African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4188

Full Length Research Paper

Taxonomy of cost of quality (COQ) across the enterprise resource planning (ERP) implementation phases

Wen-Hsien Tsai1*, Elliott T. Y. Hwang2, Jui-Chu Chang1, Chien-Wen Lai3, Sin-Jin Lin1 and Chih-Hao Yang1
1Department of Business Administration, National Central University, Jhongli, Taoyuan 32001, Taiwan. 2Department of Information Management, Chung Yuan Christian University, Jhongli, Taoyuan 32023, Taiwan. 3Department of Accounting and Information, Asian University, Wufeng, Taichung 41354, Taiwan.
Email: [email protected]

  •  Accepted: 08 August 2011
  •  Published: 25 January 2012

Abstract

Companies declare that quality or customer satisfaction is their top priority in order to keep and attract more business in an increasingly competitive marketplace. The cost of quality (COQ) is a tool which can help determine the optimal level of quality investment. COQ analysis enables organizations to identify measure and control the consequences of poor quality. This study attempts to identify the COQ elements across the enterprise resource planning (ERP) implementation phases for the ERP implementation services of consultancy companies. The findings provide guidance to project managers on how best to utilize their limited resources. In summary, we suggest that project teams should focus on “value-added” activities and minimize the cost of “non-value-added” activities at each phase of the ERP implementation project.

 

Key words: Services, ERP implementation services, quality standard, service quality standard, cost of quality, project management, project quality management, project financial management.