Process Model of Quality Cost Monitoring for Small and Medium Wood-Processing Enterprises

Abstract

Quality is not only a technical category and the system of quality management is not only focused on product quality. Quality and costs are closely interlinked. The paper deals with the quality cost monitoring in small and medium wood-processing enterprises (SMEs) in Slovakia, and also presents the results of the questionnaire survey. An empirical study is aimed to determine the level of understanding and level of implementation of quality cost monitoring in wood-processing SMEs in Slovakia. The research is based on PAF model. A suitable model for quality cost monitoring is also proposed in the paper based on the research results with guidelines for using the methods of Activity Basic Costing. The empirical study is focused on SMEs, which make 99.8% of all companies in the branch, and where the quality cost monitoring often works as a latent management subsystem. SMEs managers use indicators for monitoring the processe performance and production quality, but they usually do not develop a separate framework for measuring and evaluating quality costs.

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Contents
ORIGINAL SCIENTIFIC PAPERS
Izvorni znanstveni radovi ............................................................... 265-320
EFFECTS OF MACHINING CONDITIONS ON SURFACE
ROUGHNESS IN PLANING AND SANDING OF SOLID WOOD
Utjecaj uvjeta obrade na hrapavost površine pri blanjanju
i brušenju masivnog drva
Sait Dündar Sofuoğlu, Ahmet Kurtoğlu .................................................................... 265
WATER UPTAKE OF THERMALLY MODIFIED NORWAY SPRUCE
Upijanje vode toplinski modificirane norveške smreke
Mojca Zlahtic, Nejc Thaler, Miha Humar ................................................................. 273
EVALUATING THE COMPETITIVENESS OF WOOD
PROCESSING INDUSTRY
Vrednovanje konkurentnosti drvoprerađivačke industrije
Andrea Sujová, Petra Hlaváčková, Katarína Marcineková .................................... 281
PROIZVODNI TROŠKOVI KAO OSNOVNI ČIMBENIK
KONKURENTNOSTI PILANSKE PRERADE ČETINJAČA
Production Costs as a Basic Factor of Competitiveness
of Softwood Sawmilling
Kristinka Liker, Andreja Pirc Barčić, Darko Motik ................................................. 289
EFFECT OF HEAT TREATMENT OF WILD CHERRY WOOD
ON ABRASION RESISTANCE AND WITHDRAWAL
CAPACITY OF SCREWS
Utjecaj toplinske obrade drva divlje trešnje na otpornost
na habanje i čvrstoću držanja vijaka
Ayhan Aytin, Süleyman Korkut, Nusret As, Öner Ünsal, Gökhan Gündüz ............. 297
LIPOPHILIC EXTRACTIVES IN HEARTWOOD OF EUROPEAN
LARCH (LARIX DECIDUA MILL.)
Lipofilni ekstraktivi srži europskog ariša (Larix decidua Mill.)
Janja Zule, Katarina Čufar, Vesna Tišler .................................................................. 305
FINITE CHANGES OF BOUND WATER MOISTURE
CONTENT IN A GIVEN VOLUME OF BEECH WOOD
Promjene konačnog sadržaja vezane vode
u određenom volumenu drva bukve
Richard Hrčka ............................................................................................................. 315
PRELIMINARY PAPERS
Prethodna priopćenja ....................................................................... 321-346
EFFECTS OF NANOSILVER-IMPREGNATION AND HEAT TREATMENT
ON COATING PULL-OFF ADHESION STRENGTH ON SOLID WOOD
Učinci impregnacije nanočesticama srebra i toplinske obrade na
čvrstoću prianjanja premaza na drvo
Hamid Reza Taghiyari, Amir Samadarpour ............................................................. 321
PROCESS MODEL OF QUALITY COST MONITORING FOR
SMALL AND MEDIUM WOOD-PROCESSING ENTERPRISES
Model procesa praćenja troškova kvalitete za mala i srednja
drvoprerađivačka poduzeća
Denis Jelačić, Anna Šatanová, Mariana Sedliačiková, Ján Závadský,
Zuzana Závadská ......................................................................................................... 329
APPLICATION OF REDUCED STIFFNESS OF COMPLEX
LAMINATE IN FINITE ELEMENTS FOR CHAIR ANALYSIS
Primjena reducirane krutosti kompleksnog laminata u konačnim
elementima za analizu stolaca
Biserka Nestorović, Ivica Grbac, Predrag Nestorović, Jelena Milošević .............. 339
PROFESSIONAL PAPER
Stručni rad ............................................................................................. 347-352
MODELING OF COMPRESSIVE STRENGTH PARALLEL
TO GRAIN OF HEAT TREATED SCOTCH PINE (PINUS
SYLVESTRIS L.) WOOD BY USING ARTIFICIAL NEURAL NETWORK
Modeliranje tlačne čvrstoće paralelno s vlakancima toplinski
obrađenog drva škotskog bora (Pinus sylvestris L.) s pomoću
umjetne neuronske mreže
Fatih Yapıcı, Raşit Esen, Okan Erkaymaz, Hasan Baş ............................................ 347
UZ SLIKU S NASLOVNICE
Species on the cover ...................................................................................... 353-354

......Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost...
