TAILIEUCHUNG - Lecture Cost management: A strategic emphasis - 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 —see next slide) 17-5 Exhibit 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 17-9 Creating a Comprehensive Framework for Managing/Controlling Quality: Exhibit 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

Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.