tailieunhanh - LEAN ACCOUNTING BEST PRACTICES FOR SUSTAINABLE INTEGRATIONE phần 10

Cách tiếp cận để giảm chi phí với CSD sau từ các ý tưởng Deming về hệ thống Ông nói rằng một hệ thống không ổn định không thể đạt được mục tiêu hiệu suất, mục tiêu. Theo định nghĩa, hệ thống của tác giả cho chạy marathon là không ổn định. Nếu hệ thống không ổn định, nó là không thể đoán trước và không đáng tin cậy. | 276 Lean Accounting wife cajoled and prodded the author to achieve the target the author simply could not achieve this desired result. The author s system is incapable of producing the desired result. There are two problems with this management-by-edict approach First the author s system design is such that he will continue to be incapable of delivering the desired result. Furthermore the author does not agree that the two-and-a-half-hour marathon is a necessary target to achieve. The approach to cost reduction with CSD follows from Deming s ideas about system He said that an unstable system cannot achieve performance goals or targets. By definition the author s system for running a marathon is unstable. If a system is unstable it is unpredictable and not reliable. Therefore the author s wife places a numerical target on the author s system which is unpredictable the act of placing that kind of goal on the author is a type of waste and could lead to disharmony because the wife and husband do not agree and have not tried to agree . Johnson notes that this practice is what most MBO management by objectives programs do. The managers place targets on inherently unstable systems and continue to do so expecting a different result other than This is no different than forcing the author to try to run a two-and-a-half-hour marathon. It could do more harm than good when a system is unstable and will produce unpredictable results. A CSD first establishes collective agreement on purpose called the functional requirements. The author s purpose is to be healthy the author s wife may want him to be healthy too. But she thinks that running a marathon very fast would ensure that the author is healthy. So the author and his wife may in fact agree on the following functional requirement FR1 Ensure that the author is healthy. However it is evident that they do not agree on the performance measure and the author is irritated by the suggestion since after all she