Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing

This study offers empirical validation of the Prevention-Appraisal-Failure (PAF) model by examining quality cost management in a Japanese manufacturing firm operating in Indonesia. Using an action research approach, 300 products were analyzed to assess how different quality cost strategies affect to...

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Bibliographic Details
Main Authors: Indra Indra, Gatot Yudoko, Nur Budi Mulyono
Format: Article
Language:English
Published: Taylor & Francis Group 2025-08-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2543515
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Summary:This study offers empirical validation of the Prevention-Appraisal-Failure (PAF) model by examining quality cost management in a Japanese manufacturing firm operating in Indonesia. Using an action research approach, 300 products were analyzed to assess how different quality cost strategies affect total quality costs. The findings reaffirm long-standing quality management principles: increasing investment in prevention activities leads to substantial cost savings. Specifically, the prevention-focused group achieved an 84.1% reduction in total quality costs, outperforming appraisal-focused and combined strategy groups. These results underscore the effectiveness of prevention-centered approaches in reducing quality costs and provide practical insights for manufacturing firms, particularly in emerging market contexts. The study also discusses implementation considerations and outlines directions for future research.
ISSN:2331-1975