DRVNA INDUSTRIJA 66 (4) 329-338 (2015) 329
Denis Jelačić1, Anna Šatanová2, Mariana Sedliačiková3, Ján Závadský4, Zuzana Závadská5
Process Model of Quality
Cost Monitoring for
Small and Medium Wood-
Processing Enterprises
Model procesa praćenja troškova kvalitete za
mala i srednja drvoprerađivačka poduzeća
Preliminary paper • Prethodno priopćenje
Received – prispjelo: 7. 11. 2014.
Accepted – prihvaćeno: 6. 11. 2015.
UDK: 630*79; 658.5
doi:10.5552/drind.2015.1437
ABSTRACT • Quality is not only a technical category and the system of quality management is not only focused
on product quality. Quality and costs are closely interlinked. The paper deals with the quality cost monitoring in
small and medium wood-processing enterprises (SMEs) in Slovakia, and also presents the results of the question-
naire survey. An empirical study is aimed to determine the level of understanding and level of implementation of
quality cost monitoring in wood-processing SMEs in Slovakia. The research is based on PAF model. A suitable
model for quality cost monitoring is also proposed in the paper based on the research results with guidelines for
using the methods of Activity Basic Costing. The empirical study is focused on SMEs, which make 99.8 % of all
companies in the branch, and where the quality cost monitoring often works as a latent management subsystem.
SMEs managers use indicators for monitoring the processe performance and production quality, but they usually
do not develop a separate framework for measuring and evaluating quality costs.
Key words: quality, quality costs, small and medium wood-processing enterprises, process
SAŽETAK • Kvaliteta nije samo tehnička kategorija i sustav upravljanja kvalitetom nije fokusiran samo na kvalite-
tu proizvoda. Kvaliteta i troškovi međusobno su usko povezani. Ovaj se članak bavi praćenjem troškova kvalitete
proizvodnje u malim i srednjim drvoprerađivačkim poduzećima u Slovačkoj. U njemu se ujedno prezentiraju rezul-
tati provođenja istraživanja anketnim upitnikom. Iskustvene se studije temelje na određivanju razine razumijevanja
i razine uvođenja praćenja troškova kvalitete u proizvodnji u malim i srednjim drvoprerađivačkim poduzećima u
Slovačkoj. Istraživanje je utemeljeno na PAF modelu. U radu se predlaže najprihvatljiviji model praćenja troškova
kvalitete s obzirom na dobivene rezultate istraživanja i daju se naputci za primjenu metoda Activity Basic Costing.
Istraživanje se temelji na malim i srednjim poduzećima, koja čine 99,8 % svih poduzeća u drvoprerađivačkoj djelat-
nosti i u kojima se praćenje troškova kvalitete provodi u sklopu podsustava upravljanja. Menadžmenti u malim i sred-
njim poduzećima najčešće se koriste različitim indikatorima za praćenje proizvodnog sustava i kvalitete proizvodnje,
no najčešće ne razvijaju zasebne odrednice za mjerenje i vrednovanje troškova kvalitete.
Ključne riječi: kvaliteta, troškovi kvalitete, mala i srednja drvoprerađivačka poduzeća, proces
1 Author is professor at University of Zagreb, Faculty of Forestry, Zagreb, Croatia. 2Author is professor at College of Banking, Banská By-
strica, Slovakia. 3Author is assistant at Faculty of Wood Science and Technology, Technical University in Zvolen, Slovakia. 4Author is profes-
sor at Catholic University in Poprad, Department for Management, Poprad, Slovakia. 5Author is doctor of science at University Matej Bel,
Faculty of Economics in Banska Bystrica, Slovakia.
1 Autor je profesor Sveučilišta u Zagrebu, Šumarski fakultet, Zagreb, Hrvatska.2Autorica je profesorica Visoke škole za bankarstvo, Banska
Bistrica, Slovačka. 3Autorica je asistentica Tehničkog sveučilišta u Zvolenu, Fakultet drvne tehnologije i znanosti, Slovačka. 4Autor je profe-
sor Katoličkog sveučilišta u Popradu, Zavod za menadžment, Poprad, Slovačka. 5Autorica je doktorica znanosti Sveučilišta Matej Bel u
Banskoj Bistrici, Ekonomski fakultet, Slovačka.

Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost... ......
330 DRVNA INDUSTRIJA 66 (4) 329-338 (2015)
1 INTRODUCTION
1. UVOD
The quality costs are very closely linked to a com-
pany’s productivity and its performance (Bekhta et al.,
2012). Al-Dujaili (2013) presents a research aimed at
discovering a relationship between the quality improve-
ments, quality costs, and productivity. By defying the
concept of quality control, referring to the types of qual-
ity costs – prevention costs, appraisal costs, internal and
external failure costs; and seeking to measure the im-
pact of the quality improvement on productivity and
costs, creates an opportunity for the company to im-
prove. J. M. Juran (1987) was one of the fi rst authors to
write about quality costs. He describes the Quality Cost
Optimum Model, which is a baseline for other models.
