling","display_name":"A framework to implement QCS through process cost modeling","publication_year":2007,"publication_date":"2007-01-15","ids":{"openalex":"https://openalex.org/W1991362727","doi":"https://doi.org/10.1108/09544780710720817","mag":"1991362727"},"language":"en","primary_location":{"id":"doi:10.1108/09544780710720817","doi":"https://doi.org/10.1108/09544780710720817","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09544780710720817","pdf_url":null,"source":{"id":"https://openalex.org/S48957891","display_name":"The TQM Journal","issn_l":"0954-478X","issn":["0954-478X","1754-2731","1754-274X","1758-6887"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The TQM Magazine","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083807291","display_name":"Rajiv Kumar Sharma","orcid":"https://orcid.org/0000-0001-7407-3550","observed_orcids":["https://orcid.org/0000-0001-7407-3550","https://orcid.org/0009-0004-8882-1504","https://orcid.org/0000-0002-4018-5869"]},"institutions":[{"id":"https://openalex.org/I36909309","display_name":"National Institute of Technology Hamirpur","ror":"https://ror.org/01nc8zs04","country_code":"BD","type":"education","lineage":["https://openalex.org/I36909309","https://openalex.org/I4210152752"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Rajiv Kumar Sharma","raw_affiliation_strings":["Department of Mechanical Engineering, National Institute of Technology, Hamirpur, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Mechanical Engineering, National Institute of Technology, Hamirpur, India","institution_ids":["https://openalex.org/I36909309"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101698482","display_name":"Dinesh Kumar","orcid":"https://orcid.org/0000-0003-2901-9701","observed_orcids":["https://orcid.org/0000-0003-2901-9701"]},"institutions":[{"id":"https://openalex.org/I154851008","display_name":"Indian Institute of Technology Roorkee","ror":"https://ror.org/00582g326","country_code":"IN","type":"education","lineage":["https://openalex.org/I154851008"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Dinesh Kumar","raw_affiliation_strings":["Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee, India","institution_ids":["https://openalex.org/I154851008"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034298622","display_name":"Pradeep Kumar","orcid":"https://orcid.org/0000-0001-6818-4043","observed_orcids":["https://orcid.org/0000-0001-6818-4043"]},"institutions":[{"id":"https://openalex.org/I154851008","display_name":"Indian Institute of Technology Roorkee","ror":"https://ror.org/00582g326","country_code":"IN","type":"education","lineage":["https://openalex.org/I154851008"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Pradeep Kumar","raw_affiliation_strings":["Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Mechanical and Industrial Engineering Department, Indian Institute of Technology, Roorkee, India","institution_ids":["https://openalex.org/I154851008"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.9854,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.95888533,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"19","issue":"1","first_page":"18","last_page":"36"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement","score":0.7250999808311462,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement","score":0.7250999808311462,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.07530000060796738,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13164","display_name":"Quality and Management Systems","score":0.07240000367164612,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fuzzy-logic","display_name":"fuzzy logic","score":0.7879999876022339},{"id":"https://openalex.org/keywords/process-prioritization","display_name":"process prioritization","score":0.8600000143051147},{"id":"https://openalex.org/keywords/expert-elicitation","display_name":"expert elicitation","score":0.7630000114440918},{"id":"https://openalex.org/keywords/quality-management-implementation","display_name":"quality management implementation","score":0.7269999980926514},{"id":"https://openalex.org/keywords/process-industry","display_name":"process industry","score":0.8560000061988831},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.6650000214576721}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7627562284469604},{"id":"https://openalex.org/C2776825360","wikidata":"https://www.wikidata.org/wiki/Q1411921","display_name":"Vagueness","level":3,"score":0.6221699118614197},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6210721731185913},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5928587913513184},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5769542455673218},{"id":"https://openalex.org/C86920780","wikidata":"https://www.wikidata.org/wiki/Q1514470","display_name":"Quality costs","level":3,"score":0.529755175113678},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5250898599624634},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.5107271671295166},{"id":"https://openalex.org/C58166","wikidata":"https://www.wikidata.org/wiki/Q224821","display_name":"Fuzzy logic","level":2,"score":0.48526713252067566},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4596710801124573},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.4370197057723999},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.43683552742004395},{"id":"https://openalex.org/C42011625","wikidata":"https://www.wikidata.org/wiki/Q1055058","display_name":"Fuzzy