haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 37 / 54
Tekijä:Develin, N.
Hand, M.
Otsikko:Total quality: accounting for human behavior
Lehti:Management Accounting (London)
1993 : JUL-AUG, VOL. 71:7, p. 39-40
Asiasana:BEHAVIOURAL ACCOUNTING
TOTAL QUALITY MANAGEMENT
COSTS
Kieli:eng
Tiivistelmä:The authors describe total quality as a system of behaviour. The end results might be continuously improving levels of product and service quality, delivered at reduced cost, providing increasing levels of customer satisfaction, which together lead to greater profitability. But the issue here is how such results are achieved. People throughout the business have to interact and cooperate so as to meet the needs of the company. Both method and process accountability are needed to achieve total cost accountability.
SCIMA tietueen numero: 108105
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