Same quality costs categories were classifi ed in the
study of Su et al., (2009) in terms of trade-off relation-
ship (increase of control costs resulting in the decrease
of failure costs and vice versa). Integrated time delays
in the statistical analysis were used to compute a bal-
anced point of quality costs, which can provide a useful
guidance on quality cost savings. Srivastava (2008)
used these categories through the DMAIC (Defi ne-
Measure-Analyse-Improve-Check) methodology for
quality cost analysis, to identify signifi cant quality cost
drivers and then to suggest measurements and direc-
tions for the next research. Branca and Catalão-Lopes
(2011) contributed to the academic research through
updating the traditional prevention-appraisal-failure ap-
proach by the strategic reaction of other companies,
which affects market shares and profi ts.
The economic effects of quality improvement
were reviewed by Eben-Chaime (2013), who demon-
strated that the decrease of production costs in order to
achieve a lower quality level is not an economic advan-
tage (Freiesleben, 2005; Stasiak-Betlejewska, 2012),
but vice versa – production costs could increase ex-
tremely due to low quality level. Kajdan (2007) com-
bined the stream performance indicators with quality
indicators to optimize the process on the bases of cost
minimization. Trade-off relationship between the qual-
ity costs was defi ned in the study by Lin et al., (2012)
related to a new product development, showing the im-
pact of innovation speed on a project’s success is medi-
ated by development cost and product quality (Novak-
ova and Kusy, 2010; Novakova, 2003). Traditionally,
design quality and conformance quality are considered
separately in the literature. In the paper by Wu (2010),
both quality dimensions were integrated into stylized
quality decision models for synthesizing quality cost
design, conformance to quality cost, and product reve-
nue components. Chiadamrong (2003) presented in his
paper an empirical model of quality as a function of
traditional cost model (prevention-appraisal-failure ex-
penses) and hidden-opportunities in quality loss costs.
This approach provides a view on tracking costs not
only associated with production, but additionally with
costs associated with quality. A study performed by
Lari and Asllani (2013) shows the relationship of qual-
ity costs and operational processes and introduces a
management support system in order to help the com-
panies to continuously measure, check, and minimize
quality costs. Fassoula (2005) addresses processes
with a direct or indirect impact on quality costs, with
the of implementing the process oriented diagnostic
tool followed by assessment procedures for goal set-
ting and action planning.
The main aim of the paper is to present the idea
of quality cost monitoring as a framework design based
on particular manufacturing conditions of small and
medium enterprises in Slovakia. The research was car-
ried out with a selected sample of small and medium
manufacturing enterprises focusing on the current state
of awareness and potential of quality cost control. The
aim of the activity was to answer the basic question:
„To what extent and on what level is monitoring of
quality costs used in manufacturing in small and me-
dium enterprises in Slovakia?”
2 MATERIAL AND METHODOLOGY
2. MATERIJAL I METODE
Small and medium wood-processing enterprises
were the target and objective of the research. There are
approximately 23 million SMEs in the European Un-
ion that offer approx. 75 million work places that rep-
resent 99.8 % of all enterprises. Within Slovakia, SMEs
represent about 99.1 % of all registered enterprises.
SMEs show fl exibility in using progressive technolo-
gies and are a driving force for the economy develop-
ment in creating job opportunities and are the main ini-
tiators of the growth of living standards within each
country. According to the recent data of the Agency for
Small and Medium Enterprise Development, in 2011
there were 153,283 small and medium enterprises (ex-
cluding sole traders) registered in Slovakia (Potkány,
2011).
For the purpose of collecting fi nancial data for
the research addressing the enterprises, a random sam-
pling of 300 manufacturing wood-processing SMEs
was selected from various areas of the national econo-
my of the Slovak Republic. The empirical research was
specifi cally targeted to fi nding the current level of use
of tools for monitoring specifi c groups of quality costs,
its evaluation, and organisational security from the
viewpoint of a responsible controller by using process
management. The basis for quality cost monitoring in
wood-processing SMEs can be found in the implemen-
tation of the models and conditions that were created
previously. This model should help enterprises create a
compact reporting system for monitoring the quality
costs and their evaluation.
The research methodology consists of four phas-
es. In the fi rst phase, methods of summary, synthesis,
and analogy of the knowledge were used and a short
review was prepared. In the second phase, a question-
naire was used to perform an empirical study, which
represents the analysis of the situation of the solved
practical issues within wood-processing SMEs in Slo-
vakia. When working on the basic part of the question-
naire, the model of quality cost monitoring was based

......Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost...
DRVNA INDUSTRIJA 66 (4) 329-338 (2015) 331
on PAF principles (prevention, appraisal, costs of fail-
ure). This questionnaire was evaluated according to
graphic and description methods. In the third phase, a
model of quality cost monitoring for small and medium
manufacturing enterprises was designed.