set","level":3,"score":0.4291543662548065},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.426118940114975},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2153296172618866},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.16994479298591614},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.11965292692184448},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09544780710720817","doi":"https://doi.org/10.1108/09544780710720817","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09544780710720817","pdf_url":null,"source":{"id":"https://openalex.org/S48957891","display_name":"The TQM Journal","issn_l":"0954-478X","issn":["0954-478X","1754-2731","1754-274X","1758-6887"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The TQM Magazine","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W83274154","https://openalex.org/W194786220","https://openalex.org/W1485268022","https://openalex.org/W1530704704","https://openalex.org/W1539107138","https://openalex.org/W1578581016","https://openalex.org/W1583498029","https://openalex.org/W1606901336","https://openalex.org/W1963848153","https://openalex.org/W1979940152","https://openalex.org/W1985445723","https://openalex.org/W1989343254","https://openalex.org/W1991867477","https://openalex.org/W1994320843","https://openalex.org/W1996769738","https://openalex.org/W1997673360","https://openalex.org/W2003160342","https://openalex.org/W2015164116","https://openalex.org/W2015457615","https://openalex.org/W2022026029","https://openalex.org/W2033387949","https://openalex.org/W2037805048","https://openalex.org/W2037919498","https://openalex.org/W2049475578","https://openalex.org/W2058541953","https://openalex.org/W2063017000","https://openalex.org/W2073873425","https://openalex.org/W2074903235","https://openalex.org/W2076007326","https://openalex.org/W2080160099","https://openalex.org/W2086390519","https://openalex.org/W2089443202","https://openalex.org/W2096768134","https://openalex.org/W2110130930","https://openalex.org/W2141982486","https://openalex.org/W2158329647","https://openalex.org/W2159120622","https://openalex.org/W2164567788","https://openalex.org/W2286472198","https://openalex.org/W3043771091","https://openalex.org/W3099858616","https://openalex.org/W4210259099","https://openalex.org/W4300491437"],"related_works":["https://openalex.org/W2028575352","https://openalex.org/W2048549329","https://openalex.org/W2063017000","https://openalex.org/W4390202653","https://openalex.org/W2156611515","https://openalex.org/W3203044058","https://openalex.org/W7095501385","https://openalex.org/W4307714876","https://openalex.org/W2955262962","https://openalex.org/W4214605882"],"abstract_inverted_index":{"Purpose":[0],"The":[1,58,161,203,231],"purpose":[2],"of":[3,56,107,112,158,191,193,199,226,250],"this":[4],"paper":[5,208,236],"is":[6,75,88,148,168],"to":[7,12,51,54,65,90,133,151,170,176,184,186,212,216,241],"describe":[8],"a":[9,16,125,238],"structured":[10],"framework":[11,232],"implement":[13,91,242],"and":[14,33,61,71,92,116,137,143,196,253],"sustain":[15,93],"quality":[17,94,113,126,214,220,227],"costing":[18,95,114,228],"system":[19,96,128],"(QCS)":[20],"based":[21,83],"on":[22,104,110],"process":[23,28,86],"cost":[24,36,66,159,192,254],"modeling":[25],"(PCM)":[26],"in":[27,123,139,145,189,206,234],"industries.":[29],"Design/methodology/approach":[30],"After":[31],"reviewing":[32],"analyzing":[34],"various":[35,219],"accounting":[37],"methodologies":[38],"practiced":[39],"by":[40,47,120,244],"companies":[41,122],"the":[42,49,99,105,117,121,129,141,156,177,207,235,251],"research":[43,109],"objectives":[44],"were":[45],"achieved":[46],"acknowledging":[48],"need":[50],"attach":[52],"fuzziness":[53],"notion":[55],"\u201cquality\u201d.":[57],"imprecise,":[59],"vague,":[60],"complex":[62],"information":[63,162],"related":[64],"items":[67],"under":[68],"Prevention,":[69],"Appraisal":[70],"Failure":[72],"(PAF)":[73],"segments":[74],"synthesized":[76],"using":[77,245],"well\u2010established":[78],"fuzzy":[79,130,166],"principles.":[80],"A":[81],"case":[82],"approach":[84,131,204,240],"from":[85],"industry":[87],"discussed":[89,205,233],"after":[97,165,247],"prioritizing":[98],"processes.":[100],"Findings":[101],"While":[102],"conforming":[103],"results":[106],"prior":[108],"practice":[111],"approaches":[115],"problems":[118],"faced":[119],"implementing":[124],"management":[127],"(owing":[132],"its":[134],"sound":[135],"logic":[136],"effectiveness":[138],"identifying":[140],"vagueness":[142],"imprecision":[144],"human":[146],"judgment)":[147],"successfully":[149],"applied":[150],"elicit":[152],"expert":[153],"opinion":[154],"regarding":[155],"importance":[157],"items.":[160,255],"so":[163],"obtained":[164],"synthesis":[167],"used":[169],"set":[171,217],"up":[172],"priority":[173],"with":[174],"respect":[175],"processes":[178,252],"which":[179],"can":[180],"provide":[181],"necessary":[182],"help":[183],"managers/practioneners":[185],"invest":[187],"efforts":[188],"reduction":[190],"non\u2010conformances":[194],"(CONC)":[195],"optimal":[197],"allocation":[198],"resources.":[200],"Practical":[201],"implications":[202],"will":[209],"be":[210],"helpful":[211],"managers;":[213],"practitioners":[215],"up/improve":[218],"improvement":[221],"initiatives":[222],"for":[223],"successful":[224],"implementation":[225],"system.":[229],"Originality/value":[230],"provides":[237],"novel":[239],"QCS":[243],"PCM":[246],"judicious":[248],"selection":[249]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}