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}
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...