Application of Ishikawa's diagram for diagnosing of cost managing process in economic entities

KORSKI J.; SAWICKI W.; JAREK M.

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Application of Ishikawa's diagram for diagnosing of cost managing process in economic entities

机译：石川图在经济实体成本管理过程诊断中的应用

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Cost management and what's more important, participation of persons from the mines supervisory staff in the management is challenge and at the same time an occasion for the hard coal industry to become profitable. The authors of the article, while observing behaviour of supervisory staff, their attitude to budgeting and cost monitoring, classify-with the use of Ishikawa's diagram-the reasons of dissatisfaction or lack of willingness. The authors suggest to improve the quality of cost management process, stressing the need of training of persons participating in the system.

机译：成本管理，更重要的是，矿山监管人员的参与是挑战，同时也是硬煤行业获利的机会。本文的作者在观察监督人员的行为，他们对预算和成本监控的态度的同时，通过使用Ishikawa的图表进行分类，对不满意或缺乏意愿的原因进行了分类。作者建议提高成本管理流程的质量，强调需要培训参与该系统的人员。

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《Wiadomosci Gornicze》 |2002年第4期|共7页
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KORSKI J.; SAWICKI W.; JAREK M.;
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Application of Ishikawa's diagram for diagnosing of cost managing process in economic entities

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