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1、1Controlmechanisms Lesson 62Introductionoflesson6Focusoncontrols,includingresults,action,personnel,andculturalcontrols.StudyqualityandinventorycontrolsDiscusseconomicorderquantity(EOQ),andjust-in-time(JIT)inventoryandmaterialrequirementplanning.3Lesson6Topicsoutline1.Objectivesofcontrols2.Controlsys
2、temdesign3.Variationsincontrolsystems4.Commoncontrols5.Assessingtheeffectivenessofcontrols6.InventorymanagementandEOQ7.Qualitycontrols8.Inventorycontroltechniques.4Topic1:ObjectivesofcontrolsLearning Objective Explainhowcontrolsenablemanagementtoimplementstrategy.(Level1)Required readingEthicsreadin
3、gshandbook,unitA4:“whymoralitymatters”(Readtheintroductionandaccompanyingarticle)ManagementcontrolControlisaboutencouragingpeopletotakedesirableactions.Managementcontrolistheprocessbywhichmanagementensuresthatpeopleintheorganizationcarryoutorganizationalobjectivesandstrategies;Themainpurposeforamana
4、gementcontrolsystemistopromotegoalcongruenceandtoavoiddysfunctionalbehaviour.AgencyproblemsAsymmetricInformationMotivation, Performance, and RewardsGoal CongruenceActionsFeedbackMotivational criteriaFeedbackChoice of Responsibility Centers and Incentives ManagementcontrolsystemAMCSisasetofinterrelat
5、edcommunicationstructuresthatfacilitatestheprocessingofinformationforthepurposeofassistingmanagersincoordinatingthepartsandattainingthepurposeofanorganizationonacontinuousbasis.Managementcontrolsystemsinvolveanumberofactivitiesinanorganization,including:Planningthefuturecourseofaction;Coordinatingan
6、dcommunicatingthevariousactivitiesoftheorganizationtodifferentdepartments;Evaluatinginformationanddecidingthevariousactivities;andfinally,Influencingpeopletoworkinaccordancewiththegoalsoftheorganization.ManagementcontrolsystemframeworkBalancedorganizationalcontrolsStrategiccontrolsaddressthelong-ter
7、mintegrativeaspectsofanorganization.Theyareaimedatenablingtheorganizationtoachieveobjectivesthatareinlinewithitsstrategy.Financialcontrolsarenarrowerinscope,andarefocusedonthefinancialaspectsofanorganization,suchascostcontrolandhigherfinancialreturnsoninvestments.Thesecontrolsaretypicallyshort-terma
8、ndrisk-averseorientation.11Topic2:ControlsystemdesignLearning Objective Explainthefactorsrelatedtodesigningamanagementcontrolsystem.(Level1)Required readingAppendix6-1:“Feedback,planningandcontrol-adynamicrelationship”ControlsystemsAcontrolsystemisasetofformalandinformalsystemstoassistthemanagementi
9、nsteeringtheorganizationtowardsitsgoals.Controlshelpinguidingemployeeseffectivelytowardstheaccomplishmentoftheorganizationsgoals.Controlsystem14GoalcongruenceThecentralcontrolprocessistoinducemanagerstoactinpursuitoftheirpersonalgoalsinwaysthatwillhelpattaintheorganizationsgoalsaswell.Goalcongruence
10、meansthatasfarasfeasible,thegoalsofanorganizationsindividualmembersshouldbeconsistentwiththegoalsoftheorganizationitself.Themanagementcontrolsystemshouldbedesignedandoperatedwiththeprinciplesofgoalcongruenceinmind.15FormalandInformalsystemsFormalcontrolsystemsarewritten,management-initiatedmechanism
11、sthatinfluencethebehaviorofemployeesinachievingtheorganizationsgoals.Suchasplans,budgets,regulationsandquotas.Informalcontrolsystemsareunwritten,typicallyworker-initiatedmechanismsthatinfluencethebehaviorofindividualsorgroupsinbusinessunits.Includinggroupnormsandorganizationalculture16Managementstyl
12、e17Alivingmechanism“whygoodcompaniesgobad”(1999),Firestonebecametrappedbywhatisdescribedasthefourconditionofactiveinertia:1.Strategicframesbecomeblinders.2.Processeshardenintoroutines.3.Relationshipsbecomeshackles.4.Valueshardenintodogmas.Managementcontrolsystemsmustbeflexibleenoughtoadjustandadapt.
