运用质量圈财务会计系统对5‐S团队进行绩效分析

R. G. S. Kumar, C. Sudhahar, J. F. Dickson, V. Senthil, S. Devadasan
{"title":"运用质量圈财务会计系统对5‐S团队进行绩效分析","authors":"R. G. S. Kumar, C. Sudhahar, J. F. Dickson, V. Senthil, S. Devadasan","doi":"10.1108/09544780710817892","DOIUrl":null,"url":null,"abstract":"Purpose – The purpose of this paper is to explore the practical feasibility of adopting a Quality Circle Financial Accounting System (QCFAS) for analyzing the performance of 5‐S teams.Design/methodology/approach – First the literature was surveyed to study the state of the art of 5‐S. This study revealed the importance of analyzing the financial performance of 5‐S. Since, 5‐S contains tangible and intangible activities, it was decided to adopt the QCFAS to financially account it. The practical validity of this preposition was tested by conducting an implementation study in a unit of a multinational abrasive manufacturing company operating in IndiaFindings – The literature review led to the finding that 5‐S could be used as an interweaving device for conglomerating world class paradigms such as total quality management (TQM) and quality circles (QCs). The practical implementation study revealed the compatibility of employing QCFAS for financially accounting 5‐S teams.Research limitations/implications – The...","PeriodicalId":412605,"journal":{"name":"The Tqm Magazine","volume":"4 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2007-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"27","resultStr":"{\"title\":\"Performance analysis of 5‐S teams using quality circle financial accounting system\",\"authors\":\"R. G. S. Kumar, C. Sudhahar, J. F. Dickson, V. Senthil, S. Devadasan\",\"doi\":\"10.1108/09544780710817892\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose – The purpose of this paper is to explore the practical feasibility of adopting a Quality Circle Financial Accounting System (QCFAS) for analyzing the performance of 5‐S teams.Design/methodology/approach – First the literature was surveyed to study the state of the art of 5‐S. This study revealed the importance of analyzing the financial performance of 5‐S. Since, 5‐S contains tangible and intangible activities, it was decided to adopt the QCFAS to financially account it. The practical validity of this preposition was tested by conducting an implementation study in a unit of a multinational abrasive manufacturing company operating in IndiaFindings – The literature review led to the finding that 5‐S could be used as an interweaving device for conglomerating world class paradigms such as total quality management (TQM) and quality circles (QCs). The practical implementation study revealed the compatibility of employing QCFAS for financially accounting 5‐S teams.Research limitations/implications – The...\",\"PeriodicalId\":412605,\"journal\":{\"name\":\"The Tqm Magazine\",\"volume\":\"4 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2007-08-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"27\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The Tqm Magazine\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/09544780710817892\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Tqm Magazine","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/09544780710817892","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 27

摘要

目的-本文的目的是探讨采用质量圈财务会计系统(QCFAS)来分析5‐S团队绩效的实际可行性。设计/方法/方法-首先,我们对文献进行了调查,以研究5‐S技术的现状。这项研究揭示了分析5‐S财务绩效的重要性。由于5‐S包含有形和无形活动,因此决定采用QCFAS对其进行财务核算。通过在印度一家跨国磨具制造公司的一个单位进行实施研究,该介词的实际有效性得到了检验。文献综述发现,5‐S可以作为一个交织装置,用于集合世界一流的范例,如全面质量管理(TQM)和质量圈(qc)。实际实施研究揭示了采用QCFAS对财务会计5‐S团队的兼容性。研究局限/启示-…
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Performance analysis of 5‐S teams using quality circle financial accounting system
Purpose – The purpose of this paper is to explore the practical feasibility of adopting a Quality Circle Financial Accounting System (QCFAS) for analyzing the performance of 5‐S teams.Design/methodology/approach – First the literature was surveyed to study the state of the art of 5‐S. This study revealed the importance of analyzing the financial performance of 5‐S. Since, 5‐S contains tangible and intangible activities, it was decided to adopt the QCFAS to financially account it. The practical validity of this preposition was tested by conducting an implementation study in a unit of a multinational abrasive manufacturing company operating in IndiaFindings – The literature review led to the finding that 5‐S could be used as an interweaving device for conglomerating world class paradigms such as total quality management (TQM) and quality circles (QCs). The practical implementation study revealed the compatibility of employing QCFAS for financially accounting 5‐S teams.Research limitations/implications – The...
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信