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Chapter 17 - The management and control of quality. After studying this chapter, you will know: Discuss the strategic importance of quality, define accounting’s role in the management & control of quality, develop a comprehensive framework for the management & control of quality, understand alternative approaches for setting performance expectations,. | The Management and Control of Quality Chapter Seventeen McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. 17-2 Discuss the strategic importance of quality Define accounting’s role in the management & control of quality Develop a comprehensive framework for the management & control of quality Understand alternative approaches for setting performance expectations Prepare and interpret relevant financial information to support quality-related initiatives Learning Objectives 17-3 Discuss the use of nonfinancial performance data to support quality-related initiatives Describe & understand techniques that can be used to detect and correct quality problems Describe lean manufacturing and changes in management accounting systems to support a change to “lean” Learning Objectives (continued) 17-4 Strategic Importance of Quality Baldrige Quality Award ISO 9000 and ISO 14000 Conceptual linkage between Quality and Profitability (Exhibit 17.1—see next slide) 17-5 Exhibit 17.1 17-6 Accounting’s Role in the Management & Control of Quality Accountants can add value to the organization by providing decision-makers with relevant financial and nonfinancial information related to quality Such information actively supports the quality initiatives embraced by management 17-7 Basic Terminology “Quality”— customer satisfaction with the total experience of a product or service, consisting of two components: Design quality (focuses on the features that customers want) Performance quality (focuses on product/service performance) 17-8 Basic Terminology (continued) Exhibit 17.2 17-9 Creating a Comprehensive Framework for Managing/Controlling Quality: Exhibit 17.3 17-10 Characteristics of the Comprehensive Framework for Managing/Controlling Quality Broad business perspective—knowledge of business processes Paramount role of the consumer Relevant financial data Nonfinancial performance indicators Feedback loops Linkage to operations management Breadth of | The Management and Control of Quality Chapter Seventeen McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. 17-2 Discuss the strategic importance of quality Define accounting’s role in the management & control of quality Develop a comprehensive framework for the management & control of quality Understand alternative approaches for setting performance expectations Prepare and interpret relevant financial information to support quality-related initiatives Learning Objectives 17-3 Discuss the use of nonfinancial performance data to support quality-related initiatives Describe & understand techniques that can be used to detect and correct quality problems Describe lean manufacturing and changes in management accounting systems to support a change to “lean” Learning Objectives (continued) 17-4 Strategic Importance of Quality Baldrige Quality Award ISO 9000 and ISO 14000 Conceptual linkage between Quality and Profitability (Exhibit 17.1—see next .
