Tangible and Intangible Quality Costs in the Metallurgical Industry: A Systematic Review with a Focus on Production Processes
Keywords:
quality costs, tangible and intangible costs, metallurgical industry, systematic review, PRISMA methodologyAbstract
Quality cost analysis allows for the examination of economic losses associated with deviations in production processes. However, the scientific literature has limitations regarding the conceptual and methodological integration of tangible and intangible costs, particularly in industrial sectors characterized by high technical complexity. The objective of this study is to systematically analyze published research on quality cost management and the methods proposed for its measurement. A systematic literature review was conducted following the PRISMA protocol. The search was performed in the Scopus, Web of Science, ScienceDirect, SpringerLink, and Google Scholar databases for the period 1998–2024. The analyzed corpus consisted of 84 scientific studies. The results identified research trends, application sectors, conceptual approaches for classifying quality costs, and methodological procedures used to estimate intangible costs. The analysis revealed methodological heterogeneity and limited incorporation of variables associated with risk, uncertainty, and operational complexity. These results highlight persistent gaps in the measurement of intangible costs and point to the need for analytical approaches that integrate these dimensions into quality management systems in industrial settings.Downloads
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