DÜSÜNME SÜRECI ARAÇLARI VE KALITE MALIYETLERININ BIRLIKTE KULLANILMASI: BIR OTEL ISLETMESINDE UYGULAMA/INTEGRATING THINKING PROCESS TOOLS AND COST OF QUALITY: A CASE STUDY IN A HOTEL COMPANY ABSTRACT

Theory of constraints has emerged as a management philosophy that emphasizes that a companies' main goal is making money and there are always at least one or more constraints that prevent companies from the realization of this goal. Past to the present theory of constraints have been successful...

Full description

Saved in:
Bibliographic Details
Published in:Accounting & auditing perspective magazine 2015-10, Vol.15 (46), p.97
Main Authors: Tastan, Hülya, Demircioglu, Elif N
Format: Article
Language:Turkish
Subjects:
Cost of quality
Hotels & motels
Profitability
Studies
Theory of constraints
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:Theory of constraints has emerged as a management philosophy that emphasizes that a companies' main goal is making money and there are always at least one or more constraints that prevent companies from the realization of this goal. Past to the present theory of constraints have been successfully applied to many industrial businesses. But in recent years it has become a preferred method in service companies as well as in industrial enterprise. In this study, the effect on service companies' profitability has been examined by integrating thinking process tools with cost of quality. In this context, a case study was conducted at a hotel. By means of this case study, primarily, the company's current situation is put forward and the constraints are determined by using thinking process tools of theory of constraints. Then, changes in the profitability of the company by managing these constraints using a PAF model are explained.
ISSN:1307-6639