Quality & throughput concepts in MA - a discussion agenda

The following discussion agenda is on Quality and throughput concepts in Stratetgic Management Accounting:

1. Two main types of quality: quality of design and conformance quality
2. Cost of quality
• Prevention costs
• Appraisal costs
• Internal failure costs and external failure costs
3. Techniques used to address quality problems
• Control charts
• Pareto diagrams
• Cause-and-effect diagrams
4. Relevant cost analysis for quality improvements
5. Non-financial measures on quality
6. Quality performance evaluation
7. Theory of constraints and throughput accounting

Related notes
Note 1

Note 2

Reference
Bhimani, A., Horngren, C.T., Datar, S.M. and Rajan, M.V. (2012) "Chapter 20: Quality and throughput concerns in managing costs" Management and Cost Accounting, Prentice Hall.