13、MCSframeworkA1995articlebyRobertSimonsproposedwhathecalled“fourcontrollevers”tohelpmanagersinachievingthebalancebetweenemployeeempowermentandeffectivecontrol.Four levels of management control systems1.DiagnosticControlSystems2.BoundarySystems3.BeliefSystems4.InteractiveControlSystemsEachtypeisimport
14、antandneedstobemonitoredSystemsshouldbeinterdependentandcollectivelyrepresentalivingsystemofbusinessconductBusinessstrategyMission&corevalueRiskstobeavoidedCriticalperformancemeasuresStrategicuncertaintiesperspectivepositionplanpatternsBeliefssystemsDIAGNOSTICCONTROLsystemsINTERACTIVECONTROLsystemsB
15、OUNDARYsystemsMCS图图 罗伯特罗伯特西蒙斯的四种管理控制系统西蒙斯的四种管理控制系统Four types of management control systems1.DiagnosticsystemsFocuseson“gettingthejobdone”,evaluatewhetherafirmisperformingtoexpectationsbymonitoringandevaluatingcriticalperformancemetrics,including:ROI,RI,EVACustomerSatisfactionEmployeeSatisfactionMUST
16、bebalancedbytheotherleverofcontrol2.BoundarysystemsFocusesonriskstobeavoided,describestandardsofbehaviorandcodesofconductexpectedofallemployeesHighlightsactionsthatare“off-limits”AcodeofconductdescribeappropriateandinappropriateindividualbehaviorsTheSarbanes-Oxley Act setboundariesonthebehaviourofse
17、niormanagers.TheSullivanPrinciplessocialresponsibilityinenterprises25KD公司的边界控制KD公司在年末根据经营环境分析、员工意见征询之后等，高级管理层明确战略目标，制定长期和短期计划，由董事长批准实施，并将结果及时通报员工。控制的关键点有两个，一是长期和短期战略目标规划，二是战略规划要经董事长签字同意。3.BeliefsystemsArticulatedbythecompanysmission,purpose,andvisionstatements.representthecorevaluesofthecompany;They
18、describetheacceptednormsandpatternsofbehaviorexpectedofallmanagersandemployeeswithrespecttoeachother,shareholders,customers,andcommunities.27强生公司的信念控制【节选】我们相信我们首先要对医生、护士和病人，对父母亲以及所有使用我们的产品和接受我们服务的人负责。为了满足他们的需求，我们所做的一切都必须是高质量的。我们必须不断地致力于降低成本，以保持合理的价格。客户的订货必须迅速而准确地供应。我们的供应商和经销商应该有机会获得合理的利润。他们的行为必须公正并符
19、合道德。我们要对全体股东负责。企业经营必须获得可靠的利润。我们必须尝试新的构想。承担错误的代价并加以改正。必须购置新设备，提供新设施，推出新产品。必须设立储备金，以备不时之需。如果我们依照这些原则进行经营，股东们就会获得合理的回报。4.InteractivesystemsareformalinformationsystemsthatmanagersusetofocusorganizationalattentionandlearningonkeystrategicissuesTracksstrategicuncertaintiesthatbusinessesfaceSubordinatesand
20、supervisorsmaintainregular,face-to-facecontacttofocusoncommunicationandimplementingtheorganizationsstrategy.tocreateongoingdiscussionanddebateonemergingpolitical,technological,economic,andsocialissues.29百事可乐公司的交互控制：在我的钱包里装着一些小图表，上面有最新的、最重要的数字，运用数据来查找公司的弱项，分析公司为什么会在竞争中失利；通过分析数字，为公司的每个人确定竞争的基本原则。我最不愿意
21、看到的事情就是CEO打电话让我解释某项业务疲软的原因，而我还没有看到这些数据。Eachsystemisappropriateunderdifferentcircumstancesandwithindifferentorganizationalunits.Diagnosticandboundarysystemstendtoworkwellwithtask-orprocess-orientedstrategies,andinawell-established,stableorganization.beliefandinteractivecontrolsystemsworkwellatthestra
22、tegiclevelswherethereismoreuncertainty,andinanentrepreneurialorganization.AnotherframeofMCSManagementcontrolsystemstendtofallintotwocategories,dependingonhowthefirmsbusinessstrategyoperates.DiagnosticcontrolsystemAdiagnosticcontrolsystemhasfivekeyaspects:1.Settingandnegotiatinggoals:2.Aligningperfor
23、mancemeasuresbymeansofanaccountabilityrelationship.3.Designingincentivestoencouragegoalcongruence/attainment4.Reviewingexceptionreportstoensurethatstrategyimplementationisontrack.5.Followingupsignificantexceptionswithquickactiontoeliminatedeviationsandreturntheplan.DiagnosticcontrolsystemMechanistic
24、organizationsDiagnosticcontrolsystemsarebestsuitedformechanisticorganizations.Amechanisticorganizationorbureaucracyisastructurethatishighincomplexity,formalization,andcentralization.Mechanisticorganizationshaveclear,well-defined,centralized,verticalhierarchiesofcommand,authority,andcontrol.Efficienc
25、yandpredictabilityareemphasizedthroughspecialization,standardization,andformalization.Thisresultsinrigidlydefinedjobs,technologies,andprocesses.Theweaknessofadiagnosticcontrolsystem1.Becauseofitsrigidity,itisnotdesignedforquickresponsetoexceptionsorexternalities.2.itcaninduceemployeestobehaveunethic
26、allyinordertomeetsomekindofpre-setgoal.InteractivecontrolsystemAninteractivecontrolsystemisaformalinformationsysteminwhichtopmanagementispersonallyinvolvedinthedecisionactivities.Thefocusisonstrategicuncertainties:emergingthreatsandopportunity;criticalanalysis;anddiscussionsandrecommendations.Intera
27、ctivecontrolsystemOrganicorganizationsInteractivecontrolsystemsarebestsuitedfororganicorganizations.Anorganicorganizationoradhocracyisastructurethatislowincomplexity,formalization,andcentralization.Organicorganizationswereappropriateforunstableorunpredictableenvironmentsandnon-routinetasksandtechnol
28、ogies.Fororganicorganizationscopingwithuncertainty,findingappropriate,effective,andtimelyresponsestoenvironmentalchallengesisofcriticalimportance.Mechanistic designOrganic design1.High specialisation2.Rigid departmentalisation3.High chain of command4.Narrow spans of control5.High formalisation6.Cent
