The estimated value of the U.S. transportation infrastructure is over $7.0 trillion. The challenge is preserving the quality of the investment. State and federal departments of transportation have methods and procedures for best quality, but vary significantly. With the variations comes opportunity to assess the cost-effectiveness of different strategies and make recommendation on practices that are most successful. A survey was created and sent to all 50 states and the District of Columbia. The survey was aimed to capture information on construction finished product testing methods, optimized/reduced sampling techniques, innovative QA practices that measure multiple performance criteria and QA processes that are rapid and cost effective. There are many testing methods and procedures being used throughout the U.S. This thesis will allow state and federal transportation agencies to look at the findings and possibly implement them into their own agency with hopes of saving time and money for future projects.

Presents a practical conceptual framework designed to determine the cost of quality based on nonconformance to a set of quality standards. This framework was implemented in a manufacturing environment. It utilizes an "open" system architecture which stresses a customer orientation. In this context, customer influence determines what is important in terms of quality. Standards are established for these elements which are used to gauge the performance and efficiency of the manufacturing process. Poor performance is then quantified in terms of relevant costs. The framework is designed to go beyond conventional cost of quality and nonconformance models, as it offers a solution path which utilizes employees to improve areas of nonconformance. Cultural, informational and technical organizational requirements needed to implement the framework advocated here are outlined.

There is a growing tendency in the application of the quality management system to the construction industry. Within this perspective, some quality management standards, like ISO 9001, are utilized to assure the quality in projects. Application of this system to water resources projects is also of importance since they are very large systems having various components for which quality management would improve the overall efficiency. The aim of this thesis is to examine the implementation of the quality management in the design and construction processes of a sample irrigation network in order to evaluate its benefits by the cost of quality, which is assumed to be the most effective performance measure. To this end, the prevention and appraisal costs and failure costs, which constitute the cost of quality,are identified separately and their interactions are investigated on a case study in which the causes of these failures are analyzed and quantified in the form of graphs.

Abstract Malmi et al. (2004) argue that the cost of quality (COQ) literature typically deals with manufacturing or service organizations in continuous or repetitive business processes in which identical or similar activities and work phases are repeated in the same sequence or order, batch after batch or customer after customer. Many modern businesses, such as the software business, are outright project based, or operate like a string of semi-independent projects characterized by unique resources, customized activity or work sequence order, and a predefined start and finish. COQ measuring and reporting are traditionally based on ex post calculations. In this study, an idea of real-time quality cost measurement will be developed and tested. The literature on real-time quality cost accounting is limited or even non-existent. The dissertation investigates whether it is possible to measure quality costs as a real-time basis in the software industry. The purpose is to develop a model for measuring quality costs on a real-time basis in software development. This is achieved by seeking answers to the research question how to measure quality costs on a real-time basis in the software industry. The research extends the current literature in three main respects. First, the study presents the idea of measuring quality costs in real-time basis. Second, a contribution is made by investigating how the characteristics of software business impact on the accounting of quality costs by presenting the nature and distinction of software business as well as its implications for software quality and applying quality cost measurement to the software business. Third, this study is expected to make a contribution by investigating how to use quality cost measurement as a management accounting tool in modern software business environment. The constructive research approach (CRA) proposed by Kasanen et al. (1993) is used in a case company, A, that develops and produces packaged software used in embedded products. Since it is not typically possible to pass semi-strong or strong market tests within a medium-term time span, the construction is tested by using more detailed nuances within the weak market test category suggested by Labro and Tuomela (2003) in order to analyse the level of progress of the construct. The possibility of constructing a real-time cost of quality measurement system developed in Case A is also tested in another case company (Case B) to make the weak market test stronger, and the boundary conditions how to construct such a system in a totally different working environment are charted. The results indicate that such a system could be constructed irrespective of the cost accounting environment or the software used. The anticipated contribution arises from the fact that the construct is a novelty that leads to a new means of quality cost accounting in software business (cf. Lukka 2000).