The aim of the empirical research was to discover
the level of understanding and the level of implement-
ing the quality cost control in Slovak small and medi-
um manufacturing enterprises, as well as to identify the
potential possibilities and interest of implementing this
system into an enterprise practice in future. Partial
aims of the research were to fi nd out if an enterprise
practice in the given area corresponds with modern
knowledge of theory, to process data gathered and con-
sequently to formulate the fi ndings and recommenda-
tions, which would enrich theory and contribute to a
higher quality practice in an enterprise. The basic set of
research was represented by small and medium-sized
businesses located in Slovakia. According to the Statis-
tical Offi ce of the Slovak Republic, 153,284 small and
medium sized enterprises were registered in 2011. Due
to the large size of the basic set, it was not possible to
include all small and medium enterprises into this re-
search and therefore sampling was made through sur-
vey data. To choose the units from the basic set of the
sample, one must make a deliberate choice based on the
criteria defi ned by the directive EK No 2003/361/EC.
The intended scope of the sample covered 300 enter-
prises. Determination of the scope of the sample set was
the result of the following relation (Scheer, 2007):
(1)
where n is scope of sample set, z/2 are values of
standard random quantity at 95 % reliability, (i.e. the
value α = 0.05 corresponds to z = 1.96), Δ p requires
exactness, resp. an error of estimation (determined at
5.65 %) and p is ratio (relative frequency) quality sign
in the basic set (determined at 50 %). The actual scope
of the sample set was at the level of 186 businesses due
to the fact that 62 % of the questionnaires were re-
turned. Despite the reduced scope of the sample set, the
actual scope of the sample set may be considered as
representative. Due to the facts presented by Kozelová
et al. (2014), it can be stated that with respect to the
research of institutions at the national level, the mini-
mum scope of the sample set should be equal to 150
companies. The reduced number of sample set infl u-
enced the error of estimation, which rose to 7.18 %.
The ratio of questionnaire return was 62 %,
which meant 186 completed questionnaires. When de-
signing the methodology for evaluating the question-
naire, it was important to take into account that the se-
lected surveyed enterprises stood for a relatively small
sample to apply statistical methods of the questionnaire
survey evaluation. The questionnaire survey was eval-
uated by a description method, numerically and in per-
cents in tables and graphs. Within the questionnaire
evaluation, the correlations between the quality cost
control and quality management were established and
so the questions were evaluated either individually or
in groups of narrowly coherent/related questions. Us-
ing the statistical testing method, the level of represen-
tation of the sample fi le of companies was confi rmed
by the application of Pearson´s chi-squared test (χ2 -
test), which is also known as the ‘goodness-of-fi t’ test.
The calculation of the level of representation was done
at the level of a statistical signifi cance α = 0.05. The
expected values of theoretical distribution were pro-
vided from the Statistical Offi ce of the Slovak Repub-
lic. The frequencies observed, and the expected (theo-
retical) frequencies are shown in Table 1. The degree of
freedom (k-1) is equal to two, since three categories of
business organisation were defi ned.
The achieved χ2 value was higher than the critical
χ2 value at the level of statistical signifi cance of α =
0.05 for 2 degrees of freedom (3 - 1), which in particu-
lar presents the value of 5.991 (value in statistical ta-
bles). Since 40.59>5.991, the null hypothesis cannot be
accepted and cannot be stated that the sample fi le of
companies represents their theoretical distribution. Al-
though according to the statistical yearbooks, the ratio
of small enterprises in Slovakia is bigger than the ratio
of medium size enterprises, in our research there was a
dominance of middle size enterprises. It is a given fact
that the scope of the research was to fi nd out the level
of implementation of quality cost control in enterprises
by following the indicators of quality costs. Based on
logical judgement, these levels will be higher in the
case of medium size enterprises and that is why this
research is focused on this area.
Based on the conducted research, 74 % of the
questioned enterprises do not consider management of
quality and quality cost control as identical areas, while
48 % of those asked think that these two areas still have
something in common. These two answers can be con-
sidered as correct, which means that most of the re-
spondents have the proper knowledge of the subject
matter (Figure 1).
Figure 2 represents the percentage of the answers
of enterprises to question Q2 – Do you deal with mon-
itoring individual groups of costs in terms of PAF mod-
el methodology? and question Q3 – Do you have your
Table 1 χ2-test by enterprise size
Tablica 1. χ2-test vezan za veličinu poduzeća
npi (%) ni (%) (ni - npi)2χ2
Micro enterprises / Mikro tvrtke 10 9.56 0.19 0.02
Small enterprises / Male tvrtke 50 29.41 423.95 8.48
Medium enterprises / Srednje velike tvrtke 30 61.03 962.86 32.09
Σ40.59

Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost... ......
332 DRVNA INDUSTRIJA 66 (4) 329-338 (2015)
own methodology for determining costs for quality ap-
praisal?
The present results show that, from the viewpoint
of monitoring of individual groups of costs according
to the PAF model, enterprises pay bigger attention to
monitoring cost entries for external failures (67 %).
Our own methodology for cost monitoring has only a
small group of respondents (26 %) and it only concerns
scoring reclamations/claims. Figure 3 presents the an-
swer structure of the enterprises that, within question
Q2, presented a positive viewpoint of monitoring any
group of quality costs according to PAF model. It can
be stated that companies mostly deal with costs of ex-
ternal and internal failures - the losses caused by poor
quality (in total 65 % of answers).