29、ralised1.Cross functional teams2.Cross hierarchical teams3.Free flow of information4.Wide spans of control5.Low formalisation6.DecentralisedMechanisticvorganicorganization42Topic3:VariationsincontrolsystemsLearning Objective Identifythefactorsthatleadtodifferencesinthewaycontrolsystemsaredesignedand
30、implementted.(Level1) No required readingContingencytheoryContingencytheory:isaclassofbehavioraltheorythatclaimsthatthereisnobestwaytoorganizeacorporation,toleadacompany,ortomakedecisions.Instead,theoptimalcourseofactioniscontingent(dependent)upontheinternalandexternalsituation.Contingencytheoryclai
31、msthatthereisnosinglebestwaytodesignorganizationalstructures.Itarguesthatthebestwayoforganizingacompany,is,however,contingentupontheinternalandexternalsituationofthecompany.Thefactorsonwhichcontrolsarecontingent1.DiversificationDiversificationleadstomoredecentralizationand,therefore,toweakerdirectco
32、ntrolofmanagementbehaviour.2.OrganizationalstructureThemoredecentralizedanorganizationis,thegreaterthechanceformanagementtoactinwaysthatarenotcongruentwiththecompanysoverallstrategy.Thefactorsonwhichcontrolsarecontingent3.StrategyAcompanyusingacostleadershipstrategypromotescostreductionandefficiency
33、measures,whileacompanyusingdifferentiationstrategiesfocusesmoreonqualitymeasures.4.BusinessunitlifecycleAbusinessunitintheearlystagesofdevelopmentwillhavedifferentgoalsandobjectivesthanoneinitsmaturephase.Accordingly,theMCSwillhavetobeabletogrowalongwiththeorganization.BCGmodel46Topic4:Commoncontrol
34、sLearning Objective Compareandcontrastresults,action,personnel,andculturalcontrols.(Level1)Required readingTextbook:Chapters2and3CommoncontrolControlsystemsshouldanswerthefollowquestions(behaviororientation):1.Dotheyunderstandwhatweexpectofthem?lackofdirection2.Willtheyworkconsistentlyhardandtrytodo
35、whatisexpectedofthemlackofmotivation3.Aretheycapableofdoingwhatisexpectedofthem?personallimitationsACTIONCONTROLACTION&RESULTCONTROLPERSONNELCONTROLRESULTCONTROLLOWHIGHPOOREXCELLENTAbilityToMeasurePerformanceKnowledgyofdirectionactionFourtypesofcontrolsResultscontrolsResultscontrols:Involvesrewardin
36、gindividualsforgeneratinggoodresults(orpunishingthemforpoorresults)Resultscontrolsinfluenceactionsbecausetheycauseemployeestobeconcernedabouttheconsequencesoftheactionsthey(dont)take.However,employeesactionsarenotconstrained.Rather,employeesareempoweredtotakewhateveractionstheybelievewillbestproduce
37、thedesiredresults.ResultcontrolResultscontrolcomprisesfourcomponentsorelements:1.Definingtheperformancedimensions;2.Measuringperformanceonthesedimensions;3.Settingperformancetargets;and4.Providingrewards(orpunishments).ResultcontrolsResultscontrolsworkbestonlywhenallofthesethreeconditionsarepresent:
38、1.Superiors/managersmustknowwhatresultsaredesiredintheareasbeingcontrolled.2.Theindividualswhosebehaviourisbeingcontrolledmusthavesignificantinfluenceontheresultsinthedesiredperformancedimensions(controllability).3.Superiors/managersmustbeabletomeasuretheresultseffectively.Behaviorcanbeinfluencedwhi
39、leallowingsignificantautonomyTheyyieldgreateremployeecommitmentandmotivationTheyareoften“inexpensive”Forexample,performancemeasuresareoftenalreadycollectedforreasonsnotdirectlyrelatedtomanagementcontrol(e.g.,financialreporting)Oftenless-than-perfectindicatorsofwhethergoodactionshavebeentakenTheyshif
40、trisktoemployees(duetouncontrollablefactors);hence,theyoftenrequirearisk premiumforrisk averseemployeesSometimesconflictingfunctions:Motivationtoachievetargetsshouldbe“challenging”CommunicationamongentitiestargetsshouldbeslightlyconservativeProsandconsofresultscontrolsPROCONActioncontrolsActioncontr
41、olsareintendedtoensurethatemployeesundertake(ordonotundertake)actionsknowntobebeneficial(orharmful)totheorganization.Mostactioncontrolsareaimedprimarilyatpreventingundesirablebehavior,althoughtheyalsoareusedtodetectundesirableactions.ActioncontrolsActioncontrolsareusableandeffectiveonlywhenmanagersk
42、nowwhatactionsare(un)desirableand/orhavetheabilitytomakesurethatthedesirableactionsoccur.Thisisachallengeinhighlycomplexanduncertaintaskenvironments(e.g.top-levelmanagers)orwhenthereisdoubtregardingtheeffectivenessoforganizationalprocedures.ActioncontrolsEssentially,actioncontrolsholdemployeesaccoun
43、tablefortheactionstheytake.Todosorequiresfourfactors:1.Definingwhatactionsare(un)acceptable;2.Communicatingthistoemployees;3.Observingorotherwisetrackingwhathappens;and4.Rewardinggoodactions,and/orpunishingactionsthatdeviate.ActioncontrolsIfactioncontrolsaretobeeffective,theymustalsoaddresscontrolla