US transportation agencies are dealing with shrinking budgets, limited work forces, and deteriorating infrastructure. In order to cope with funding uncertainty, state highway agencies are now looking into their own organizations and identifying programs, practices, and processes that have potential for cost saving. A quality assurance (QA) program is an integral part of highway construction and ensures a project’s contracted level of quality. The cost of quality (conforming and nonconforming) can constitute a sizable part of total construction cost. As the quality assurance programs evolved, various practices and processes were developed over time and later adopted by state highway agencies. These practices and processes include different QA standards and specifications, varying testing methods, central testing lab vs. on site testing, performance based vs. prescribed quality assurance practices, implementation of innovative quality assurance practices, etc. Therefore, there is an opportunity to assess different QA strategies and recommend those practices that are effective and cost efficient. A national survey was conducted by the authors, which provided a detailed mapping of various QA practices and processes used as part of QA programs and identified areas where agencies can focus on for cost savings. The survey found that QA sampling and testing plans, optimization of sampling plans, optimization of QA standards and specifications, and implementation of innovative test methods and processes are the main areas the agencies should focus to lean the current QA programs.

摘要 在今日這個全球化競爭的市場中，評估一個企業的表現時，不論是實務界或是學界都會認為品質是一決定性的因素。因此如何去衡量與報導企業品質成本便成為一個重要的議題 (Halis and Oztas 2002)，因為任何控制計畫開始的第一步就是去衡量要控制的目標。且只要企業會耗用資源在任何不良品或重製品上，就不能忽略品質失敗成本對於營業費用的影響，這些費用是多餘且非必要的成本，重製成本等於是品質成本，最後便成為財務報表上的營業費用(Wong 2002)。因此品質失敗成本不得不被企業所重視。 一旦企業可以有效掌握住影響品質成本關鍵影響因素，不僅能降低成本也能同時提升品質水準。國外學者雖也有文獻對於品質成本之影響因素加以探討，但多是理論架構的討論，即使實證研究也多限於資料取得問題，探討的因素不夠完整。國內學者有張寶光(1999)首次針對品質成本-預防、鑑定、內外部失敗成本之關鍵影響因素加以探討，建立理論模型並加以實證。而後亦有陳忍(2000)補張寶光研究之不足處，以作業基礎成本制(Activity-Based Cost)角度針對某電信電纜業之內部失敗成本關鍵影響因素加以探討。由於本研究之個案公司相當重視品質問題，且對於客訴資料的整理頗為重視，在客訴金額的內容中已估計重製成本、邊際貢獻損失、重驗、其他相關費用…等成本。本研究更協助個案公司追溯計算其2000年開始之內部失敗成本資訊。因此在參考國內外相關文獻後，本研究希望能探討個案公司之內外部失敗成本之關鍵影響因素，除希冀對個案公司之品質管理能有助益外，更希望以此實證結果對於影響品質失敗成本的關鍵因素之了解有所貢獻，以提供其他企業日後在降低內、外部失敗成本時，能夠有所依詢。 本研究結果顯示： 一、內部失敗成本方面 員工之「品質認知程度」對於內部失敗成本呈正向關係，即是實施看板教育後較實施前所發生內部異常之失敗成本較高，且達1%顯著水準。顯示個案公司員工在實施品質看板教育之後，對產品品質標準的要求重點的認知確實有所提升，也因此可在站與站品質交接時，確實挑出不良品，導致內部失敗成本在看板教育實施後提高，相對減少外部失敗成本的損失。 二、外部失敗成本方面 1.「新設計產品」與外部失敗成本有顯著關係， 顯示個案公司在生產新設計產品時，確實會發生較多外部失敗成本，原因可能在於 □ 業務與生產單位溝通客戶對於新產品設計的要求。 □ 現場作業員對於新設計之產品之品質要求不清。 □ 現場作業員對於新設計產品之製程作業不熟悉。 個案公司日後可針對上述或其他可能發生原因進行改善以降低新產品設計訂單發生之外部失敗成本 2.「績效考核制度調整前後」與外部失敗成本有顯著關係，顯示績效制度調整後並未使外部失敗成本有效降低，反而升高。本研究建議個案公司可對績效制度再行檢討。 3.員工之「品質認知程度」與外部失敗成本有顯著關係，即是看板教育實施後，員工對品質認知程度提高，而後發生之外部失敗成本較低，且達10%顯著水準。顯示個案公司員工在實施品質看板教育之後，對產品品質標準的要求重點的認知確實有所提升，因此可在公司內站與站品質交接時就挑出不良品，雖使得內部失敗成本在看板教育實施後提高，但也相對減少外部失敗成本的損失。可見加強員工之品質認知程度應可有效降低個案公司外部失敗成本。 關鍵字：品質失敗成本、設計代工、製造代工、ISO9001

