Total quality accounting:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
New York, NY u.a.
Wiley
1994
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006744072&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XII, 225 S. graph. Darst. |
| ISBN: | 0471311855 |
Internformat
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| 100 | 1 | |a Woods, Michael |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Total quality accounting |c Michael D. Woods |
| 264 | 1 | |a New York, NY u.a. |b Wiley |c 1994 | |
| 300 | |a XII, 225 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-006744072 | |
Datensatz im Suchindex
| DE-BY-TUM_call_number | 1001 76.2004 A 2363 |
|---|---|
| DE-BY-TUM_katkey | 1495762 |
| DE-BY-TUM_location | Mag |
| DE-BY-TUM_media_number | 040050234345 |
| _version_ | 1821933915946876928 |
| adam_text | CONTENTS
Preface ix
PART 1 INTRODUCTION TO TOTAL QUALITY
MANAGEMENT 1
1 What is Total Quality Management? 3
Brief History of TQM 3
Basic Principles of TQM 6
TQM Training 10
Cultural Differences between Japan and the United States—
Can We Apply TQM Here? 10
2 Quality is Key in TQM 13
Using TQM to Improve Employee Effectiveness
and Communications 13
Critical Success Factors—Measuring Quality 18
Working with Customers to Achieve Quality 18
Working with Suppliers to Improve Quality 19
3 Total Quality Problem solving Techniques—Process
and Inventory Controls 23
Nominal Group Technique 24
Ishikawa Cause Effect Diagrams 25
Statistical Process Control 26
Histograms and Pareto Diagrams 28
X Bar Charts 34
P Charts 37
Statistical Aberrations—Things Not to Do 38
Delphi Technique 40
Re engineering 41
Process Value Analysis 42
Benchmarking 44
Using Manufacturing Cells and Group Technology 45
Using Self directed Work Teams 47
Single minute Exchange of Dies 48
Just in time Inventory Controls 49
v
vi CONTENTS
Material Requirements Planning 52
Conclusion 55
PART 2 UNDERSTANDING COST ACCOUNTING 57
4 Introduction to Cost Accounting 59
Defining Cost Objects 60
Cost Elements and Cost Allocation 62
Cost Volume Profit Analysis 65
Budgets and Standard Costs 68
Responsibility Accounting—Defining the Responsible Party 77
Controllable Costs 82
Uncontrollable Costs 85
Cost Allocation and Transfer Pricing 87
5 Introduction to Direct Costing 89
Direct Costing vs. Indirect Costing 89
Incremental Costs 93
Contribution Margin 94
Reporting Costs 95
Direct and Product Costing 97
Activity based Costing 99
PART 3 INTEGRATING TQM AND COST ACCOUNTING
TO SERVE INTERNAL AND EXTERNAL CUSTOMERS 105
Intergration 106
Terminology 106
Conclusion 107
6 The Cost of Quality 109
What Is the Cost of Quality? 109
How Can the Cost of Quality be Calculated? 112
Using an Action Team to Calculate the Cost of Quality 115
Conclusion 115
7 Implementing Total Quality Management—
Using Existing Organizational Patterns 117
Recognizing Organizational Uniqueness 117
Hiring Consultants 118
Setting Up a TQM Organizational Pattern 119
CONTENTS vii
Quality Circles in the Accounting Function 121
Accounting Action Teams 125
TQM Training for Accountants 129
Accounting Training for Non financial Managers and Associates 133
8 What the Customer Wants at a Price He is Willing to Pay 139
Our Most Influential Customers: The CEO and Upper
Management Team 140
Department Managers Are Performance Oriented 144
First line Supervisors—The Hour by Hour Managers 146
Workers as Contributors and as Customers 149
The Company s Customers as Accounting Customers 150
The Government as an Accounting Information Customer 153
9 When the Accounting Department is the Customer 157
The Data Processing Department as a Supplier 159
The Personnel Department as a Supplier 160
Other Internal Suppliers 161
Working with Outside Services as Suppliers 163
Working with Suppliers 165
The Paperwork Part of Acquisition 166
10 Accounting Improvements 171
Improvement Opportunities—Readable Reports and Relevant
Information 171
Open Accounting 173
Incentive Pay Plans 177
Information that Managers and Workers Will Use 180
Statistical Control Techniques and Accounting Information 183
Capital Allocation—A Total Quality Collaborative Process 187
11 Putting Improved Accounting Procedures to Work 195
Re engineering the Accounting Function 200
Life cycle Value 204
12 Guerrilla TQM 209
Does Your Company Have What it Takes? 209
Rocks and Shoals—Avoiding Common Pitfalls 211
Conclusion 215
Index 217
|
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
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| dewey-search | 657/.068/5 657/.068/5 20 |
| dewey-sort | 3657 268 15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV010152661 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T09:48:56Z |
| institution | BVB |
| isbn | 0471311855 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006744072 |
| oclc_num | 29670373 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-703 DE-473 DE-BY-UBG DE-M49 DE-BY-TUM DE-521 DE-11 DE-188 |
| owner_facet | DE-19 DE-BY-UBM DE-703 DE-473 DE-BY-UBG DE-M49 DE-BY-TUM DE-521 DE-11 DE-188 |
| physical | XII, 225 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Wiley |
| record_format | marc |
| spellingShingle | Woods, Michael Total quality accounting Cost accounting gtt Kwaliteitszorg gtt Cost accounting Total quality management Qualitätssicherung (DE-588)4126457-5 gnd Qualitätsmanagement (DE-588)4219057-5 gnd Kostenrechnung (DE-588)4032592-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4126457-5 (DE-588)4219057-5 (DE-588)4032592-1 (DE-588)4048732-5 |
| title | Total quality accounting |
| title_auth | Total quality accounting |
| title_exact_search | Total quality accounting |
| title_full | Total quality accounting Michael D. Woods |
| title_fullStr | Total quality accounting Michael D. Woods |
| title_full_unstemmed | Total quality accounting Michael D. Woods |
| title_short | Total quality accounting |
| title_sort | total quality accounting |
| topic | Cost accounting gtt Kwaliteitszorg gtt Cost accounting Total quality management Qualitätssicherung (DE-588)4126457-5 gnd Qualitätsmanagement (DE-588)4219057-5 gnd Kostenrechnung (DE-588)4032592-1 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Cost accounting Kwaliteitszorg Total quality management Qualitätssicherung Qualitätsmanagement Kostenrechnung Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006744072&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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Bibliotheksmagazin
| Signatur: |
1001 76.2004 A 2363
Lageplan |
|---|---|
| Exemplar 1 | Ausleihbar Am Standort |