Cost of quality and quality optimization in manufacturing

This article looks to find the optimization between the quality of manufactured products and the components of the costs of quality, including prevention cost, appraisal cost, internal failure cost and external failure cost. The results for all products, such as automobiles, appliances and electronic devices can be used. Any serious attempts to improve quality must take into account the costs associated with achieving quality, since nowadays it does not suffice to meet customer requirements, it must be done at the lowest possible cost as well. In the current business environment, management accountants and designers need tools and to develop models for decision making and planning with the reduction in quality costs of the products to provide products with high quality in order to create value for an organization. In this paper, to improve (optimize) the quality and components of the costs of quality, a kind of ant colony algorithm under the title of minimum and maximum ants system has been implemented. The current study has at least one aspect of innovation. On the international level, no research has been done in regards to the relationship between quality and the costs of quality. It was found that from a product differentiation point of view and a cost leadership point of view what component of a product best leads to the optimization of the relationship between cost of quality and quality.