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文件名称：亨格瑞成本与管理会计（第16版） 课件Chapter 20Balanced Scorecard Quality and Time.pptx
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更新时间：2025-03-26
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文档摘要

CostAccountingSeventeenthEdition,GlobalEditionChapter20BalancedScorecard:QualityandTimeCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)20.1Explainthefourcostcategoriesinacosts-of-qualityprogram20.2Developnonfinancialmeasuresandmethodstoimprovequality20.3Usecosts-of-qualitymeasurestomakedecisions20.4Usefinancialandnonfinancialmeasurestoevaluatequality

LearningObjectives(2of2)20.5Describecustomer-responsetimeandon-timeperformanceandwhydelaysoccur20.6Determinethecostsofdelays20.7Usefinancialandnonfinancialmeasuresoftime

QualityAsaCompetitiveTool(1of2)Quality—thetotalfeaturesandcharacteristicsofaproductoraservicemadeorperformedaccordingtospecificationstosatisfycustomersatthetimeofpurchaseandduringuse.Companiesfindthatafocusonthequalityofaproductorservicegenerallybuildsexpertiseinproducingit,lowersthecostofprovidingit,createshighersatisfactionforcustomersusingit,andgenerateshigherfuturerevenuesforthecompanysellingit.

QualityAsaCompetitiveTool(2of2)Companiesarealsousingqualitymanagementandmeasurementpracticestofindcost-effectivewaystoreducetheenvironmentalandeconomiccostsofairpollution,wastewater,oilspills,andhazardouswastedisposal.Productqualitycanalsobeanimportantengineforenvironmentalprogress.We’llfocusontwobasicaspectsofquality.

TwoBasicAspectsofQualityDesignqualityreferstohowcloselythecharacteristicsofaproductorservicemeettheneedsandwantsofcustomers.Conformancequalityreferstotheperformanceofaproductorservicerelativetoitsdesignandproductspecifications.Qualityhasbothfinancialandnonfinancialcomponentsrelatingtocustomersatisfaction,improvinginternalqualityprocesses,reducingdefectsandthetraining,andempoweringofworkers.Let’slookatitfromthefourperspectivesofthebalancedscorecard.

TheTwoAsp