ACC 406 Lecture Notes - Lecture 8: Uptime, Quality Circle, Information System
16 Dec 2017
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Document Summary
Total quality management: unyielding and continuous effort by everyone in the organization to understand, meet, and exceed the expectations of the customers: balridge quality award. Lo 17-2: accounting"s role in the management and control of quality. Lo 17-3: comprehensive framework for managing and controlling quality. Quality: customer satisfaction with the total experience of a product or service, that is, the difference between customer expectations and actual performance of the product or service. Design quality: difference between customer customer expectations and product design. Lo 17-4 alternative approaches to setting quality-related expectations. Six sigma: is an overall strategy to accelerate improvements and achieve unprecedented performance levels by focusing on characteristics that are critical to customers and identifying and eliminating causes of errors and defects in processes. Process : define, measure, analyze, implement, control. Setting quality expectations: goalpost vs. absolute conformance standards. Alternative approach to defining quality expectations, tolerances. Tolerance: refers to an acceptable range of a quality characteristic, such as thickness.
