應(yīng)用于建筑行業(yè)隱藏的質(zhì)量成本量化發(fā)展的建議[文獻(xiàn)翻譯]

1、原文：原文：Developmentofaquantificationproposalfhiddenqualitycosts:appliedtotheconstructionsectTheneedsdemsofpresentmarketswhicharebecomingmemeglobalcompetitivehaveconvertedqualitymanagementintoapriityfthoseganizationsthatwis

2、htoconsolidatetheirposition.Particularlythechallengefconstructionindustriesisbeingabletodefinedevelopimplementamodelfqualitymanagementthatfavstheproductionofgoodsservicesatthelowestpossiblecostwhichiscapableofsatisfyingc

3、ustomersManietal.2003.Infactfmanyyearsbusinessmanagementhasassociatedtheconceptofqualitywithhighcosts.Neverthelessthetermtotalqualitymanagementinitspresentmeaningcanbedefinedas“asetofconceptswhichcanbeextendedtothewholeg

4、anizationwhichpermitsproducingproductsserviceswhichsatisfycustomerdemsatthelowestcostpossibletryingtomakeallthestaffwithinthecompanyfeelsatisfiedwiththeirwk”Amat1992.Howeverindertoattainthisgoalitisnecessarytoeliminateco

5、stsassociatedwithnotdoingthingscrectlythefirsttimebutthisisonlypossibleifthesecostsareidentifiedevaluatedthatistosayifqualitycostsaremeasuredanalyzed.SinceJuran(1951)introducedtheconceptofqualitycostintheearly1950sitwasn

6、otuntilthe1980sthattheconstructionsectbegantoshowaninterestinthesubjectmanyauthshavepresentedtheirowndefinitionsofit.AmongthemanydefinitionsgiveninouropiniontheonewhichstsoutfitsclarityistheexcellentdefinitionbyCampanell

7、a(1999)whoconsidersqualitycostsas“thosewhichareincurredfrominvestinginpreventingnoncompliancewithrequirementsevaluatingcompliancewiththerequirementsofaproductservicefailuretomeetrequirements.”Campanellacompleteshisprevio

8、usdefinitionbyemphasizingthatanycostthatwouldnothaveoccurredifthequalitywereperfectcontributestoqualitycost.Manycompaniesdonotinfmaboutthesecostsbecausetheyarenotcalculatedasaconsequencethecompaniesareunawareoftherealhar

9、mtheyarecausing.Inspiteofthedifficultyinvolvedinmeasuringhiddenqualitycostsitisnecessarytobeawarenotonlyoftheirexistencebutalsooftheirimptance（Giakatisetal.2001）.InfactaspointedoutbyLoveIrani（2003）onlysomeelementsintegra

10、tedintotalqualitycostcanbeestimatedwithacertaindegreeofaccuracyobjectiveness.Itisnecessarytobeawareofthefactthatbecausethelinebetweenvisiblequalitycostshiddenqualitycostsisnotalwaysatallclearitiseachganizationthatshouldd

11、ecideonthenatureofeachelementofcostaccdingtothedataavailabletheexistenceofobjectivecalculationprocedures.Thecostofconcreterepairwkscausedbyfmwkmovementthecostofrewkduetoincrectsizeofreinfcementtheextensiverepairwkofhoney

12、combscausedbyinsufficiencompactionoffreshlyplacedconcretearethreeexamplesofqualitycostelements（Tangetal.2004）whichaccdingtothetoolsavailabletotheconstructioncompanyftheirquantificationcouldbequantifiedasvisiblehiddenqual

13、itycosts.Neverthelesstherearecertainqualitycoststhatbecauseoftheircomplicatedestimationarecataloguedashiddencostsbyanyconstructioncompany.Inthisrespectthelossoffuturebusinessasaconsequenceofdeteriationintheimageofthecomp

14、anystsoutbecauseofbothitsimptancetheextremedifficultyinvolvedinitsquantification.Howeveralthoughitwouldbeinterestingfconstructstotryapproximatethecostderivedfromlossofimage（Barberetal.2000）thisrarelyhappens.Inspiteofthei

15、rimptancecostsbroughtaboutbythelossofimagearenotintheleasttheonlyhiddenqualitycosttobefoundinaconstructionfirm.TherefetheSpanishAssociationofAccountancyBusinessAdministration（AECA1998）hasproposedthatthosecostswhicharenot

16、nmallytakenintoaccountarenotexplicitlyregisteredintheaccountsshouldbecataloguedashidden.Therefethecostscausedbyacompany’slossofimageshouldalsoincludefexample（AECA1998）:(1)inventyexcesses(2)wastefromovertime(3)nonproducti