Abstract    In this paper, a new methodology in the area of cost of quality (COQ) is proposed to determine the optimal investment allocation to all costs. The goal is to minimize costs involved in achieving a required level of quality. The contribution of this paper is fourfold: (I) considering two types of weights for each part of COQ, in which the first type is determined by the cost volume and the second is obtained by applying a decision-making technique; (II) participating shareholders’ opinions through the balanced scorecard method; (III) presenting a mathematical programming model to maximize the investment effectiveness; and (IV) considering a continuous improvement cycle to tune the model parameters. In addition, we also develop a COQ technique in fuzzy environment to enhance the accuracy of traditional methods of employing linguistic variables. To demonstrate the applicability of the presented methodology, a numerical example is investigated.

Keywords    Cost of quality; Fuzzy logic; Balanced Scorecard; Optimization; Continuous improvement

چکیده    در تحقیق پیش­رو، یک روش نو در هزینه یابی کیفیت، برای تخصیص سرمایه بین هزینه های کیفیت پیشنهاد شده­است. هدف این روش دستیابی به یک سطح کیفیت تعیین شده با حداقل هزینه های کیفیت است. در روش مذکور ابتدا دو نوع وزن برای اجزاي هزینه محاسبه می شود، وزن اول از اطلاعات مالی و وزن دوم ازروش تصمیم گیری به دست می آید. در روش تصمیم گیری بر اساس کارت امتیازی متوازن نظرات سهامداران به کار گرفته می شود. سپس بر اساس یک مدل برنامه ریزی ریاضی با هدف حداکثر کردن اثربخشی سرمایه گذاری، تخصیص بهینه سرمایه تعیین می شود. در نهایت پارامترهای مدل به صورت پویا در چرخه بهبود مستمر تنظیم می شود.. به منظور افزایش دقت، از روش در محیط فازی استفاده شده است و برای نمایش نحوه عملکرد روش، یک مثال عددی بیان شده است.

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