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Six Sigma and the bottom line

机译:六西格码和底线

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摘要

The ultimate quality reward is the improved bottom line profitability. In today' s business environment, all the initiatives must justify themselves economically. The authors quote Peter Drueker that profit is not the explanation but the test of validity of business decisions. They argue that such a test must be adopted when evaluating the benefits of quality initiatives also. Six Sigma initiative has become popular precisely because it delivers measurable and tangible economic benefits. But this needs to be done relative to a company's overall cost structure and revenue. The authors recommended a managerial accounting framework appropriately modified to the quality context and also give an example as a demonstration.
机译:最终的质量奖励是改善的底线盈利能力。在当今的商业环境中,所有计划都必须在经济上证明其合理性。作者引用彼得·德鲁克(Peter Drueker)的话,获利不是解释,而是对业务决策有效性的检验。他们认为,在评估质量计划的好处时也必须采用这种测试。六西格码(Six Sigma)计划之所以受欢迎,正是因为它带来了可衡量的,切实的经济利益。但这需要相对于公司的整体成本结构和收入来完成。作者推荐了一种适合于质量环境的管理会计框架,并给出了一个例子作为演示。

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