Question Q4 deals with personnel representation
from the viewpoint of a quality controller. Figure 4 pre-
sents the results among the surveyed enterprises that deal
with quality cost control; these have mostly multifunc-
tional jobs (74 % of respondents) and these represent
posts of quality managers, agents for quality and manu-
facturing managers. Therefore, only 4 % of the surveyed
enterprises have a job position of quality controller.
No, but we have something similar
1HDOLLPDPRQHãWRVOLþQR 48 %
No / Ne, 26 %
Do not know / Ne znam, 13 %
I think it is the same / Mislim da je to isto, 13 %
2a) prevention costs / preventivni troškovi
2b) appraisal costs / procijenjeni troškovi
2c) internal failure costs / interni troškovi greške
2d) external failure costs / vanjski troškovi greške
3) own methodology / vlastita metodologija
30 %
26 %
39 %
67 %
26 %
57 %
61 %
52 %
24 %
61 %
13 %
13 %
9 %
9 %
13 %
Yes / da No / ne I don' t know / ne znam
2a) prevention costs / preventni troškovi
2b) appraisal costs / procijenjeni troškovi
2c) internal failure costs / interni troškovi greške
2d) external failure costs / vanjski troškovi greške
41 %
24 %
16 %
19 %
65 % of
losses due to poor quality
in manufacturing
65 % gubitka zbog loše
kvalitete u proizvodnji
Figure 1 Question 1 – Do you think that quality cost control
is the same as the quality management?
Slika 1. Analiza odgovora na pitanje 1.: Mislite li da je
kontrola troškova kvalitete isto što i upravljanje kvalitetom?
Figure 2 Questions Q2 and Q3
Slika 2. Analiza odgovora na pitanja Q2 (Pratite li pojedine skupine troškova kvalitete prema PAF
modelu?) i Q3 (Imate li vlastitu metodologiju za praćenje troškova loše kvalitete?)
Figure 3 Percentage of individual groups of quality costs
Slika 3. Postotni udio pojedinih promatranih skupina troškova kvalitete

......Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost...
DRVNA INDUSTRIJA 66 (4) 329-338 (2015) 333
74 %
21 %
4 %
Do not have a quality controller or a person who deals with this
Nemamo kontrolora kvalitete niti to itko vodi, 74 %
We do not deal with this problem
Ne bavimo se tim problemom, 21 %
Yes, we have a quality manager
'DLPDPRPHQDGåHUDNYDOLWHWH4 %
1) Yes, we have ISO standards / Da, imamo ISO standard
2) We are in the certification process at present
U procesu certifikacije smo
3) No, but we would be interested in future
1HDOLåHOLPRWRXEXGXüQRVWL
4) No, we do not have ISO standards
Ne, nemamo ISO standard
5) Yes, we have process mapping
Da, imamo mapiranje procesa
6) We will prepare it in the near future
3ULSUHPDPRPDSLUDQMHXEXGXüQRVWL
7) No, we do not have process mapping
Ne, nemamo mapiranje procesa
8) I do not know what it means / Ne znam što je to
52 %
5 %
37 %
6 %
47 %
10 %
31 %
13 %
ISO standards are mostly focused on the eco-
nomic aspect of quality; there is a presumption that en-
terprises, which have implemented the quality man-
agement system according to ISO standards and at the
same time also the process map, could also deal in
more detail with the economics of quality. These re-
sults are presented in Figure 5.
Figure 5 results in the following:
- The majority of respondents are certifi ed or are in
the certifi cation process according to ISO stand-
ards (57 %) and another 37 % are interested in
certifi cation in future;
- Also the majority of respondents have set up a
process map or will prepare it in a near future (57
% in total);
- Referring to presented data, 65 % of respondents
deal with losses due to faulty manufacturing.
In the case of the question that focused on the
potential of using quality cost control, it can be stated
that 29 % of respondents are interested in implement-
ing quality cost control system into their enterprises,
Figure 4 Question 4
Slika 4. Analiza odgovora na pitanje Q4 (Imate li uposlenika koji je zadužen za kontrolu kvalitete u poduzeću?)
34 % stated that „yes, but we are not sure“, and the rest,
37 % did not show interest in implementing quality
cost control within the enterprise at all.
The summary of the presented fi ndings can be
formulated as the results of the conducted survey: Slo-
vak small and medium manufacturing enterprises
mostly deal with costs of quality, more precisely with
costs for external and internal failures (losses caused
by poor quality), which means that from the viewpoint
of the level of development of quality cost control,
these enterprises are just in their initial phase of such
development.
3 RESULTS AND DISCUSSION
3. REZULTATI I RASPRAVA
The fi ndings of the empirical research show that
wood-processing small and medium enterprises in Slo-
vakia do not actually use a single monitoring methodol-
ogy and appraisal of quality costs, and in general they do
not use further possibilities that can be applied in the
Figure 5 Questions Q5 and Q6
Slika 5. Analiza odgovora na pitanje Q5 (Imate li certifi kat prema ISO standardima?) i pitanje Q6
(Obavljate li mapiranje procesa?)

Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost... ......
334 DRVNA INDUSTRIJA 66 (4) 329-338 (2015)
present area. The present process model of quality cost
for wood-processing SMEs (steps 1-9 and Figure 7)
consists of components that take into consideration the
aspects of both process quality and bookkeeping.