44、bility:Acontrollablecostisanycostthatisinfluencedbyamanagersdecisionsandactions.Anuncontrollablecostisanycostthatcannotbeaffectedbythemanagerwithinagiventimespan.ThemostdirectformofcontrolTendtoleadtodocumentationoftheaccumulationofknowledgeastowhatworksbestOrganizationalmemoryAnefficientwayofcoordi
45、nationThatis,theyincreasethepredictabilityofactionsandreducetheamountofinter-organizationalinformationflowstoachieveacoordinatedeffortOnlyforroutinejobsMaydiscouragecreativity,innovationandadaptationMaycausesloppinessMaycausenegativeattitudesForexample,littleopportunityforcreativityandself-actualiza
46、tionSometimesverycostlyProsandconsofactioncontrolsPROCONPersonnelcontrolsPersonnelcontrolsbuildonemployeesnaturaltendenciestocontrolthemselves,becausemostpeople:Areethicalandhaveaconsciencethatleadsthemtodowhatisright;andFindself-satisfactionwhentheydoagoodjobandseetheirorganizationsucceed.Labels.Se
47、lf-controlIntrinsicmotivationEthicsandmoralityTrustandatmosphereLoyaltypersonnelcontrolsGenerally,itisabout“finding the right people, giving them a good work environment and the necessary resources”Threesteps:SelectionandplacementFindingtherightpeopletodoaparticularjobTrainingGiveemployeesagreaterse
48、nseofprofessionalismCreateinterestinthejobbyhelpingemployeestounderstandtheirjobbetterJobdesign+provisionofnecessaryresourcesSothatmotivatedandqualifiedemployeeshaveahighprobabilityofsuccess(e.g.,equipment,staffsupport,freedomfrominterruption)CulturalcontrolsCulturalcontrolsormutualmonitoringtapinto
49、social pressureandgroup norms and valuesCulturalcontrolsareeffectivebecausemembersofagrouphaveemotional tiesandasense of responsibilitytooneanotherCulturesarebuiltonshared.traditionsnormsbeliefsideologiesattitudeswaysofbehavingStartwithpeoplecontrolsPeoplecontrolsMustalwaysbereliedontoacertainextent
50、Haverelativelyfewharmfulside-effectsInvolverelativelylowout-of-pocketcostsHowever,itisrarethatpeoplecontrolswillbesufficient;hence,inmostcases,itisnecessarytosupplementthemwithActioncontrolsResultscontrolsCommonControlsBenefitsandcostsofcontrolControlbenefitsAhigherprobabilitythatpeoplewillbothworkh
51、ardanddirecttheirenergiestoservetheorganizationsinterestsControlcostsDirect out-of-pocket costsHarmful side-effectsBehavioraldisplacementGamesmanshipOperatingdelaysNegativeattitudesBehavioraldisplacementBehavioraldisplacementoccurswhenthecontrolsystemencouragesbehaviorsthatarenotconsistentwiththeorg
52、anizationsobjectivesWithresultscontrols,itoccurswhentheresultsmeasuresareincongruent withtheorganizationstrueobjectives,oftendueto:PoorunderstandingofthedesiredresultsAnover-emphasison“measured”resultsWithactioncontrols,itcanbemanifestedby:Means-endsinversionEmployeesareinducedtopaymoreattentiontowh
53、attheydoandlosesightofwhattheytrytoaccomplishRigid,non-adaptive,bureaucraticbehaviorGamesmanshipReferstotheactionsmanagerstaketoimprovetheirperformanceindicatorswithoutproducinganypositiveeconomiceffectsDatamanipulationTryingto“lookgood”byfudgingthecontrolindicatorsDatamanagement:affectingthereporte
54、dresultsthroughaccounting methods(e.g.,reserves)oroperating methods(e.g.,delayingexpenses)Falsification:reportingerroneousdataCreationofslackresourcesConsumptionofresourcesinexcessofwhatisrequiredOperatingdelaysMostlyassociatedwithactioncontrols,notably,delayscausedby:LengthyreviewprocessesCumbersom
55、eauthorizationlayersBureaucraticorganizationsWhen responsivenessisimportant,operationaldelayscanbequitecostlyNegativeattitudesJobtension,conflict,frustration,resistanceActioncontrolsoften“irritate”employeesItisdifficultforpeopletoenjoyfollowingastrictsetofproceduresforalongperiodoftimeResultscontrol
56、sWhenthereisalackofemployeecommitmenttotheperformancetargetsForexample,whentargetsaretoodifficult,notmeaningful,uncontrollableWhenperformanceevaluationsareperceivedasbeingunfairKeepabehavioralfocusThereisno“onebest”formofcontrolWhatworksbestinonecompany(orareawithinacompany),maynotworkinanotherTheef
57、fectivenessofaMCSiscontingentonmanyfactors.Suchasstrategy,organizationalstructure.Thecontrolsystemmustinducebehaviourconsistentwiththeorganizationsstrategy.69组织行为理论对内部控制的研究人性假设理论基础内部控制特征经济人X理论追求高效率、采用经济性奖励，强调权力、控制系统、严格的规章制度社会人人际关系学说注意人的社会需求、强调人际关系、提倡集体奖励，注重非正式控制自我实现人Y理论个人目标与组织目标相融合、强调发挥职工潜力、实行自我控制复杂
58、人权变理论随机、灵活地因时、因人、因事而异的管理控制70Topic5:AssessingtheeffectivenessofcontrolsLearning Objective Explainthefactorsthatassistmanagementinassessingtheeffectivenessofcontrols.(Level1)Required readingTextbook:Chapters4,pages123-132;Chapter5,pages186-196CharacteristicsofaGoodManagementControlSystem1.Future-orien
59、ted:Planningisalwaysorientedtothefuture.Theorganizationshouldbefocusedonthefuture.Employeesshouldbeencouragedtobeflexiblesoastorespondeffectivelytochange.2.Clearobjective:Goodcontrolcannotbeestablishedunlessthemultipleobjectivesofaparticulartaskareconsideredseparately.3.Minimumcontrollosses:Controld
