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1、<p><b>  外文文獻(xiàn)翻譯譯文</b></p><p><b>  一、外文原文</b></p><p><b>  原文:</b></p><p>  Total quality management and cost of quality</p><p> 

2、 During 1950 Feigenbaum introduced the concept of Total Quality Control (TQC) </p><p>  into western countries, as a management tool to improve product design and quality by reducing operating costs and loss

3、es. Kauro Ishikawa, a Japanese chemist, introduced TQC in Japan around 1950-1960 as “a company-wide management tool in order to produce high quality goods and services that give a competitive edge both in the short term

4、 and in the future”. </p><p>  Total Quality Management (TQM) is a company culture that allows it to provide quality goods and services at the lowest cost in order to achieve customers’ satisfaction and, at

5、the same time, ensure satisfactory business development by continuous improvements. </p><p>  For an organization to function effectively and efficiently, it has to identify numerous linked activities. An ac

6、tivity using resources, and managed in order to enable the transformation of inputs into outputs, is considered as a process. Often the output from one process directly forms the input to the next.</p><p> 

7、 The process of TQM consists of three major activities: </p><p>  - Setting the policy and strategy of the organization, </p><p>  - effectively and efficiently managing the organization, and

8、 </p><p>  - seeking continuous improvement.</p><p>  Firstly, the fundamental concepts of Total Quality Management are introduced. When this is understood the question that arises is “what can

9、we do to implement the TQM principles in our organization?”. At this point we will understand the need to explain further the meaning and fundamentals of the “quality improvement” and how to manage quality improvement.

10、A set of tools for quality improvement has to be installed in our organization so that it is adequately equipped for quality improvement an</p><p>  The philosophy of the Total Quality Management is applica

11、ble to any organization, which is customer oriented and committed to quality. Management commitment to Total Quality is essential for the organization to achieve excellence. The commitment to quality must be conveyed t

12、o all levels and activities of the organization.Furthermore, management commitment involves every department, function and process in the organization and the active commitment of everyone in the organization to meeting

13、cus</p><p>  Quality improvement is the aim of any modern organization. Improvement needs to be continuous and never ending. The means of improvement can be applied to both the staff and the processes. The d

14、egree of improvement achieved can be measured, monitored and controlled.</p><p>  Problems are present in all real situations. These problems provide opportunities for improvement. Problems are there to give

15、 the laboratory the opportunity to solve them and to enable laboratories to learn from their problem solving experiences. Provisions for identification and resolution of potential and existing problems on a continuous ba

16、sis are essential.</p><p>  Quality improvement is a continuous activity, aiming to ever higher levels of process effectiveness and efficiency. Situations requiring improvements may arise from different stud

17、ies and surveys, from systematic monitoring of the laboratory activity, from analyses of various measurement results and statistics etc. </p><p>  A quality driven laboratory is constantly seeking the oppor

18、tunities for improvement arising when problems are encountered and during problem solving processes. Therefore, problem solving techniques should be applied to all areas of the business and all individuals and groups sho

19、uld be encouraged to use them.For the best use of available resources priorities for improvement should be reviewed before action is taken.</p><p>  The management shall motivate its members to undertake qu

20、ality improvement projects or activities in a consistent and disciplined series of steps based on data collection and analysis. The quality improvement process is initiated and its need, scope and importance are clearly

21、defined. </p><p>  Investigation of possible areas for improvement increases the understanding of the nature of the process to be improved. The data of the process to be improved are analyzed and a cause and

22、 effect relationship is formulated. Alternative proposals for improvement actions are developed and evaluated by the members of the organization involved in such processes. The improvement is confirmed by analyzing more

23、data and the process is introduced into the system.</p><p>  The quality improvement project or action starts with the identification of an improvement opportunity which is based on measures of quality losse

24、s and/or on comparisons against organizations recognized as leaders in a particular field. The opportunity for improvement is defined and the process involved is evaluated by analyzing data and facts. The objectives for

