Estimation of intangible quality costs using neutrosophic AHP-TOPSIS

Authors

Yaité Pérez Mayedo, Member, Latin American Association of Neutrosophic Sciences, Barra Velha, 88390000, BrazilFollow
Yadira Velázquez Labrada, Empresa de Aceros Inoxidables Las Tunas, Las Tunas, 75100, CubaFollow
Néstor Miguel Álvarez Álvarez, Universidad de Camagüey, Camagüey, 70100, CubaFollow
Leonardo Rafael Pérez Molina, Member, Latin American Association of Neutrosophic Sciences, Barra Velha, 88390000, BrazilFollow
Maikel Leyva Vázquez, Saveetha School of Engineering, Saveetha Institute of Medical And Technical Sciences Saveetha University, IndiaFollow
Shakila Devi G T, Saveetha School of Engineering, Saveetha Institute of Medical And Technical Sciences Saveetha University, IndiaFollow

Abstract

This study addresses the challenge of quantifying intangible quality costs (IQCs), which are inherently subjective and often overlooked in traditional quality cost management. We propose a novel hybrid framework that integrates the Neutrosophic Analytic Hierarchy Process (NAHP) with triangular neutrosophic numbers and Neutrosophic TOPSIS (NTOPSIS) with single-valued neutrosophic sets (SVNS) to evaluate and prioritize IQCs. The framework enables the aggregation of expert inputs, transforming qualitative risks—such as supplier mistrust and communication gaps—into quantifiable cost metrics. Applied to a steel mill’s, the methodology allowed to cuantificate the IQCs of the scrap reception activity. The study concludes that the framework’s structured yet adaptive nature provides organizations with a practical tool for prioritizing and mitigating intangible quality risks, overcoming the limitations of conventional methods. The results validate the importance of neutrosophy in the decision-making process under uncertainty in quality cost management.

Recommended Citation

Pérez Mayedo, Yaité; Yadira Velázquez Labrada; Néstor Miguel Álvarez Álvarez; Leonardo Rafael Pérez Molina; Maikel Leyva Vázquez; and Shakila Devi G T. "Estimation of intangible quality costs using neutrosophic AHP-TOPSIS." Neutrosophic Sets and Systems 84, 1 (2025). https://digitalrepository.unm.edu/nss_journal/vol84/iss1/4