60、evicesarecostlyandnotalwayseconomicallyfeasible.So,controldevicesshouldbeputinplaceonlywhentheeconomicbenefitsexceedthecosts.71TheeffectivenessofamanagementcontrolsystemThecontrolsystemmustinducebehaviourconsistentwiththeorganizationsstrategy.Whatisdesired?Whatislikelytohappen?Inevaluatinganymanagem
61、entcontrolpractice,thetwomostimportantquestionstoaskare:1.Whatactionsdoesitmotivatepeopletotakeintheirownself-interest?(Motivation)2.Aretheseactionsinthebestinterestsoftheorganization?(Goalcongruence)73“whatisdesired”questionThe“whatisdesired”questionrequiresthreeconsiderations:1.Whataretheobjective
62、sandstrategiesoftheorganization?2.Whatarethekeyactionsrequiredtoachievethoseobjectivesandstrategies?3.Whatarethekeyresultsthatallowustodeterminewhetherwehaveachievedourobjectivesandstrategies?“whatislikelytohappen”questionThe“whatislikelytohappen”questionalsorequiresthreeconsiderations:1.Doemployees
63、understandwhattheyareexpectedtodo(keyactions)ortoaccomplish(keyresults)?2.Aretheyproperlymotivated?3.Aretheyabletofulfilltheirdesiredroles?AssessingControlEffectivenessIfwhatislikelyisdifferentfromwhatisdesired,thentwofurtherMCS-designquestionsmustbeaddressed:Whatcontrolsshouldbeused?Howtightlyshoul
64、deachbeapplied?AssessingControlEffectivenessGoodcontrolissaidtotakeplacewhenthereisahighprobabilitythatthefirmsobjectiveswillbeachievedandalowprobabilitythatmajorunpleasantsurpriseswilloccur.ThisleadstothenotionthatthebenefitofacontrolsystemcanbeexpressedintermsoftheamountofcontrolachievedTightactio
65、ncontrolsBehavioralconstraintsPhysicalAdministrativeRestrictingdecisionmakingtohigherorganizationallevelsprovidestightercontrolsPreactionreviewsBecometighterifthereviewsarefrequent,detailed,andperformedbydiligent,knowledgeablepersonsActionAccountabilityThedefinitionof(un)desirableactionsTheeffective
66、nessoftheaction-trackingsystemThereinforcementprovidedThedefinitionsofthedesiredresultsareasCongruenceandcompletenessSpecificityTheperformancemeasuresPrecisionObjectivityTimelinessUnderstandabilityThereinforcementsprovidedArethelinksbetweenresultsandrewards:Direct(noambiguity)Definite(noexcuses)Tigh
67、tresultscontrolsThetightnessofpersonnelcontrolsdependsagreatdealontheoverlap between individual and organizational objectivesSelectionandtrainingCulturalcontrolsareoftenmorestableForexample,strong“companycultures”TightpeoplecontrolsControlcombinationsManagersoftenusemultipleformsofcontrolswhichcanei
68、therreinforce eachotheroroverlap inorderto:achieve(tighter)controloverallthefactorscriticaltotheentityssuccess;ortoobtainahighdegreeofassurancethatemployeeswillbehaveastheorganizationwishes.82Topic6:QualitycontrolsLearning Objective Explainhowqualityisusedasacompetitivetool,evaluatethecostofqualityp
69、rogrambyanalyzingcategoriesofcostandnon-financialmeasures,andoutlinethreemethodsforidentifyinginternalqualityproblems(Level1)No required reading83Quality as a Competitive ToolQualityisdefinedasthetotalfeaturesandcharacteristicsofaproductoraservicemadeorperformedaccordingtospecificationstosatisfycust
70、omersatthetimeofpurchaseandduringuseFocusingonthequalityofaproductwillgenerallybuildexpertiseinproducingit,lowerthecostsofmakingit,createcustomersatisfactionforcustomersusingit,andgeneratehigherfuturerevenuesforthecompanysellingit84Terms associated with qualityGraderelatestodifferencesindegree,worth
71、,orrankingbetweenproductsorservicesthathavethesamefunctionaluse.Qualityofdesignisthedegreetowhichacompanysdesignspecificationsforaproductorservicemeetcustomersexpectationsforthegradelevelchosen.Qualityofconformanceisthedegreetowhichtheproductmeetsitsdesignspecificationsandisfreeofdefectsthatmightaff
72、ectappearanceorperformance.85Quality and FailureActualPerformanceDesignSpecificationsCustomerSatisfactionConformanceQualityFailureDesignQualityFailure86Quality assessment toolsTherearethreemethodsthatcanhelpthemidentifythesourceoftheproblems.1.ControlCharts2.ParetoDiagrams3.Cause-and-EffectDiagrams8
73、7Control ChartsStatisticalQualityControl(SQC)isaformalmeansofdistinguishingbetweenrandomandnonrandomvariationsinanoperatingprocessControlChartsareapartofSQC.ControlChartsareagraphofaseriesofsuccessiveobservationsofaparticularstep,procedure,oroperationtakenatregularintervalsoftime.88Control ChartsEac
74、hobservationisplottedrelativetospecifiedrangesthatrepresentthelimitswithinwhichobservationsareexpectedtofall.Onlythoseobservationsoutsidethecontrollimitsareordinarilyregardedasnonrandomandworthinvestigating89Quality Control Charts IllustratedAccordingtothe2-sigmarule,apointthatfallsoutofthe2-sigmara