25、improvement are introduced: </p><p>  - A set of processes is introduced to achieve the improvement in question.Data from such processes are analyzed and evaluated and the causes requiring improvement are id

26、entified. The objectives for improvement are also identified.</p><p>  - Possible solutions are devised and the preferred one is selected. The imple-</p><p>  mentation of the solution is then p

27、lanned. </p><p>  - The plan is implemented. </p><p>  - The results are monitored, reviewed and evaluated. </p><p>  - The process is repeated if solution is not achieving its obje

28、ctives. </p><p>  Quality improvement needs first a well structured organization, both horizontally and vertically. Within the organizational hierarchy, responsibilities for quality improvement include: &

29、lt;/p><p>  - management processes (i.e. provision for the policy, the strategy and the major quality improvement goals, provision of resources, education and training etc.) </p><p>  - work proces

30、ses (i.e. how the various operations are performed), </p><p>  - how measurements are done and how quality losses are calculated, </p><p>  - how secretarial, budgeting and purchasing processe

31、s are performed and </p><p>  - how an environment that empowers, enables, and charges all members of organization to continuously improve quality is built and maintained. </p><p>  Quality imp

32、rovement as a term denotes transition from a stage of inferior quality to a stage of superior quality. This change should always be measured in order to prove that the transition to the better stage is successful. The me

33、asurements should relate to quality losses associated with customer satisfaction, process efficiencies, and losses sustained by society. </p><p>  Joseph M. Juran was one of the most well known gurus in th

34、e quality scene, worldwide. He first visited Japan in 1954 and started conducting seminars explaining to top managers the role they had to play in promoting QC activities. Juran developed the idea of the Quality Trilogy:

35、 Quality Planning, Quality Improvement and Quality Control. These three aspects of company-wide strategic quality planning are further broken down in Juran’s “Quality Planning Road Map”, into the following key elements.

36、 </p><p><b>  Quality</b></p><p>  - Determine the needs of those customers. </p><p>  - Translate those needs into our language. </p><p>  - Develop a pr

37、oduct that can respond to those needs. </p><p>  - Optimize the product features so as to meet our needs and customer needs. </p><p>  Quality Improvement </p><p>  - Develop a p

38、rocess which is able to produce the product. </p><p>  - Optimize the process. </p><p>  Quality Control </p><p>  - Prove that the process can produce the product under operating

39、 conditions.</p><p>  - Transfer the process to operations. </p><p>  Juran stressed that any organization produces and distributes its products through a series of specialized activities carri

40、ed out by specialized departments These activities (actions) are depicted by the spiral of progress in quality. The spiral shows actions necessary before a product or service can be introduced to the market. Each special

41、ized department in the spiral (e.g., customer service, marketing, purchasing) is given the responsibility to carry out its assigned special function. In addi</p><p>  Cost of quality is the total cost of ens

42、uring quality in products and services (including analytical activities). This cost enables the organization to measure the effect of quality on current practices. Total quality management requires the management of proc

43、esses, not just the outputs. Every person within the organization contributes to and operates within a process, and every process should have an identified process owner who is responsible for the effectiveness of the p

44、rocess. Process cost</p><p>  The traditional approach to quality cost modelling categorizes costs as prevention, appraisal and failure costs. Prevention and appraisal costs are the costs of assuring quality

45、, and internal and external costs are the failure and scrap costs. Added together, these produce the total costs. </p><p>  Internal failure cost is the cost when you discover, before release a laboratory re

46、port or an analysis certificate that something has gone wrong. External failure cost is where an analysis result or certificate reach the customer before you discover that something has gone wrong. The lost opportunity c

47、ost is the cost when we do not proceed to the routine laboratory activities as a result of other, non productive activities that must take place in the laboratory. In other words, this cost arises </p><p>  

48、The cost for appraisal and prevention per unit of a good quality product gets higher and higher when the desired defects are minimal, i.e. when we tend to a 100% good quality product. On the other hand the costs of inter