1a) Aspect of quality and processes – identifi cation
of enterprise quality objectives
To develop a target model of total costs of quality
for wood-processing SMEs, the fi rst step is to set ob-
jectives in the area of quality that an enterprise wants to
reach. These objectives must be a part of strategic aims
and future direction of an enterprise. For this purpose,
the majority of objectives should be measurable values
within the enterprise, as this is a basic feature of the
quality cost monitoring.
2a) Aspect of quality and processes – identifi cation
of enterprise processes
One of the basic objectives of quality is to iden-
tify all company processes listed in an enterprise pro-
cesses map. For the purpose of monitoring the costs of
quality, it is necessary to identify its individual parts of
the processes and indicators of their quality measure-
ment.
3a) Aspect of quality and processes – classifi cation
of costs for quality
On the bases of the stated measurable quality ob-
jectives, identifi cation of enterprise processes, activi-
ties and indicators of their quality measurement is an-
other step in the classifi cation of quality costs (model
PAF) in individual processes, which will be suitable
and possible from the viewpoint of information acces-
sibility in the enterprise in question. Identifi cation of
the above listed indicators enables to consider the as-
pect of quality and processes in the model to be devel-
oped.
1b) Aspect of book-keeping – analysis of the nomi-
nal ledger, and account content, analysis of depart-
ments
For the complex understanding of monitoring the
costs of quality, it is necessary to interconnect both ar-
eas (book-keeping and quality) and redefi ne the basic
input economic information. This means re-evaluation
of content of individual analytic accounts of the nomi-
nal ledger, their targeted selection and analysis of de-
partments in relation to quality costs. Data from the
nominal ledger will, via the accounting crosswalk, en-
ter the management profi t and loss account, which will
be in vertical division starting from the structure of
ABC calculation.
2b) Aspect of book-keeping – division of costs
through Activity Basic Costing
Since management profi t and loss account comes
from the methodology of the process calculation –
ABC, the enterprise costs have to be divided into ac-
tivities.
3b) Aspect of book-keeping – defi nition of transfer
crosswalk and management profi t and loss account
Defi ning the suitable transfer crosswalk between
analytic accounts of nominal ledger and management
profi t and loss account is considered to be an important
and essential part of the given model. The essentials of
transfer crosswalk are illustrated in Figure 1 in relation
to the defi nition of work fl ow. The management of
profi t and loss account will be the basis for monthly
appraisal of enterprise results. We propose the process-
ing of management profi t and loss account in gradual
classifi cation from the gross revenues via gradual ad-
justments of individual costs/revenues to overall man-
agement result before taxation (EBT). In the following
components (step 4-9) there is cross connection of the
point of quality and book-keeping.
4) Identifi cation of cost of quality according to ana-
lytical accounts and information sources
In order to identify quality costs, it is necessary to
determine the information sources that can be used in
the enterprise, and also to defi ne particular analytical
accounts and corresponding account documents. In
case some account documents are not suffi cient, con-
sidering data from other enterprise record-keeping (re-
ports, statistical indicators, trend analysis) is also rec-
ommended.
5) Collection of data about costs of quality i.e. defi -
nition of „workfl ow“
This step is considered to be the most important
when designing the model, since it is necessary to set
which approach will be the most effective for data col-
lection. Therefore, it is necessary to re-evaluate the
content of each chosen item of quality costs from the
point of view of secondary division (material, wages,
energy, services, etc.) and to fi nd the way how a con-
troller can obtain these data i.e. how, who from, where
and when. In this phase, it is also necessary to defi ne a
codebook of individual costs of quality. Information
about costs of quality can be obtained from bookkeep-
ing and directly from delivered invoices with the iden-
tifi cation of the department of the costs of quality (cost
of quality = CQ) according to PAF model or the com-
plex enterprise information system.
6) Software support in creating a manager report
Thus obtained information is further evaluated
via extension of enterprise information system, which
is represented by information system or a dynamic
model in the MS Excel environment in the proposed
model. This extension of enterprise information system
is essential for the formation and use of information
database of our designed model in form of a reporting
message. In the proposed process model of costs, qual-
ity costs will be monitored not only as absolute indices
but also as ratio NQ indices, ratio indices to revenues
or to overall costs. At the same time, it will be possible
to monitor deviations from minimally acceptable phas-
es, and their cumulative sum within the accounting
phase also in interim comparison.
7) Suggestion for reporting and communication
with users
This phase deals with design of management
profi t and loss account in its horizontal division to –
yearly budget plan, fl exible budget (FB – calculation of
planned prices and costs for the real capacity of sales),
reality, variances, estimates and proposal for correction
measures for future. In vertical division, the manager
report should be structured from the point of the view
of the ABC calculation, meaning that costs should be

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DRVNA INDUSTRIJA 66 (4) 329-338 (2015) 335
allocated on activities. Figure 6 presents the proposed
management profi t and loss account in its vertical and
horizontal division.