Trata-se de uma pesquisa teórica sobre o impacto da implementação das propostas de Emenda Constitucional (112/99, 02/02, 37/03 e 415/05), que tratam sobre o financiamento da Educação Infantil, na expansão das vagas para crianças de 0 a 3 anos na rede municipal de São Paulo. O trabalho analisa qual seria o montante de recursos acrescidos na Educação Infantil municipal, caso cada proposta fosse aprovada, além de estimar quantas vagas, para crianças de 0 a 3 anos, poderiam ser oferecidas com esses recursos. O custo-aluno usado para tais simulações foi escolhido a partir de dados de pesquisas sobre custo-aluno e custo-aluno qualidade em São Paulo. Devido a sua especificidade, a Educação Infantil, especialmente para a faixa etária até 3 anos, tem um custo elevado, e, por isso, necessita de fontes de financiamento que garantam um atendimento de qualidade para todas as crianças nesta faixa etária. O trabalho também discute a importância da Educação Infantil para o desenvolvimento integral da criança, utilizando teóricos como Rousseau, Pestalozzi, Froebel, Piaget e Emília Ferreiro. O trabalho demonstra como o direito à Educação Infantil foi conquistado historicamente no município de São Paulo, além de analisar pesquisas que apontam quais são os elementos essenciais para uma Educação Infantil de qualidade, realizadas no Brasil e no mundo A partir do histórico do financiamento da Educação Infantil no Brasil, analisa o impacto da implantação do Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério no atendimento da Educação Infantil. Ainda no financiamento, o trabalho avalia qual seria o impacto do cumprimento das metas estabelecidas no Plano Nacional de Educação, para a Educação Infantil, no município de São Paulo. A partir destes dados e, com informações das pesquisas sobre custo-aluno/ano, simula-se o montante de recursos necessários para o atendimento das metas do PNE, pela ótica da qualidade social da educação. / This is a theoretical study on the impact of implementing the proposed Constitutional Amendment (112/99, 02/02, 415/05 and 37/03), which deal on the funding of early childhood education, the expansion of school places for children from 0-3 years in the city of São Paulo. The paper analyzes what would be the amount of the increased municipal Childhood Education resources if each project should be approved, and estimate how many school places for children from 0-3 years could be offered with these features. The cost-student used for such simulations was chosen from research data on cost-student and student-cost quality in São Paulo. Due to its specificity, Early Childhood Education, especially for ages up to 3 years, is costly, and therefore needs funding sources to ensure quality care for all children in this age group. The paper also discusses the importance of early childhood education for integral development of children, using theorists such as Rousseau, Pestalozzi, Froebel, Piaget and Emilia Ferreiro. The work demonstrates how the right to Early Childhood Education was historically achieved in the city of São Paulo, and also analyses studies that indicate what are the essential elements for a quality Early Childhood Education, held in Brazil and worldwide. From the history of the funding of early childhood education in Brazil, analyzes the impact of the implementation of the Fund for the Maintenance and Development of Fundamental Education and Valorization of Teachers in attendance from kindergarten. Still in the financing, the paper evaluates what would be the impact of the achievement of targets set in the National Plan of Education for Early Childhood Education, in São Paulo. From these data, and with information from research on cost-student / year it can simulate the amount of resources needed to meet the goals of the PNE, from the perspective of the social quality of education.

