Purpose Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration.
Design/methodology/approach Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both frameworks, the identification of benefits associated with their simultaneous application and the design of a comprehensive model integrating their individual principles.
Findings It is concluded that these management schemes are compatible and complementary from a theoretical standpoint; and that, therefore, their combined implementation might help organizations improve overall performance. It is also argued here that their use in conjunction could facilitate the spread of SMA techniques and the full exploitation of QMSs.
Originality/value A new management system proposing the incorporation of SMA tools into traditional QMSs is introduced, and some recommendations for its practical use are presented.
The article clarifies certain issues related to the implementation of quality management systems in beer and soft drink companies, including in the process of harmonizing local legislative and regulatory requirements with European Community legislation. The divergences are analyzed, which appeared at different stages of implementation of the new standards, certain gaps related to the substitution of postSoviet standards with international standards. The implementation of this model of production organization has faced certain reluctance, caused by the retroactive way of designing and treating processes. The key element, which reluctantly accepted the implementation of quality management systems, was the operator, which required a longer period, necessary for this phenomenon awareness. Continuous quality improvement has become applicable in terms of process and product quality control and monitoring only after the implementation of the KPI (Key Performance Indicators) system.
The general goal of education is to develop Indonesian people completely in the sense that carried out education still maintain unity, diversity and develop individual's ideals. Every citizen has the right to obtain education equally with excellence and a balance (equity) between the utilization (access) with achievement. The higher education system must be able to create a quality higher education that is also affordable by the people of Indonesia. A university leader must be in-line and lead a "quality revolution". All energy and attention are focused on the "quality revolution". For this reason, this paper will examine the Implementation of Higher Education Quality Management Systems. As a case study is that has implemented a Quality Management System. According to Law No. 12 of 2012 concerning Higher Education. Quality Higher Education is Higher Education that produces graduates who are able to actively develop their potential and produce Science and / or Technology that is useful for the Community, nation, and country. The government operates a higher education quality assurance system to get quality education. The Higher Education quality assurance system referred to consists of: a. internal quality assurance system developed by Higher Education; and b. external quality assurance system carried out through accreditation. Implementation of Quality Management Systems in Higher Education can produce Quality and Affordable Education.
Purpose: The article aims to present and discuss the results of comparative analysis of applied methods in water treatment processes, and to assess whether they belong to the group of advanced and strategic methods used in the treatment and improvement of drinking water quality. Design/Approach/Methodology: The theoretical part of the article discusses the state of drinking water regions of Poland in terms of its chemical, physical, and biological properties, considering the level of pollution. Next, the drinking water quality management scheme in Poland is presented from the organizational point of view, then, Poland's drinking water quality regulations, both national and EU, have been characterized, as well as a few legal norms and programs supporting the ecological campaign in Poland "I drink tap water". In the succeeding part of the article, attention was paid to a detailed analysis of the methods used in Poland in the processes of drinking water treatment and improvement. Findings: Based on the comparative analysis, final conclusions have been drawn up indicating the most effective and ecologically sound methods used in water treatment processes to improve drinking water status in the regions of Poland in such a way that it not only meets legal and environmental standards but is also an essential factor in improving the quality of health, life and economic situation of a given social group. Practical Implications: The article brings a number of valuable information that can be the base material and reference to further research, programs and studies for local governments, practitioners and scientific specialists dealing with issues of improving the quality of drinking water, effective management of water resources, ecology or aspects of environmental protection. Originality/Value: The results of the comparative analysis and theoretical considerations in this article complement the current research in the field of drinking water quality management, and may become a valuable resource of knowledge and a set of specimens that can be useful in developing dissertations in the field of management, environment and ecology. ; peer-reviewed
This paper analyzes the characteristics of GJB 9001c and GJB 5000A military quality management system standards. Taking optimization and improvement as the guiding ideology, some specifications of GJB 9001c and GJB 5000A are integrated, in order to put forward the military software quality management system content to help them integrate and improve.