8) Analysis, management variance and effects of
quality cost monitoring
For the analysis of costs of quality, quality indi-
cators should be amended so as to show the effects of
monitoring the costs of quality and these should per-
suade enterprise managers to focus on the designed
subject matter. The detection of savings in costs of
quality (in the area of internal errors – non-productive
costs of material, energy, work, in the area of external
failures – elimination/minimising of claims and other
related costs – e.g. costs of transportation and such
like) can be an important effect of the quality cost mon-
itoring. External effects of monitoring the costs of
quality will also become evident in terms of customers
satisfaction and loyalty, in positive references and
spreading of enterprise good reputation, which can
strengthen its competitiveness in the market.
9) Communication with TOP management in form
of monthly manager reports
Detected variances from the planned conditions
(positive, negative) are necessary to be discussed on
the level of TOP management in form of monthly man-
ager reports and remedial measures should be prepared
to eliminate negative variances and to establish how to
use the effects of the positive ones.
The proposed process model of quality cost mon-
itoring for wood-processing SMEs interconnects the
aspect of processes and the aspect of book-keeping
(identifi cation of individual analytic accounts). The
proposed model can also partly use the ABC costing
methodology, via which it is possible to assign costs of
quality (sources) through activities (processes) towards
individual cost objects (orders, cost pool, processes)
(Vetráková et al., 2013). This approach, however, re-
quires the use of ABC costing methodology in enter-
prise management i.e. in designing calculations and
division in enterprise management i.e. in creating cal-
culations and division of overall costs for orders as
well as in approving the present state of mind and plan-
ning orders. The following fi gure presents a transpar-
ent process model of the quality cost monitoring, which
is generally suitable for small and medium manufac-
turing enterprises from the point of view of versatility
of its use.
4 CONCLUSION
4. ZAKLJUČAK
Slovakian small and medium wood-processing
companies make 99.8 % of all companies in the branch.
As shown in the research, these companies use the
methodology for monitoring quality costs that is not
suffi cient and they do not defi ne their internal guide-
lines. In this research, the model for monitoring these
costs is recommended. Big companies have the meth-
odology for monitoring quality costs, which is also
used in their daughter companies. To make small and
Budget
3URUDþXQ
Flexible
Budget
3URPMHQMLYL
Real / 6WYDUQR Variance
9DULMDQFD
Forecast / Estimate
3UHGYL ÿDQMHSURFMHQD
€ % € % € % € % € %
Sales revenues / 3ULKRGLSURGDMH
Reduction / 2GELFL
Net turnover / 1HWRGRELW
COSTS ON ACTIVITIES I.
752â.29,$.7,91267,,.
Contribution margin I.
.RQWULEXFLMVNDPDUåD,
COSTS ON ACTIVITIES II.
752â.29,$.7,91267,,,
Contribution margin II.
.RQWULEXFLMVNDPDUåD,,
COSTS ON ACTIVITIES III.
752â.29,$.7,91267,,,,
Contribution margin III.
.RQWULEXFLMVNDPDUåD,,,
COSTS ON ACTIVITIES x
752â.29,$.7,91267,[
Contribution margin x
.RQWULEXFLMVNDPDUåD[
COSTS ON ACTIVITIES N.
752â.29,$.7,91267,1
Contribution margin N. = EBIT
.RQWULEXFLMVNDPDUåD1 (%,7
HORIZONTAL STRUCTURE
+25,=217$/1$6758.785$
STRUCTURE
AND
CONTENT OF MANAGEMENT PROFIT
AND LOSS ACCOUNT / 6758.785$
,6$'5ä$-835$9/-$1-$5$ý8120
'2%,7,,*8%,7.$
SURUDþXQ
Figure 6 Proposed management profi t and loss account based on ABC calculation
Slika 6. Prijedlog za upravljanje računom dobiti i gubitka utemeljen na ABC metodi

Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost... ......
336 DRVNA INDUSTRIJA 66 (4) 329-338 (2015)
PROCESS CALCULATION
KALKULACIJA PROCESA
(ABC)
Item / Pozicija
Revenues / Prihodi
- Reduction / Odbici
= Netto revenues / Neto dobit
- Costs o
f
production activities
I. / Trošak proizvodnih
aktivnosti I.
= Contribution margin I.
Kontibucijska maråa I.
- Costs o
f
internal services II.
Trošak unutarnjih XVOXåQLK
aktivnosti II.
= Contribution margin II.
Kontibucijska maråa II.
- Costs o
f
operation support
activities III.
Trošak aktivnosti podrške
operacijama III..
= Contribution margin III.
Kontibucijska maråa III.
