THE PAPER PROPOSES THE USE OF COMPUTER-GENERATED WORK ORDERS AVAILABLE WITHIN A TYPICAL COMPUTER-INTEGRATED MANUFACTURING (CIM) SYSTEM, RATHER THAN GENERAL LEDGER ACCOUNTS, AS A MORE ACCURATE MEASUREMENT SYSTEM FOR TOTAL QUALITY MANAGEMENT (TQM). THE PROPOSED METHODS PROVIDE USEFUL FEEDBACK TO EACH TQM TEAM ON INDIVIDUAL PROJECTS AND ALSO COMPUTES TOTAL QUALITY COSTS AND TRENDS FOR MANAGEMENT. A DISCUSSION IS INCLUDED SHOWING HOW ACTIVITY-BASED COSTING WITHIN AN EXISTING CIM SYSTEM SIGNIFICANTLY IMPROVES THE ACCURACY OF QUALITY MEASUREMENTS.
| Number of Pages : | 15 |
| Published : | 06/01/1992 |
