Earticle

초록

영어

According to the management literature review, nonfinancial quality measures may not accurately represent customers' perception of product that prompt them to make future buying. On the other hand, financial quality measures could catch activities strongly correlated with future lost sales. This paper test the extent to which reported quality measures are informative about future revenues by examining the extent to which changes in reported quality measures predict future changes in revenues. This study find that external failure and internal failure costs negatively and positively respectively, associated with future sales. The paper also find that the relation between the number of customer complaints measures and future sales generally are negative and statistically significant. However, improvement in defect rates do not affect future sales in the all subsequent quarters. Furthermore, the results show that appraisal costs could negatively affect failure costs, but prevention costs are insignificant at 10 percent level,and do not affect failure costs.

목차

Ⅰ. 서론
 Ⅱ. 선행연구의 검토
 Ⅲ. 연구설계와 가설설정
 Ⅳ. 분석 결과
 Ⅴ. 요약 및 결론
 [참고문헌]
 

키워드

저자

• 육근효 [ Keun-Hyo Yook | 부산외국어대학교 회계학부 교수 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  생산성연구: 국제융합학술지 [Productivity Research: An International Interdisciplinary Journal]

• 간기

  격월간

• pISSN

  1225-3553

• 수록기간

  1987~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 330