The role of international standards is analysed in accordance with the quality management of organisations by the requirements of sustainable development. Organisations and companies become increasingly dependent on each other and foreign partners in business, prosperity, socio‐economic change and environment responsibility. There is an essential necessity for using International Standards under these changing conditions. The management systems standards ISO 9001 (quality) and ISO 14001 (environment) have gained recognition in Lithuania. ISO 9001:2000 is approaching 750 and ISO 14001 is approaching 140 certifications across a diverse range of organisations in the manufacturing, service and government areas. The narrow view of quality management has now been swept aside by ISO 9000:2000 quality management principles that aim to help organisations achieve sustained success. But there are some difficulties in implementing these principles. Auditors are responsible for correct implementation of standards. For the auditors they represent a key for transforming the way quality system audits, as recognised by the International Accreditation Forum (IAF).Too many auditors lack real interpersonal skills or experience to engage effectively both main board directors and the shop floor workers. It is very important that auditors must have sufficient preparation, training and gravitas and will be reluctant to engage top management and have capability to interface at this level.The main topics of how to manage quality audit according to the requirements and new quality management principles of ISO 9000:2000 standards are presented in this article. It also provides recommendations on the management of audit programmes, the conduct of internal or external audits of quality management systems, as well as on the competence and evaluation of auditors. This article provides auditors with effective questioning techniques that will enable them to establish that an organisation is managing its processes effectively. Kokybės vadybos sistemų audito problemos siekiant darnaus organizacijų vystymosi Santrauka.Straipsnyje analizuojamas tarptautinius standartus atitinkančių kokybės vadybos sistemų vaidmuodarniam organizacijų vystymui. Įmonės ir organizacijos vis daugiau tampa priklausomos viena nuokitos ir užsienio partnerių verslo, socialinėse, ekonominėse bei aplinkosaugos srityse. Šiomis sąlygomislabai naudinga pasinaudoti tarptautiniais standartais, nes jie padeda vienodai suprasti ir suderinti daugelįkriterijų. Lietuvoje pastaraisiais metais didžiausio populiarumo sulaukė tarptautiniai standartai ISO9000:2000 (kokybė) ir ISO 14000 (aplinkosauga). Lietuvos gamybiniame, paslaugų ir viešajamesektoriuose jau yra apie 750 organizacijų, įdiegusių kokybės vadybos sistemas pagal ISO 9001:2000standartą, ir apie 140 organizacijų, įdiegusių aplinkos vadybos sistemas pagal ISO 14001 standartą. ISO9000:2000 standartai reikalauja esminių organizacijos požiūrių į vadybą pokyčių. Vadybos sistemos turipadėti kurti pridedamąją organizacijos vertę. Standartuose išreikštas požiūris, kad organizacijos tikslaituri būti pasiekiami efektyviai ir rezultatyviai valdant procesus ir jų sąveiką, iš esmės keičia auditųatlikimo būdą, nes auditoriai yra atsakingi už teisingą standartų nuostatų traktavimą ir įgyvendinimą.Auditoriai turi išmokti naujos audito atlikimo technikos, kuri leistų auditoriams nustatyti, ar organizacija efektyviai valdo procesus ir pasiekia užsibrėžtų tikslų. Tai nėra lengvas uždavinys ir susiduriama sunemažais sunkumais. Straipsnyje nagrinėjamas šių sunkumų pobūdis ir pateikiami kai kurie jų įveikimobūdai, analizuojama audito metodologija, tinkamo klausimyno sudarymas bei audito atlikimo technika,kaip to reikalauja ISO 9000:2000 standartų kokybės vadybos principai. Reikšminiai žodžiai: vadybos sistemos, ISO standartai, kokybės / aplinkos sistemų auditas. First published online:21 Oct 2010
Working capital is designed to provide enterprises with financial security. Its level depends on the strategy of managing individual elements of working capital. An appropriate management strategy allows companies to obtain added working capital. Working capital management is a difficult process as it concerns both current assets and current liabilities. Therefore, company managers are constantly looking for solutions, methods and tools that will help them to manage their working capital. A quality management system is the one that facilitates control over the management of individual elements that create net working capital. The introduction of appropriate procedures derived from quality management systems in specific areas is a great support for creating a positive net working capital. The aim of this paper is to show how the introduction of quality management systems can positively affect the level of working capital. The article presents how quality management systems allow for optimizing the level of individual components, creating a positive net working capital. The research was carried out on a group of 102 Polish small trading companies operating in the same industry. The enterprises were divided into two groups of companies applying the quality management system and of those that did not use such systems. Based on the financial statements for the years 2017–2019 and by means of appropriately selected financial ratios, an analysis of the impact of quality management systems on net working capital was carried out. The results in some areas of management of individual components of net working capital in different groups of enterprises were compared. The research was carried out with the application of appropriate statistical methods. The analysis showed that enterprises using quality management systems managed working capital more efficiently. In the literature, the subject of the impact of quality management systems on working capital is not popular. This paper may be a source for further, extended research and considerations regarding the impact of quality management on the level of working capital in enterprises.
