Author: Wojciech Sadkowski
Publisher: Routledge
ISBN: 1000610861
Category : Business & Economics
Languages : en
Pages : 211
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Book Description
The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master’s and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.
Author: James A. Brimson
Publisher: Wiley
ISBN: 9780471013518
Category : Business & Economics
Languages : en
Pages : 384
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Book Description
Corporate Accounting The ABCs of ABM Activity-based management (ABM) has already proven extremely valuable to manufacturers in helping them cut waste, improve quality, reduce cycle times, and get their products to market faster. Now revised and expanded, this indispensable resource illustrates how ABM can be applied to all types of organizations-including service groups, government agencies, and nonprofit entities-and any department within them. Using a variety of examples, authors James A. Brimson and John Antos examine a company structure and break down its separate activities to measure each activity's cost/performance effectiveness. Introducing an innovative five-step approach to calculating activity cost, they provide tangible performance criteria linked to time, value, service, quality, flexibility, cost, and performance-to-schedule, and demonstrate how to use activity analysis to ensure that price structure is reflective of total costs. A vital tool for modern times, this is essential reading for CEOs, operations executives, controllers, managers, and others who are seeking a comprehensive, up-to-date guide on activity-based management and its proper implementation.
Author: David Dugdale
Publisher: Taylor & Francis
ISBN: 1000784827
Category : Business & Economics
Languages : en
Pages : 193
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Book Description
Management accountants should have a key role to play in developing and executing pricing strategy and policy. However, their historical focus on costing and operations means that their potential as business partners with marketing and sales professionals is easily overlooked. This book focuses on how management accountants can help key stakeholders in the formulation and execution of pricing policy and, conversely, on showing managers responsible for pricing decisions how they could be helped by management accountants. It equips management accountants with a unique overview of pricing theory, the practical, quantitative techniques they should know and the value they can bring to the pricing function. The book analyses segmentation, value to customer, price-value maps, segmental pricing, product differentiation and dynamic pricing, with traditional economic theory, showing how these ideas have implications for management accountants and the value that they can bring to the business. Differences in customer value have been integral to economic theory for decades and price discrimination, the technique of charging different prices to different customers for the same or similar goods, is well-established. This observation provides the central core of this book. The methods of price discrimination are set out in detail, showing how management accountants can bring their analytical skills to bear in helping executives and pricing professionals take advantage of differences in customer valuation to improve profits. The book provides a thorough overview of the field and offers a good introduction for researchers and students. Equally, the book shows managers, marketers and pricing professionals how management accountants can assist them in delivering better pricing practice.
Author: Wuyi Zeng
Publisher: Springer Nature
ISBN: 9813366028
Category : Law
Languages : en
Pages : 225
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Book Description
This book focuses on how to improve the quality management of official statistics in China. Official statistics help to build an overview of China’s social and economic development and play an important role in policymaking for government as well as in decision-making for enterprises. Because of the great value in reference, the quality of official statistics also constitutes the concern from the public. This book summarizes three levels for understanding the concept of the quality of official statistics and analyzes possible affections from social and economic environment, political and management perspectives. Government statistical data is an important information reflecting China’s economic and social development, an important tool for Party committees at all levels, governments, enterprises and the public to understand and grasp China’s economic operation and social development, an important basis for Party committees and governments at all levels to conduct economic and social management and decision-making and an important reference for enterprises and the public to make decisions on production, operation, investment and consumption. Therefore, the government, enterprises and the public at all levels are demanding more and more government statistics. Accordingly, the quality of government statistical data is becoming more and more important, because it concerns the objectivity and accuracy of government statistical data, the scientificity of economic and social management, the decision-making of Party committees, the correctness of production, operation, investment and consumption decisions of enterprises and the public. Therefore, the quality of government statistical data is extremely important, which is not only the focus of social concern, but also the core issue of government statistics.
Author: Poornima M. Charantimath
Publisher: Pearson Education India
ISBN: 8131792447
Category : Executives
Languages : en
Pages : 690
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Book Description
The enlarged and revised second edition of Total Quality Management blends the fundamental principles and historical foundation of total quality with practical applications and examples. The coverage of high-performance practices and developments in the quality management arena enables students to develop a basic appreciation of quality management concepts while retaining their focus on the goal of continuous improvement.
Author: Anthony DiPrimio
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 232
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Book Description
Author: Mary A. Malina
Publisher: Emerald Group Publishing
ISBN: 178743298X
Category : Business & Economics
Languages : en
Pages : 241
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Book Description
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
Author: Paul Calcott
Publisher:
ISBN:
Category : Managerial accounting
Languages : en
Pages : 44
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Book Description
Author: John Hawley Atkinson
Publisher: ASQ Quality Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 432
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Book Description
Gives directions for companies making quality improvement an element of financial performance, and discusses tools and methods linking quality and the bottom line in companies such as Xerox Corp., Heinz Co., and Westinghouse Electric Corp. Covers strategic quality planning, quality-based cost management, cost-driver analysis, and project selection,
Author: Joel E. Ross
Publisher: Routledge
ISBN: 1351407783
Category : Business & Economics
Languages : en
Pages : 568
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Book Description
Acclaimed and used in over 200 colleges and universities around the country, Total Quality Management: Text, Cases and Readings has been completely revised and expanded to meet the growing demands and awareness for quality products and services in the competing domestic and global marketplaces. Since the publication of the first and second editions of this book, interest in and acceptance of TQM has continued to accelerate around the world. This edition has been thoroughly revised, updated and expanded. Some of the changes are: A new chapter on the emerging Theory of Constraints Expanded treatment of Process Management Eleven new readings Ten new cases Chapter examples of TQM at 12 Baldrige winning organizations End of chapter recommendations for further reading Revised and updated textual material The Varifilm case is retained as a comprehensive study that illustrates good and not so good practices. Each chapter contains an exercise which provides the reader with an opportunity to apply TQM principles to the practices illustrated in each case. Based on sound principles, this practical book is an excellent text for organizational development programs aimed at practitioners responsible for developing and implementing TQM programs in their own service or manufacturing organizations.
