Separation of ownership and management caused performance evaluation to become an important issue in the field of accounting and finance. In this regard, various financial measures are introduced and used, but all of them are criticized due to the fact that they consider only one prospect of the...

Purpose: The purpose of this paper is to prioritize lean production (LP) and agile production (AP) factors based on costs of quality (COQ). Design/methodology/approach: After literature review, two separated houses of quality (HoQ) have been developed. By the first HoQ, LP and AP factors can be...