49、nal and external quality becomes lower and lower when we tend to the production of 100% good product. The minimum cost of quality is found at the lower point of the sum of the two graphs of the cost of appraisal and prev

50、ention and that of the internal and external failure costs. </p><p>  The idea of the continuous improvement is to reduce or eliminate activities that do not add value and thus are wasteful. In fact, there a

51、re many activities in any laboratory that need to be reconsidered. Below are summarized the seven sources of waste that any organization should avoid. (1)Overproduction; (2)Defective products; (3)Waiting lines and delays

52、; (4)Stocks of intermediaries/semi-finished products; (5)Transportation;(6) Ineffective procedures ;(7)Ineffective movements or actions.</p><p>  This is the waste coming from the production of more units th

53、an demanded.The optimum number of products to be produced must balance the demand, including that in high season periods, the cost of holding the stocks in the warehouse and the cost of setting up the production to produ

54、ce one lot of the product. In terms of an analytical laboratory, overproduction could be interpreted as any activity that is not necessary for customer service or for adding value to the experience and knowledge of the &

55、lt;/p><p>  This is the waste coming from the production of defective products. The manufacturing unit must set up a system to produce the right products first time in order to avoid the production of defective

56、 products, which are either discarded or reprocessed, incurring a significant cost to the organization. A “defective product” for an analytical laboratory is considered any activity or analytical results without any prac

57、tical use to the laboratory.</p><p>  It is a waste of time and money when projects remain too long in waiting lines or there are delays in executing specific tasks. It is the responsibility of the managemen

58、t to design a proper plan in order to distribute the planned actions evenly. Imagine a series of vials in the tray waiting to be processed! Is it necessary for all such samples to be processed? Are they in the correct or

59、der? If not this is a waste of time or reagents.</p><p>  Total Quality Management is the applied philosophy that makes businesses established as leaders in the market. The management committed to the spirit

60、 of TQM ensures that the organization does not just survive but achieves excellence. The modern business environment is subject to rapid changes that take place worldwide and organizations seeking excellence should manag

61、e the change effectively and succeed by incremental and continual improvement. Problem that arise in the business activity should b</p><p>  Source: Douglas R.Smith,2010“Total Quality Management and Cost of

62、Quality”. Quality Assurance in Analtytical chemistry. Springer-Verlag . pp.113-142.</p><p><b>  二、翻譯文章</b></p><p><b>  譯文:</b></p><p>  全面質(zhì)量管理與質(zhì)量成本</p>

63、<p>  費(fèi)根鮑姆在1950年改善引入全面質(zhì)量管理(TQC)的概念到西方國家,作為一種管理工具,以通過降低運(yùn)營成本產(chǎn)品設(shè)計(jì)和質(zhì)量損失。日本化學(xué)家卡羅,在 1950-1960年左右介紹了日本全面質(zhì)量管理,他指出“在全公司范圍內(nèi)將其作為管理工具以生產(chǎn)高質(zhì)量產(chǎn)品和服務(wù),將會(huì)在短期內(nèi)以及在不久的將來,都會(huì)給公司帶來競(jìng)爭(zhēng)上的優(yōu)勢(shì)?!?lt;/p><p>  全面質(zhì)量管理(TQM)是一種企業(yè)文化,允許其以最低的成

64、本提供優(yōu)質(zhì)的產(chǎn)品和服務(wù),以實(shí)現(xiàn)客戶的滿意度,同時(shí),確保業(yè)務(wù)的不斷改進(jìn)與發(fā)展。</p><p>  為使組織有效運(yùn)作并取得成效,必須識(shí)別眾多相互關(guān)聯(lián)的活動(dòng)。一個(gè)活動(dòng)使用資源和管理,以使輸入轉(zhuǎn)變?yōu)檩敵觯徽J(rèn)為是一個(gè)過程。通常,一個(gè)過程的輸出直接影響到下個(gè)過程的輸入。</p><p>  全面質(zhì)量管理的過程包括三個(gè)主要活動(dòng):制定有效的政策和策略組織;有效的管理組織;尋求持續(xù)改進(jìn)。</p&g

