tailieunhanh - Lecture Managerial accounting (11E) - Chapter 4: Strategic management of costs, quality, and time

This chapter illustrates the significance of quality: Prizes recognize improvements in quality; international standards measure quality. Please refer to the detailed content. | Strategic Management of Costs, Quality, and Time CHAPTER 4 Managerial Accounting 11E Maher/Stickney/Weil PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Chapter 4: Strategic Management of Costs, Quality, and Time CHAPTER GOAL This chapter illustrates the significance of quality. Prizes recognize improvements in quality. Japan: Deming Prize US: Baldrige Quality Award International standards measure quality ISO 9000: standards for quality management ISO 14000: standards for communicating financial impact of environmental issues ☼ ☼ This chapter includes topics on quality control and response time to customers. It discusses several prestigious groups that give awards to . | Strategic Management of Costs, Quality, and Time CHAPTER 4 Managerial Accounting 11E Maher/Stickney/Weil PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Chapter 4: Strategic Management of Costs, Quality, and Time CHAPTER GOAL This chapter illustrates the significance of quality. Prizes recognize improvements in quality. Japan: Deming Prize US: Baldrige Quality Award International standards measure quality ISO 9000: standards for quality management ISO 14000: standards for communicating financial impact of environmental issues ☼ ☼ This chapter includes topics on quality control and response time to customers. It discusses several prestigious groups that give awards to companies for quality, including the Deming Prize and the Baldrige Quality Award. Many companies focus on improving quality by requiring that their suppliers comply with international standards for quality management, like ISO 9000 and ISO 14000. TRADITIONAL VIEW The traditional view of quality assumes that improving quality always requires increasing costs. Firms can reduce total costs by Producing lower-quality goods Tolerating some level of defective goods LO 1 The traditional view of quality assumes that improving quality always requires increasing costs. This view holds that firms can reduce total costs by producing lower-quality goods and tolerating some level of defective goods. QUALITY-BASED VIEW The quality-based view holds that firms should always attempt to improve quality. Attempts to improve quality will succeed without limit Firms Should not wait for inspections of finished products to reveal defects Must establish quality goals and procedures Aim for zero defects High .

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