- Costs of activities x
Trošak aktivnosti x
= Contribution margin x
Kontibucijska maråa x
- Costs of activities N
Trošak aktivnosti N
= Contribution margin N
Kontibucijska maråa N = EBIT
b) Aspect of book-keeping / Sa stajališta
knjigovodstva
a) Aspect of quality and processes / Sa
stajališta kvalitete i procesa
1a) Identification of quality objectives and
definition of indicators / Identifikacija
ciljeva kvalitete i indikatora
2a) Identification of process activities and
quality measurement indicators
Identifikacija aktivnosti i indikatora
mjerenja kvalitete
1b) Analysis of nominal ledger and
content of accounts, analysis of
departments / Analiza glavne knjige i
raþuna te odjela
2b) Cost allocation on activities
Dodjeljivanje troškova prema aktivnostima
4) Identification of costs of quality in management profit
and loss account / Identifikacija troškova kvalitete u
raþunu dobiti i gubitka
5) Workflow, definition of information sources, appraisal
frequency, responsibility / Radni proces, definiranje
izvora informacija, predviÿanja termina i odgovornosti
6) Software support in reporting / Raþunalna podrška
izvještavanju
7) Proposal for reporting and communication with user
Prijedlog izvještavanja i komunikacije s korisnikom
8) Analysis, deviation management, effects of quality
monitoring / Analiza, upravljanje odstupanjima, praüenje
uþinka kvalitete
9) Communication with TOP management in form of
monthly manager reports / Komunikacija vrhovnog
PHQDGåPHQWD putem mjesHþQLK L]YMHãüD
Process model of quality cost monitoring in wood-
processing SMEs / Model procesa praüenja troškova
kvalitete u drvopreraÿivaþkim SME-ima
3a) Classification of quality costs
considering all available information
sources / Klasifikacija troškova kvalitete
prema svim dostupnim informacijama
3b) Definition of transfer crosswalk and
management profit and loss account
Definicija transfera i raþuna dobiti i gubitka
Figure 7 Process model of quality cost monitoring in wood-processing SMEs
Slika 7. Model procesa praćenja troškova kvalitete proizvodnje u malim i srednjim drvoprerađivačkim poduzećima

......Jelačić, Šatanová, Sedliačiková, Závadský, Závadská: Process Model of Quality Cost...
DRVNA INDUSTRIJA 66 (4) 329-338 (2015) 337
medium companies able to use the methods of Activity
Basic Costing, it is necessary to do as follows:
1. According to standard ISO 9001/2008. Quality
management system. Requirements, companies
have to create a process map, which is the basis
for company process management;
2. Processes have to be divided to management,
main and additional (and based on this division
activities have to be defi ned);
3. For particular activities, the size should be de-
fi ned (Activity Cost Drivers);
4. For particular process, it is necessary to establish
measurement criteria NQ, i.e. particular costs di-
vided to fi x and variable in groups NP, NH, NI
and NE;
5. At this point, it is necessary to create horizontal
and vertical structure of reporting.
The aim of each enterprise should be to eliminate
the losses, detect weaknesses, and provide preventive
measures, i.e. create an effective feedback system,
which would signal weaknesses on time and offer the
responsible staff valuable information for solving the
present problems. The above problems force compa-
nies to use modern management tools, one of which is
controlling in the area of quality management. Its task
is to secure the quality of management by equally rel-
evant information concerning quality with the aim to
fulfi l the set objectives, detect weaknesses, and identi-
fy process defects.
This paper analyses the current state of the sub-
ject matter based on the reviewed literature with a fo-
cus on quality cost control. Via the questionnaire sur-
vey, the level of understanding, implementation, and
establishment of quality cost monitoring was deter-
mined in Slovak wood-processing SMEs and the com-
plex model for quality cost monitoring was proposed.
The essence of the introduced model is to present the
sequence of steps necessary for applying a quality con-
trol concept in wood-processing SMEs, which is based
on the identifi cation of quality aims, processes, costs of
quality, collection of data, and defi nition of informa-
tion sources aimed at developing the pattern of a man-
ager report. Such reports have their own horizontal and
vertical structure. The vertical structure of the manager
report is created by individual items of managing the
profi t and loss account, beginning with revenues
through gradual deduction of costs of quality until the
economic profi t before taxation (EBT). This structure
is mainly used for identifying individual costs of qual-
ity groups and appraising them through simple relative
ratio indicators. The horizontal structure of a manager
report creates two basic parameters - time and variant,
which create the basis for the so called management
system through variances. Time is given by the period
of monitoring (month, quarter, and year). This version
is based on comparison of a yearly plan, fl exible budg-
et, and a real situation in the given month, with com-
parison of the estimate till the end of year (E - estimate)
and plan (B - budget).The proposed model of quality
cost monitoring can be helpful for enterprises to create
a compact reporting system for monitoring costs of
quality and their further evaluation on the basis of con-
trolling principles, which will show the transparent
fl ow of costs and detect hidden reserves and enable
their elimination. As small and medium enterprises
have proven highly adaptable to receive and use pro-
gressive tools in the area of management, it can be
stated that our proposal could be used in manufacturing
SMEs regardless of the branch of economics.
Controlling is an effective basis of active man-
agement of companies and it can be used in different
functions such as fi nancial controlling, investment
controlling, cost controlling, personnel controlling,
and fi nally also quality controlling. These particular
controlling subsystems are not to be used partially,
since they make a system with mutual interactions and
they support and fulfi l each other.
Acknowledgement – Zahvala
This paper was processed in the framework of
projects No. 1/0581/12, No.1/0527/14 and No.
1/0268/13 as the result of authors’ research with sig-
nifi cant help of VEGA agency, Slovakia.
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Corresponding address:
Professor DENIS JELAČIĆ, Ph.D.
University of Zagreb
Faculty of Forestry
Svetošimunska 25
HR-10000 Zagreb, CROATIA
e-mail: djelacic@sumfak.hr