75、ngewouldoccurinanormaldistributiononly5%ofthetimeandshouldbeinvestigated.90Pareto DiagramsObservationsoutsidecontrollimitsserveasinputsforParetoDiagramParetoDiagramachartthatindicateshowfrequentlyeachtypeofdefectoccurs,orderedfromthemostfrequenttotheleastfrequent91Pareto Diagram Illustration92Cause-
76、and-Effect DiagramsProblemsidentifiedbytheParetoDiagramareanalyzedusingcause-and-effectdiagramsCause-and-Effect DiagramsIdentifiespotentialcausesofdefectsusingadiagramthatresemblesthebonestructureofafish.AlsocalledFishboneDiagrams.93Cause-and-effect DiagramsMethods andDesign FactorsHuman FactorsMach
77、ine-related FactorsMaterials andComponents FactorsMultiple suppliersFlawed part designIncorrectmanufacturingsequencePoor maintenance Poor trainingNew operator InadequatesupervisionPoorly machined partsIncorrect speed Inadequate Measurement toolsVariation in purchasedcomponentsIncorrect component spe
78、cificationMishandling of purchased parts94Cost of qualityQualitycomesatacost.Thecostsofqualityarethecoststhatexistbecausepoorqualitymayordoesexist.Costofqualityisacomprehensive,plant-orcompanywidefinancialmeasureofqualityperformance.Mostqualitycostsareassociatedwiththequality-of-conformancefactor.95
79、Cost of qualityQualitycostsareassociatedwithtwosubcategoriesofquality-relatedactivities:Controlactivities_controlcostsPerformedbyanorganizationtopreventordetectpoorqualityFailureactivities_failurecostsCostsoffailingtocontrol&improvequalityPerformedbyanorganizationoritscustomersinresponsetopoorqualit
80、y.96Categories of cost of quality ofconformanceExpendituresonqualityaregroupedintofourcategoriesandpresentedinacost-of-qualityreport.PreventionAppraisalInternalfailureExternalfailurecostsincurredasaresultofproducingproductsthatdonotmeetqualitystandardscostsincurredtopreventtheproductionofsuchproduct
81、s.ControlcostsFailurecostsCost of quality98Prevention costThecostsofdesigning,implementing,andmaintaininganactivequalityassuranceandcontrolsystem.ThepreventioncostincludesthecostsofDesignengineeringandprocessengineeringsupplierevaluations,preventativeequipmentmaintenanceQualitycontrolsystemQualitypl
82、anningQualitytraining99Appraisal costcostsincurredtodetectunitsthatdonotmeetspecifications.TheappraisalcostincludesthecostsofInspectingonlineproductmanufacturing,andprocessinspectionProducttesting100Internal failure costCostsincurredondefectiveproductsbeforetheyareshippedtocustomers.Theinternalfailu
83、recostincludesthecostsofScrap&SpoilageReworkMachinerepairsManufacturing/processengineeringoninternalfailuresDowntimeduetodefectsDiscountsonsalesofsubstandardpartsandmaterials101External failure costCostsincurredondefectiveproductsaftertheyareshippedtocustomers.Theexternalfailurecostincludesthecostso
84、fcustomersupportrework/warranty,andreplacementRecallcostsProductliabilityclaims/lawsuitscostsoflostreputationElementsofCostsofQualityReports过多的加班过多的加班由于故障而导致的停机由于故障而导致的停机过高的运费过高的运费用户抱怨的处理用户抱怨的处理与对公司不满意的客户所消耗的时间与对公司不满意的客户所消耗的时间过多的应收账款过多的应收账款过多的库存过多的库存计划的延迟、重复的培训计划的延迟、重复的培训废品废品返工返工保修保修矿中黄金矿中黄金隐含质量成本和倍
85、数效应关系图示隐含质量成本和倍数效应关系图示通常测量的损失成本通常测量的损失成本隐含损失成本隐含损失成本真真实实损损失失成成本本Visible cost and invisible cost104Quality Cost GraphCosts100% % of output without defectsCosts of controlCosts of failureTotal quality cost0单单位位合合格格产产品品的的成成本本总质量成本（总质量成本（C=C1+C2）质量合格率（质量合格率（%）100损失成本（损失成本（C2）鉴定和预鉴定和预防成本（防成本（C1）0区区区区区区 q
86、*区区改进区：改进质量，采取措施，加强预防和鉴定。改进区：改进质量，采取措施，加强预防和鉴定。区区最佳区：保持最佳区：保持区区完美区：有完美区：有“剩余剩余”质量，超过了客户的要求，重新审查质量，超过了客户的要求，重新审查质量标准，提高检验工作效率以降低总成本。质量标准，提高检验工作效率以降低总成本。106Contemporary Quality Cost GraphCost100%Percent Defects0Failure CostsControl CostsTotal Quality Costs107Quality assessmentManagersmustconsiderthefo
87、llowingeffectsofnonfinancialinformationandunderlyingeconomicconditions,whichmaychangelevelsofsalesandproductioncosts.OpportunitycostsTheCOQreportTrendsofqualitycostsovertimeEthicalissues108Design qualityDesignqualityreferstohowcloselythecharacteristicsofaproductorservicemeettheneedsandwantsofcustome
88、rs.Designquality,then,involvesgivingcustomerswhattheydesireinaproductorservice.Becauseofthedifficultyinassigningcoststotheseareas,mostcompaniesdontmeasurethefinancialcostsofdesignquality.Thesecostsarereflectedtosomeextentinnonfinancialmeasures(thatis,mostlyintheinternal-businessprocessarea).USINGPRO
89、CESSMANAGEMENTTOOLSTOSTRIVEFORCONTINUOUSIMPROVEMENTSearchingoutandadoptingbest practicesisintegraltoeffectiveimplementationBenchmarkingisthebackboneoftheprocessofidentifying,studying,andimplementingbestpracticesKey toolstopromotecontinuous improvementBusinessprocessreengineeringTQMSixSigmaqualitycon
90、trolWhatIsTotalQualityManagement?Aphilosophy of managingasetofbusiness practicesthatemphasizesContinuousimprovementinallphasesofoperations100percentaccuracyinperformingactivitiesInvolvementandempowermentofemployeesatalllevelsTeam-basedworkdesignBenchmarkingandTotalcustomersatisfactionSixSigmaisadisc
