A quality cost model for food processing plants Original Research Article

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.