The quality of products is the biggest competitive advantage that a company can achieve. The definition states that quality is the degree of compliance requirement with a set of inherent characteristics. The importance of quality have very increased in recent years - quality is a decisive factor for stable economic growth of enterprises, management quality is the most important protective factor of the loss of markets, quality is a major source of saving materials and energy, the quality affects of macroeconomic indicators, the quality is a limiting factor for the sustainable development , quality and consumer protection are connected vessels. Quality costs are the total costs incurred by producers, users and companies associated with the quality of the product.

This master´s thesis is focused on efficient control of quality economy in an international company operating in the Czech Republic. It relates to standard and modern concept of quality economy management and theoretical basis of cost management related to quality. The purpose of this thesis is to define, choose and implement the best model of monitoring quality related costs. As a part of the implementation phase of the chosen model, project plan including risk analyses which belongs to individual project's phases will be created, cost related actions defined and in the next phase evaluated and optimized.

Trata-se de uma pesquisa teórica sobre o impacto da implementação das propostas de Emenda Constitucional (112/99, 02/02, 37/03 e 415/05), que tratam sobre o financiamento da Educação Infantil, na expansão das vagas para crianças de 0 a 3 anos na rede municipal de São Paulo. O trabalho analisa qual seria o montante de recursos acrescidos na Educação Infantil municipal, caso cada proposta fosse aprovada, além de estimar quantas vagas, para crianças de 0 a 3 anos, poderiam ser oferecidas com esses recursos. O custo-aluno usado para tais simulações foi escolhido a partir de dados de pesquisas sobre custo-aluno e custo-aluno qualidade em São Paulo. Devido a sua especificidade, a Educação Infantil, especialmente para a faixa etária até 3 anos, tem um custo elevado, e, por isso, necessita de fontes de financiamento que garantam um atendimento de qualidade para todas as crianças nesta faixa etária. O trabalho também discute a importância da Educação Infantil para o desenvolvimento integral da criança, utilizando teóricos como Rousseau, Pestalozzi, Froebel, Piaget e Emília Ferreiro. O trabalho demonstra como o direito à Educação Infantil foi conquistado historicamente no município de São Paulo, além de analisar pesquisas que apontam quais são os elementos essenciais para uma Educação Infantil de qualidade, realizadas no Brasil e no mundo A partir do histórico do financiamento da Educação Infantil no Brasil, analisa o impacto da implantação do Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério no atendimento da Educação Infantil. Ainda no financiamento, o trabalho avalia qual seria o impacto do cumprimento das metas estabelecidas no Plano Nacional de Educação, para a Educação Infantil, no município de São Paulo. A partir destes dados e, com informações das pesquisas sobre custo-aluno/ano, simula-se o montante de recursos necessários para o atendimento das metas do PNE, pela ótica da qualidade social da educação. / This is a theoretical study on the impact of implementing the proposed Constitutional Amendment (112/99, 02/02, 415/05 and 37/03), which deal on the funding of early childhood education, the expansion of school places for children from 0-3 years in the city of São Paulo. The paper analyzes what would be the amount of the increased municipal Childhood Education resources if each project should be approved, and estimate how many school places for children from 0-3 years could be offered with these features. The cost-student used for such simulations was chosen from research data on cost-student and student-cost quality in São Paulo. Due to its specificity, Early Childhood Education, especially for ages up to 3 years, is costly, and therefore needs funding sources to ensure quality care for all children in this age group. The paper also discusses the importance of early childhood education for integral development of children, using theorists such as Rousseau, Pestalozzi, Froebel, Piaget and Emilia Ferreiro. The work demonstrates how the right to Early Childhood Education was historically achieved in the city of São Paulo, and also analyses studies that indicate what are the essential elements for a quality Early Childhood Education, held in Brazil and worldwide. From the history of the funding of early childhood education in Brazil, analyzes the impact of the implementation of the Fund for the Maintenance and Development of Fundamental Education and Valorization of Teachers in attendance from kindergarten. Still in the financing, the paper evaluates what would be the impact of the achievement of targets set in the National Plan of Education for Early Childhood Education, in São Paulo. From these data, and with information from research on cost-student / year it can simulate the amount of resources needed to meet the goals of the PNE, from the perspective of the social quality of education.