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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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-08-01
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| Series: | Cogent Business & Management |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2543515 |
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| _version_ | 1849391466394157056 |
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| author | Indra Indra Gatot Yudoko Nur Budi Mulyono |
| author_facet | Indra Indra Gatot Yudoko Nur Budi Mulyono |
| author_sort | Indra Indra |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-dc4c1bf671b14bf5be1a96f590e4de3d |
| institution | Kabale University |
| issn | 2331-1975 |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-dc4c1bf671b14bf5be1a96f590e4de3d2025-08-20T03:41:04ZengTaylor & Francis GroupCogent Business & Management2331-19752025-08-0112110.1080/23311975.2025.2543515Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturingIndra Indra0Gatot Yudoko1Nur Budi Mulyono2School of Business and Management, Institut Teknologi Bandung (SBM ITB), Bandung, IndonesiaSchool of Business and Management, Institut Teknologi Bandung (SBM ITB), Bandung, IndonesiaSchool of Business and Management, Institut Teknologi Bandung (SBM ITB), Bandung, IndonesiaThis 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.https://www.tandfonline.com/doi/10.1080/23311975.2025.2543515Quality costsPAF modelprevention costsmanufacturing industryabductive reasoningManufacturing Engineering |
| spellingShingle | Indra Indra Gatot Yudoko Nur Budi Mulyono Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing Cogent Business & Management Quality costs PAF model prevention costs manufacturing industry abductive reasoning Manufacturing Engineering |
| title | Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing |
| title_full | Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing |
| title_fullStr | Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing |
| title_full_unstemmed | Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing |
| title_short | Empirical validation of prevention-focused quality cost management: evidence from Indonesia manufacturing |
| title_sort | empirical validation of prevention focused quality cost management evidence from indonesia manufacturing |
| topic | Quality costs PAF model prevention costs manufacturing industry abductive reasoning Manufacturing Engineering |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2025.2543515 |
| work_keys_str_mv | AT indraindra empiricalvalidationofpreventionfocusedqualitycostmanagementevidencefromindonesiamanufacturing AT gatotyudoko empiricalvalidationofpreventionfocusedqualitycostmanagementevidencefromindonesiamanufacturing AT nurbudimulyono empiricalvalidationofpreventionfocusedqualitycostmanagementevidencefromindonesiamanufacturing |