integrated quality-environment management ... - Scientific Bulletin

Cost modelling process of the integrated quality-environmental management system 259
CTprod
n
n
/ /
// //
[ m ( i ) + m ( i )] × CPth(
i ) + [ m ( i ) + m ( i )]
∑ [ k1(
i2
) × CCqm ( i2
) + k2
( i2
) × CSq(
i2
) + k3
( i2
) × CSm(
i2
)]
i
=
1
2
n
∑
i
n
×
i
1
∑
2
1
=
∑
1
n
/ /
// //
[ m ( i ) + m ( i )] × CPth(
i ) + [ m ( i ) + m ( i )]
1
1
n
i
1
2
1
1
2
1
1
∑
⎡ 6
6
⎤
⎢k1(
i2
) × ∑ CMSqm ( i2
, j4
) + k2
( i2
) × ∑ CMSq ( i2
, j4
) + ⎥
⎢ j =
=
⎥
4 1
j4
1
⎢
⎥
⎢
6
⎥
⎢+
k3
( i2
) × ∑ CMSm ( i2
, j4
)
⎥
⎢⎣
j4
= 1
⎥⎦
i
1
1
1
∑
1
i
1
1
2
1
1
×
2
1
=
×
(22)
9. Conclusions
The above outlined cost calculation models of a product by means of an
integrated quality-environment management system allows their corresponding
recording by means of internal stock accounting. They can be classified according
to process importance in product/service realization. Hence, there can be clearly
depicted the efficiency of each process per types of expenses, by means of wellknown
methods as stipulated by ISO10017/2005.
This method can be used in order to define costs according to weight
process coefficients for production.
Accounting recording in order to monitor IQEMS reveals various
advantages since it sets the following costs :
• Waste costs
• Remedy costs
• Corrective measures costs to reduce non-conformity
• Costs of materials used for waste and recycling
• Delays costs
• Complaints costs
• Calculation of costs, savings and benefits as provided by
environmental projects
• Setup of quantifiable performance targets
• Environmental friendly production, pollution prevention and the
development of environmental projects