65、t;<p>  首先,全面質(zhì)量管理的基本概念進(jìn)行了介紹。當(dāng)明白出現(xiàn)的問題是“我們能做些什么來實(shí)現(xiàn)我們組織的全面質(zhì)量管理?”。此時(shí),我們就會(huì)明白,需要進(jìn)一步解釋的含義和“質(zhì)量改進(jìn)”基礎(chǔ)知識(shí)以及如何提高質(zhì)量管理。一種改進(jìn)質(zhì)量的工具,必須安裝在我們的組織,使其有足夠的質(zhì)量改進(jìn)和全面質(zhì)量管理設(shè)施。全面質(zhì)量管理在實(shí)踐中了解一些哲學(xué)家和他們的質(zhì)量方針。全面質(zhì)量管理的最終目標(biāo)是讓組織取得更大的利益,例如通過最小化的成本來實(shí)現(xiàn)最優(yōu)化的質(zhì)量

66、和生產(chǎn)效率。</p><p>  哲學(xué)的全面質(zhì)量管理適用于任何以客戶為導(dǎo)向,致力于質(zhì)量的組織。質(zhì)量必須致力于傳播各級(jí)組織的各項(xiàng)活動(dòng)。此外,管理承諾包括每個(gè)部門、功能和工藝的組織和積極主動(dòng)的承諾組織里的每一個(gè)人都滿足顧客需求,尋求持續(xù)改進(jìn)。</p><p>  質(zhì)量改進(jìn)是任何現(xiàn)代組織的目標(biāo)。改進(jìn)需要持續(xù)且永無止境的。改進(jìn)的方法可應(yīng)用于兩個(gè)工作人員和過程。改善的程度達(dá)到可以測(cè)量、監(jiān)控,并且控制

67、。</p><p>  在進(jìn)行質(zhì)量改進(jìn)的實(shí)際情況中往往會(huì)存在一些問題。這些問題給質(zhì)量改進(jìn)提供了機(jī)會(huì),也給實(shí)驗(yàn)室提供了解決問題的機(jī)會(huì),使實(shí)驗(yàn)室能夠通過學(xué)習(xí)解決問題積累經(jīng)驗(yàn)。并尋找企業(yè)的潛力和解決存在的問題,同時(shí),不斷提出解決問題的有效對(duì)策。</p><p>  質(zhì)量改進(jìn)是一個(gè)連續(xù)的活動(dòng),旨在更高等級(jí)的過程效果和效率。從各種測(cè)量的結(jié)果和統(tǒng)計(jì)的系統(tǒng)監(jiān)測(cè)分析中,看出需要改進(jìn)的情況可能產(chǎn)生于不同的研

68、究報(bào)告和調(diào)查。</p><p>  一個(gè)質(zhì)量為首的實(shí)驗(yàn)室在不斷尋求改進(jìn)機(jī)會(huì)的過程中發(fā)現(xiàn)問題、解決問題。因此,解決問題的技巧應(yīng)當(dāng)適用于所有商業(yè)領(lǐng)域,所有個(gè)人和團(tuán)體應(yīng)鼓勵(lì)使用他們,為了更有效地使用優(yōu)先可利用的資源,應(yīng)在采取行動(dòng)之前審查。</p><p>  管理層應(yīng)鼓勵(lì)其成員進(jìn)行或一直保持一系列步驟、軍紀(jì)嚴(yán)明的基于數(shù)據(jù)收集和分析的質(zhì)量改進(jìn)項(xiàng)目或活動(dòng)。質(zhì)量改進(jìn)過程的重要性和范圍需要有明確的規(guī)定。