91、iplined, statistics-basedsystemaimedathavingnotmorethan3.4defectspermillioniterationsforanybusinesspracticeFrommanufacturingtocustomertransactionsApplyingSixSigmatovaluechainactivitiescansignificantlyimprovetheproficiencyofstrategyimplementationSixSigmaQualityControlAToolforPromotingOperatingExcelle
92、nce112Topic6:InventorycontroltechniquesLearning Objective Identifythefactorsthataffectinventorymanagement,andmakerecommendationsbasedonthecalculationoftotalannualrelevantcosts,economicorderquantity,reorderpoints,andsafetystocklevels.(Level1)No required reading113Inventory ManagementInventoryManageme
93、ntisplanning,coordinating,andcontrollingactivitiesrelatedtotheflowofinventoryinto,through,andoutofanorganizationForoperationsinventoryrepresentsthelargestsinglecost,andcanalsobeasourceofcompetitiveadvantagenotonlythroughtheproductitself,butalsothroughtheuseofefficientdistributionchannels.114Major ca
94、tegories of costs associated with inventory managementManaginginventoriestoincreasenetincomerequireseffectivelymanagingcoststhatfallintothesefivecategories:1.PurchasingCosts2.OrderingCosts3.CarryingCosts4.StockoutCosts5.QualityCosts6.Shrinkagecosts115Major categories of costs associated with invento
95、ry management1.PurchasingCoststhecostofgoodsacquiredfromsuppliers,includingfreight2.OrderingCoststhecostsofplacingandreceivinganorderpreparingandissuingpurchaseorders,receivingandinspectingtheitemsincludedintheorders,andmatchinginvoicesreceived,purchasesordersanddeliveryrecordstomakepayments116Major
96、 categories of costs associated with inventory management3.CarryingCoststhecoststhatarisewhileholdinginventoryofgoodsforsale.costsassociatedwithstoragetheopportunitycostoftheinvestmenttiedupininventory4.StockoutCoststhecoststhatresultwhenacompanyrunsoutofaparticularitemforwhichthereiscustomerdemand(
97、stockout)andthecompanymustactquicklytomeetthedemandorsufferthecostsofnotmeetingit117Major categories of costs associated with inventory management5.QualityCoststhecoststhatresultwhenfeaturesandcharacteristicsofaproductorservicearenotinconformancewithcustomerspecifications.Thesecostsinclude:1.Prevent
98、ion2.Appraisal3.InternalFailure4.ExternalFailure118Major categories of costs associated with inventory management6.Shrinkagecoststhecoststhatresultfromtheftbyoutsiders,embezzlementbyemployees,misclassifications,andclericalerrors.Shrinkagecostsismeasuredbythedifferencebetween(a)thecostoftheinventoryr
99、ecordedonthebooksintheabsenceoftheftandotherincidentsjustmentioned,and(b)thecostofinventorywhenphysicallycounted.119The Appropriate Inventory PolicyHowmuchshouldbeorderedorproduced?Whenshouldtheorderbeplacedorthesetupbeperformed?Two Basic Questions Must be Addressed120Economic Order QuantityThefirst
100、decisioninmanaginggoodsforsaleistodeterminehowmuchofagivenproductshouldbeordered.Ordertoomuch,inventorybecomesobsoleteandthecompanyissaddledwithlargecarryingcosts.Ordertoolittle,andthecompanywillbeplacingfrequentordersandexperiencingstockouts.TheEconomicOrderQuantity(EOQ)isadecisionmodelthatminimize
101、scombinedorderingandcarryingcosts.choosetheinventoryquantityperordertominimizecosts121Basic EOQ AssumptionsThereareonlyorderingandcarryingcostsEOQignorespurchasingcosts,stockoutcostsandqualitycostsThesamequantityisorderedateachreorderpoint.Demand,orderingcosts,andcarryingcostsareknownwithcertainty.P
102、urchasingcostperunitisunaffectedbythequantityordered.Nostockoutsoccur.Themanagershavemaintainadequateinventorytopreventthem.Managersconsidercostsofqualityandshrinkageonlytotheextentthatthesecostsaffectorderingorcarryingcosts.123Total Costs = Ordering costs + Carrying costs TC = PD/Q + CQ/2Ordering &
103、 Carrying CostsWhere TC = The total ordering (or setup) and carrying costs P = Relevant ordering costs per purchase order(or the cost of setting up a production run) Q = The number of units ordered each time an order is placed (notnecessarilytheEOQ) D = Demand in units for specified period C = Relev
104、ant carrying costs of one unit in stock for the time period used for D 124Economic order quantityModel Economic order quantity (EOQ)= 2PD/CD = 8,000 pairs of the shoesP = ￥40 per orderC = 1200 8000 + (12% 60) = 0.15 + 7.20 = 7.35EOQ = 2 8000407.35= 295 pairs of the shoes125Total Costs = Ordering cos
105、ts + Carrying costs TC = PD/Q + CQ/2Economic order quantityModel=(8,000295)40+(2952)7.35=￥1,085￥1,085=￥2,170Thenumberofdeliveriesforeachtimeperiodwouldbeasfollows:D/EOQ=8,000295=27.11,or28deliveries.126Reorder PointOncethedecisionoforderquantityhasbeenmade,theseconddecisionfacingmanagementiswhentoor
106、deragivenproduct.Thisrequiresdeterminationofthereorderpoint.Thisisthequantitylevelofinventoryonhandthattriggersanewpurchaseorder.127Ordering PointsThepurchase-orderleadtimethetimebetweenplacinganorderanditsdelivery.(orRateofusage)128Example: averagingdemand160perweek,andtheleadtimeis1week.Reorderpoi
