The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master’s and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.

Acclaimed and used in over 200 colleges and universities around the country, Total Quality Management: Text, Cases and Readings has been completely revised and expanded to meet the growing demands and awareness for quality products and services in the competing domestic and global marketplaces. Since the publication of the first and second editions of this book, interest in and acceptance of TQM has continued to accelerate around the world. This edition has been thoroughly revised, updated and expanded. Some of the changes are: A new chapter on the emerging Theory of Constraints Expanded treatment of Process Management Eleven new readings Ten new cases Chapter examples of TQM at 12 Baldrige winning organizations End of chapter recommendations for further reading Revised and updated textual material The Varifilm case is retained as a comprehensive study that illustrates good and not so good practices. Each chapter contains an exercise which provides the reader with an opportunity to apply TQM principles to the practices illustrated in each case. Based on sound principles, this practical book is an excellent text for organizational development programs aimed at practitioners responsible for developing and implementing TQM programs in their own service or manufacturing organizations.

This book focuses on how to improve the quality management of official statistics in China. Official statistics help to build an overview of China’s social and economic development and play an important role in policymaking for government as well as in decision-making for enterprises. Because of the great value in reference, the quality of official statistics also constitutes the concern from the public. This book summarizes three levels for understanding the concept of the quality of official statistics and analyzes possible affections from social and economic environment, political and management perspectives. Government statistical data is an important information reflecting China’s economic and social development, an important tool for Party committees at all levels, governments, enterprises and the public to understand and grasp China’s economic operation and social development, an important basis for Party committees and governments at all levels to conduct economic and social management and decision-making and an important reference for enterprises and the public to make decisions on production, operation, investment and consumption. Therefore, the government, enterprises and the public at all levels are demanding more and more government statistics. Accordingly, the quality of government statistical data is becoming more and more important, because it concerns the objectivity and accuracy of government statistical data, the scientificity of economic and social management, the decision-making of Party committees, the correctness of production, operation, investment and consumption decisions of enterprises and the public. Therefore, the quality of government statistical data is extremely important, which is not only the focus of social concern, but also the core issue of government statistics.

Whenever I step into an aeroplane I cannot avoid considering the risks associated with flying. Thoughts of mechanical failure, pilot error and ter rorist action fill my mind. I try to reassure myself with statistics which tell me there is greater chance of injury crossing the road. The moment the plane takes off I am resigned to my fate, placing faith in pilots who are highly qualified and superbly trained for the task of delivering me safely to my destination. To be a passenger in an aeroplane is to express faith in the systems used by the airline. It is to express a faith in the quality of the airline's organisation and the people who work within it. The same is true of surgery. Thoughts of mortality are difficult to avoid when facing the surgeon's knife. However, faith in the surgeon's training and skill; faith in the anaesthetist and theatre technicians, faith in the efficient resources and quality of the hospital all help to convince that there is little need to worry. Apart from flying and surgery there are many facets of life which entail risk, but, knowing the risks, we willingly place our confidence in others to deliver us safely. In the consumption of food, however, few of us consider the risks. Everyday, if we are fortunate, we eat food. Food sustains and gives us pleasure. Food supports our social interactions.

Providing clear guidance for anyone servicing internal or external customers, this book offers a framework for analyzing and managing quality using a comprehensive closed-loop approach. This book cuts through the complexities of the mantra ‘better, cheaper, faster’ (BCF) and offers procedures for the evaluation of customer needs, the determination of performance metrics, and the design of effective customer satisfaction surveys. It details basic statistical techniques and packages the framework, procedures, and methods into a management construct that includes external quality certification systems and internal performance management systems. Importantly, the book also describes how these systems can be implemented in a virtual workplace. This quality management book will be essential to service-oriented firms (financial, government, healthcare, hospitality, etc.), as well as any firm with internal customer service processes such as human resource management, purchasing, and accounting. Professionals at all levels, corporate trainers, and students will welcome this book’s common set of principles and tools, accompanied by many case studies that illustrate how they are applied in various environments.

This monograph presents up-to-date research on contemporary developments in costs of quality (CoQ) management in the context of China’s business environment. The conceptual issues of strategic CoQ management are systematically examined in light of relevant literature on various industrial countries, particularly China. Current applications and experience of strategic CoQ management practices in some Chinese business enterprises are summarized based on field investigations and case studies. This book is particularly relevant for quality control and financial management professionals and senior business executives, helping them to comprehend the important role of strategic CoQ management, and to practically adopt it, in the enhancement of product and service quality and the improvement of business performance. This book will also serve as an informative source for academic and vocational training programs on quality management and CoQ management in both developed and developing countries.

Does your staff deliver the highest quality service possible? Customers today expect a very high overall level of service in hospitality, tourism, and leisure. Competition in these fields will thus be driven by strategies focusing on quality of service to add value, as opposed to product or price differentiation. Service Quality Management in Hospitality, Tourism, and Leisure highlights concepts and strategies that will improve the delivery of hospitality services, and provides clear and simple explanations of theoretical concepts as well as their practical applications! Practitioners and educators alike will find this book to be invaluable in their businesses and in preparing students for the business world. This essential book provides you with clear, comprehensive explanations of theoretical concepts and methods that will give you the competitive edge in this fast-changing field. Topics covered include: services management marketing operations management human resources management service quality management Service Quality Management in Hospitality, Tourism, and Leisure brings together an array of pertinent materials that will measure and enhance customer satisfaction and help you provide superior hospitality services, and groups them in easy-to-use clusters for quick reference.

A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

This revised edition of ADVANCED MANAGEMENT ACCOUNTING provides a comprehensive and updated coverage of important topics, current trends, latest ideas and researches in management accounting. Expanding on its theoretical base, the book provides practical exposition to help students strengthen conceptual understanding and develop problem-solving skills to succeed in the classroom and beyond. Pedagogically enriched with new features and an impressive layout, this new edition is an essential text for students of M.Com, MBA, CA, ICWA, CS, CFA and other professional courses