PDF(Pubmed)
Abstract：
In the food industry, a mature food safety culture (FSC) is linked to better food safety performance. However, the relationship between FSC maturity and key economical performance indicators, such as cost allocation, remains unexplored. This research is the first pilot study to empirically explore the association between FSC maturity and cost of quality (CoQ). A CoQ survey was developed and pretested. CoQ data were collected through collaboration with company management. FSC maturity was assessed through a validated mixed-method assessment (diagnostic instrument, questionnaires, and interviews). A convenience sample of five food processing companies was assembled and subjected to FSC and CoQ assessment. Results revealed that monitoring CoQ is not yet standard practice in the food industry: three out of five companies were unable to specify all failure costs. For prevention and appraisal costs, results showed descriptively and statistically that when these costs are higher, FSC is more mature. Considering the theoretical context of the research (CoQ models and available literature), these results present the first empirical evidence to substantiate that FSC could replace product/service quality in CoQ models. Findings justify the push for a shift in perception, from considering FSC as a task on the list of resource demanding activities toward a narrative in which FSC contributes to financial health.
摘要：
在食品工业中,成熟的食品安全文化（FSC）与更好的食品安全绩效有关。然而,FSC成熟度与关键经济绩效指标之间的关系，例如成本分配，仍未探索。本研究是首次对FSC成熟度与质量成本(CoQ)之间的关联进行实证研究。制定了CoQ调查并进行了预测试。CoQ数据是通过与公司管理层合作收集的。FSC成熟度通过经过验证的混合方法评估(诊断工具，问卷，和采访）。组装了五个食品加工公司的便利样本，并进行了FSC和CoQ评估。结果显示，监测CoQ还不是食品行业的标准做法：五分之三的公司无法指定所有故障成本。预防和评估费用，结果表明，当这些成本较高时，FSC更加成熟。考虑到研究的理论背景(CoQ模型和现有文献)，这些结果提供了第一个经验证据来证实FSC可以替代CoQ模型中的产品/服务质量。调查结果证明了推动观念转变的理由，从将FSC视为资源需求活动清单上的一项任务，到FSC有助于财务健康的叙述。
