A HACCP-based system is a recognized food safety management program aiming at the control of all the factors affecting food safety. It is also possible to add factors related to food quality. To evaluate the effectiveness of a quality system, a realistic estimate of quality costs is essential. The purpose of this work is to develop a mathematical model for the calculation of the costs associated with a specific quality level due to HACCP-based system implementation. Experimental results obtained at Argentinean hake freezing plants (Merluccius hubbsi) are presented and compared with those calculated with the proposed model. The proportion of variance explained by the model was 0.903 for total quality costs; proving its optimum performance.
The HACCP system constitutes a food safety management system based on a scientific, systematic, rational, multi-disciplinary, and cost-effective approach, controlling safety problems in food processing, especially for high-risk foods such as meat, poultry or fishery products (Deodhar, 2003, Huss, 1995, Jensen and Unnevehr, 2000, Ziggers, 2000 and Zugarramurdi et al., 1999). Properly applied, there is no other system or method able to provide the same degree of safety and quality assurance at a lower cost (Huss, 1994 and Jensen and Unnevehr, 2000).
Few studies have addressed the costs and benefits of HACCP implementation in the food business. As a consequence, it is difficult to evaluate the extent to which costs and benefits to businesses act as an incentive/disincentive to the further adoption of HACCP within the food sector (Henson, Holt, & Northen, 1999).
Many food processing plant managers feel that quality programs decrease plant productivity, thereby making such programs a costly “luxury”. This may be true for an initial implementation period, but it is not indefinitely true (Bonnell, 1994). A study of HACCP adoption in the UK dairy industry shows that firms are adopting HACCP in order to meet customer as well as legal requirements and to gain improvements in operating efficiency (Henson et al., 1999).
To evaluate the effectiveness of a HACCP-based system, a realistic estimate of quality costs is essential. Quality costing activities can be carried out to gain top management commitment, direct improving efforts, and, above all, estimate the benefits of quality improvement (Huss, 1995 and Saita, 1991).
Quality costing is the first step for preparing a case for Total Quality Management (TQM) initiative. Moreover, a realistic estimation of quality costs is an essential element of any TQM initiative. However, only a minority of organizations uses formal quality costing methods because quality costs are hard to measure.
This work aims to develop a mathematical model for the calculation of the costs associated with a specific quality level due to HACCP-based system implementation. Experimental results obtained at Argentinean hake freezing plants (Merluccius hubbsi) are presented and compared with those calculated with the proposed model.
To evaluate the effectiveness of the HACCP-based system implemented in food processing plants, a mathematical quality cost model is proposed. The model consists of two controllable costs and resulting cost sub-models. The model assumes that quality costs can be calculated from eleven different components. Each component of controllable costs is affected by coefficients that depend on the quality level and on quality, market, and production parameters. Failure costs were estimated as direct company losses.
The model is applied to fish processing plants and compared with experimental values obtained from real plants. A very good regression coefficient for total quality costs was obtained, showing that the model explains the 90.3% of the experimental values from actual fish freezing processing plants.