107、nt=NumberofunitssoldxLeadtime=160x1=160pairsThus, an order should be placed when inventory drops to 160 pairs.Reorder Point129Reorder Point IllustrationInventoryIn units TimeEOQReorder PointPurchaseorderleadtime(1week)160pairs130Inventory Management and Safety StockOrdersdonotalwaysarriveontime.Ther
108、emaybeshippingdelays,strikes,weather-relateddelays,fluctuationsindemand,orotherfactorsthatpreventtheorderfromarrivingbeforeastockoutoccurs.Inordertoprotectagainstastockout,thecompanyshouldprovideforsafetystock.131Safety Stock IllustrationInventoryIn units TimeEOQReorder Point160pairsSafetystock132In
109、ventory Management and Safety StockSafetystockisinventoryheldatalltimesasabufferagainstunexpectedevents.regardlessofthequantityofinventoryorderedusingtheEOQmodelTocalculatesafetystock,multiplythemaximumexcessaveragingdemandperunittime(week/day)timestheleadtime(week/day).Traditional“Push”Manufacturin
110、gCompanyForecastSalesOrdercomponentsProducegoodsinAnticipationofSalesMakeSalesfromFinishedGoodsInventoryStoreInventoryStoreInventory134Materials Requirements PlanningMaterialsRequirementsPlanning(MRP)a“push-through”systemthatmanufacturesfinishedgoodsforinventoryonthebasisofdemandforecasts135MRPTakes
111、intoaccountleadtimetopurchasematerialsandtomanufacturecomponentsandfinishedproductsSetsamasterproductionschedulespecifyingquantitiesandtimingofeachitemtobeproducedTheoutputofeachdepartmentispushedthroughtheproductionlinewhetheritisneededornot“PushThrough”mayresultinanaccumulationofinventoryMRP的作用编制零
112、件的生产计划和采购计划生产计划和采购计划. . 物料需求计划物料需求计划 MRP42产品信息产品信息 （物料清单）（物料清单）（工艺路线）（工艺路线）库存信息库存信息3（物料可用量）（物料可用量）主生产计划主生产计划 MPS 1要生产什么要生产什么？生产多少？生产多少？要用到什么？要用到什么？已经有了什么？已经有了什么？结果结果1:1:还缺什还缺什么？么？结果结果2:2:何时安何时安排？排？137MRP Information InputsMRPusesthreeinformationsourcestodeterminethenecessaryoutputsateachstageofprodu
113、ction1.Demandforecastsoffinalproducts2.Abillofmaterialsdetailingthematerials,components,andsubassembliesforeachfinalproduct3.Thequantitiesofmaterials,components,andproductinventoriestodeterminethenecessaryoutputsateachstageofproduction138MRPUnderanMRPsystem,inventorymanagementcanbeachallengeasthesys
114、temmaynotcollectandupdateinventoryrecords.Themanagementaccountantmustmaintainaccuraterecordsofinventoryanditscosts.Themanagementaccountantmustalsoestimatesetupanddowntimecostsforproductionruns.CostsofsettingupaproductionrunaresimilartoorderingcostsintheEOQmodel.Traditional“push”manufacturingTraditio
115、nal“Push”ManufacturingCompanyLargeinventoriesFinishedgoodsRawmaterialsWorkinprocessMaterialswaitingtobeprocessed.Completedproductsawaitingsale.Partiallycompletedproductsrequiringmoreworkbeforetheyarereadyforsale.140Inventory Management and JIT ProductionJust-in-time,asthenameindicates,meansattheextr
116、emetherearezeroinventories,andgoodsareproducedororderedonlywhentheyareneededJIT(Lean)Productiona“demand-pull”manufacturingsystemmeaningthatdemand,ratherthanforecastsdriveproductionmanufactureseachcomponentinaproductionlineassoonasandonlywhenneededbythenextstepintheproductionlineDemandtriggerseachste
117、poftheproductionprocess,startingwithcustomerdemandforafinishedproductandworkingbackwardDemandpullsanorderthroughtheproductionlineCompleteproductsjustintimetoshipcustomers.Completepartsjustintimeforassemblyintoproducts.Receivematerialsjustintimeforproduction.Scheduleproduction.Just-in-Time(JIT)System
118、sa“pull”manufacturingsystemReceivecustomerorders.142JIT Production GoalsJITseeksto1.Meetcustomerdemandinatimelybasis,2.withhigh-qualityproducts,3.atthelowestpossiblecost.HowaJITsystemaccomplishesthesegoalsmaynotseemreadilyapparenttosomeonenotfamiliarwithJIT.143JIT Production FeaturesProductionisorga
119、nizedinmanufacturingcells,orworkcells.Workersarehiredandtrainedtobemulti-skilled(cross-trained)DefectsareaggressivelyeliminatedSetuptimeisreducedmakesproductioninsmallerbatcheseconomical,reducinginventorylevels,andenablingthecompanytorespondfastertochangesindemand.Suppliersareselectedonthebasisofthe
120、irabilitytodeliverqualitymaterialsinatimelymannerJust-In-TimephilosophyrequireshighqualitystandardsMorerapidresponsetocustomerordersLesswarehousespaceneededReducedinventorycostsGreatercustomersatisfactionHigherqualityproductsBenefitsofaJITSystem145JIT and Enterprise Resource Planning Systems (ERP)JI
121、TsuccesshingesonthespeedofinformationflowsfromcustomerstomanufacturerstosuppliersERPisasystemwithasingledatabasethatcollectsdataandfeedsitintosoftwareapplicationssupportingallofafirmsbusinessactivitiesERPgivesmanagers,workers,customersandsuppliersaccesstooperatinginformationERPcanbeexpensive,large,andunwieldy146EndofLesson6PleasefinishrequiredreadingandcompleteLesson6assignment
