the management and control of quality

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1、ConfirmingPagesCHAPTERSEVENTEENTheManagementandControlofQualityAfterstudyingthischapter,youshouldbeableto...1.Discussthestrategicimportanceofquality2.Defineaccountingsroleinthemanagementandcontrolofquality3.Developacomprehensiveframeworkforthemanagemen

2、tandcontrolofquality4.UnderstandSixSigmaperformanceexpectations5.Prepareandinterpretrelevantfinancialinformationtosupportquality-relatedinitiatives6.Discusstheuseofnonfinancialperformancedatatosupportquality-relatedinitiatives7.Describeandunderstandtec

3、hniquesthatcanbeusedtodetectandcorrectqualityproblems8.DescribeleanmanufacturingandchangesinmanagementaccountingsystemstosupportachangetoleanYoucan’tturnqualityonlikeaspigot.It’saculture,alifestylewithinacompany.AFordEngineerThecompetitivelandscapeofth

4、eworldhaschangeddramatically.Today,highqualityofproductsandservicesisanon-negotiablegiven.Globalcompetitiongivesconsumersabun-dantchoices,andconsumerstodayaremuchmorecostconsciousandvalueconscious.Mostorganizations,tovaryingdegrees,haverespondedwithqua

5、lity-relatedmanagementprograms,withnamessuchastotalqualitymanagement(TQM),SixSigma,andleanmanagement(orleanmanufacturing).Organizationsthatfailtoembracesuchinitiativesmayfindthemselvesatacompetitivedisadvantage.Thischapterattemptstoanswerthefollowingqu

6、estion:howcancost-managementsys-temsbeconfiguredtosupportmanagerialinitiativesrelatedtoquality?Wederiveaframe-work(Exhibit17.2)thatcanbeusedtoguidethedevelopmentofacomprehensiveapproachtothemanagementandcontrolofquality.Wethendividethediscussionintothr

7、eeprimarysections:settingqualityexpectations(includingaSixSigmaapproach);financialandnon-financialdatarelatedtothemanagementandcontrolofquality;andaccountingforlean.LEARNINGOBJECTIVE1Inallcasesourtaskistodemonstratehowaccountingcanaddvaluetotheorganiza

8、tionbyDiscussthestrategicimportanceprovidingmanagerswithinformationthatsupportsquality-relatedinitiativesembracedbytheofqualityorganization.TheStrategicImportanceofQualityManyfirmsintheUnitedStateshaveengagedinrelentlesseffortstoimprove