69、調(diào)查可能的改進(jìn)區(qū)域增加的性質(zhì)的認(rèn)識(shí)過程中需要改進(jìn)的地方。在數(shù)據(jù)收集的過程中對(duì)需要改進(jìn)的地方作具體分析,根據(jù)因果關(guān)系制定辦法。為改進(jìn)措施進(jìn)行了本組織成員參與過程提供可供選擇的建議,。分析了更多信息,并且這一過程在系統(tǒng)中引入了。</p><p>  基于質(zhì)量損失的措施或在比較對(duì)組織公認(rèn)的領(lǐng)導(dǎo)人在一個(gè)特定的領(lǐng)域,進(jìn)行質(zhì)量改進(jìn)項(xiàng)目或發(fā)生鑒定戰(zhàn)爭(zhēng)是改善的機(jī)會(huì)。從改進(jìn)機(jī)會(huì)的定義來分析的過程包括分析數(shù)據(jù)和事實(shí)以及改進(jìn)的奮斗目標(biāo)

70、。具體包括:</p><p>  -確定一套改善數(shù)據(jù)分析和評(píng)價(jià)該工藝要求及問題產(chǎn)生原因的過程。</p><p>  -可能的解決之道的首選設(shè)計(jì)的一個(gè)選擇。實(shí)現(xiàn)心理狀態(tài)的辦法就是那計(jì)劃。</p><p>  -這個(gè)計(jì)劃是怎樣實(shí)現(xiàn)的。</p><p>  -對(duì)結(jié)果進(jìn)行監(jiān)測(cè)、審核及評(píng)估。</p><p>  -如果解決方案不

71、能達(dá)到它的目標(biāo),則應(yīng)重復(fù)此過程。</p><p>  質(zhì)量改進(jìn)首先需要結(jié)構(gòu)組織、橫向和縱向排列。再組織等級(jí)制度、責(zé)任質(zhì)量改進(jìn)包括:</p><p>  1、管理程序(即供應(yīng)政策、策略和主要的質(zhì)量改進(jìn)目標(biāo)、資源提供、教育和培訓(xùn)等)。</p><p>  2、工作過程(即如何進(jìn)行各種操作,、測(cè)量以及質(zhì)量損失計(jì)算,并執(zhí)行預(yù)算和采購流程)。</p><p

72、>  3、全國政協(xié)全體成員組織授權(quán)建立和保持持續(xù)改進(jìn)質(zhì)量一種環(huán)境。</p><p>  品質(zhì)改進(jìn)作為一個(gè)詞是指質(zhì)量低劣階段過渡到品質(zhì)優(yōu)良階段。這種變化應(yīng)該總是測(cè)量,以證明該過渡到好的階段是成功的。測(cè)量應(yīng)該與質(zhì)量相關(guān)的損失包括客戶滿意度,加工生產(chǎn)能力,社會(huì)遭受的損失。</p><p>  世界范圍最知名的質(zhì)量專家約瑟夫?朱蘭,在1954年第一次訪問日本時(shí)的座談會(huì)解釋中所扮演的角色對(duì)高層

73、管理人員來說,他們要促進(jìn)質(zhì)量管理活動(dòng)。朱蘭發(fā)展了質(zhì)量三部曲理念:質(zhì)量策劃,質(zhì)量改進(jìn)和質(zhì)量控制。全公司質(zhì)量戰(zhàn)略規(guī)劃這三個(gè)方面是將朱蘭的“質(zhì)量規(guī)劃路線圖”,進(jìn)一步分解成以下關(guān)鍵要素:</p><p><b>  1、質(zhì)量</b></p><p><b>  -確定客戶的需求。</b></p><p>  -將這些需要轉(zhuǎn)變?yōu)槲覀?/p>

74、的語言。</p><p>  -開發(fā)出一種能滿足這些需求的產(chǎn)品。</p><p>  -優(yōu)化產(chǎn)品特點(diǎn),以滿足我們的需要和顧客需求。</p><p><b>  2、質(zhì)量改進(jìn)</b></p><p>  -形成一個(gè)能夠生產(chǎn)產(chǎn)品的程序。</p><p><b>  -優(yōu)化該過程。</b

