ACC 801 Lecture Notes - Lecture 4: Customer Satisfaction, Move, Quality Costs
5 Mar 2018
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Document Summary
Controlling: evaluation, monitoring, controlling quality costs, % of sales, when can we reduce quality costs standards, zero-defects standard, are me on track to achiving ur bjective, interim standard reports, multiple-period trend report, long-range report, comparing actual to standard. Balance score card prespectives: financial perpective, customer perspective, internal business proccess perspective, learning and growth prespective. Financial perspective: looks at booth short and long-term financial objectives, summarizes the economic consequences of the other three perspectives, revenue growth, asses utilization, and cost reduction. Customer prespective: helps us determine who our customer is, the market or segments, how do we create value for the customer, what"s the customer receives vs. what they sacrifice, repeat business, customer satisfaction, retention. Internal process: how these process provides value to customer and owners, highlighting critical processes needed that affect customers and shareholders satisfaction. Time( denominator is proccess time + non value. Added proccess time: ultimate goal is to increase mce value.