75、></p><p><b>  3、質(zhì)量控制</b></p><p>  -證明該工藝在操作條件下能生產(chǎn)產(chǎn)品。</p><p><b>  -操作過程中轉(zhuǎn)移。</b></p><p>  朱蘭強(qiáng)調(diào),任何組織生產(chǎn)和銷售通過開展這些活動(dòng)(行為)是由在質(zhì)量進(jìn)展螺旋描繪專門部門進(jìn)行專門的活動(dòng)系列的產(chǎn)品

76、。螺旋顯示行動(dòng)前需要的產(chǎn)品或服務(wù)可以推出市場(chǎng)。每個(gè)螺旋(例如,客戶服務(wù),營銷,采購)專業(yè)部門被賦予的責(zé)任是執(zhí)行分配給它的特殊功能。此外,各專業(yè)部門也要分配貫徹,如人際關(guān)系,財(cái)務(wù),全公司的功能和質(zhì)量的一定責(zé)任。朱蘭談到通過這些活動(dòng)來形容周圍螺旋部門的質(zhì)量功能可以達(dá)到的質(zhì)量。</p><p>  質(zhì)量成本是確保產(chǎn)品和服務(wù)(包括分析活動(dòng))的成本。這筆費(fèi)用是本組織目前用來衡量質(zhì)量效果的。全面質(zhì)量管理需要過程的管理,而不僅

77、僅是產(chǎn)出。組織內(nèi)的每個(gè)人的貢獻(xiàn)和在運(yùn)作過程中,每個(gè)進(jìn)程應(yīng)該有確定的所有者,以便明確這一進(jìn)程的成效。過程成本是一致性和非一致性的總成本。一致性(COC)的成本是為給定的產(chǎn)品和服務(wù)提供充分有效的方式,標(biāo)準(zhǔn)的內(nèi)在指定的進(jìn)程宣布成本。非一致性成本是浪費(fèi)時(shí)間,材料和能力(資源)與在生產(chǎn),調(diào)度,收據(jù)和商品以及服務(wù)不滿意的矯正過程相關(guān)的成本。</p><p>  傳統(tǒng)的建模方法,把質(zhì)量成本歸類為預(yù)防,評(píng)估和失效成本。預(yù)防和鑒定

78、成本是保證質(zhì)量的成本,以及內(nèi)部和外部的成本是失敗和報(bào)廢成本。這些加在一起成為產(chǎn)品的總成本。</p><p>  在發(fā)布內(nèi)部故障成本費(fèi)用時(shí),你會(huì)發(fā)現(xiàn)化驗(yàn)報(bào)告或分析證書前出了問題。外部故障成本是在分析結(jié)果或證書到達(dá)客戶之后才發(fā)現(xiàn)了一些問題。所失去的機(jī)會(huì)成本費(fèi)用,當(dāng)我們不繼續(xù)作為一個(gè)其他非生產(chǎn)活動(dòng)的結(jié)果是必須在實(shí)驗(yàn)室進(jìn)行常規(guī)實(shí)驗(yàn)室活動(dòng)的。換句話說,這筆費(fèi)用的發(fā)生,就會(huì)產(chǎn)生我們處理瑣碎的活動(dòng),阻止我們做一些更重要的活動(dòng)。

79、這個(gè)失去的機(jī)會(huì)成本可能是那個(gè)最高的成本的品質(zhì)。</p><p>  對(duì)于評(píng)估和預(yù)防單位成本得到了良好的產(chǎn)品質(zhì)量越來越高的期望時(shí),達(dá)到最小的缺陷,即當(dāng)我們傾向于100%的良好品質(zhì)的產(chǎn)品。另一方面內(nèi)部和外部質(zhì)量成本逐漸降低,直到我們降低到100%優(yōu)良的產(chǎn)品生產(chǎn)。對(duì)質(zhì)量的最低成本是在發(fā)現(xiàn)的考核和預(yù)防成本較低點(diǎn)兩圖的總和。</p><p>  持續(xù)改進(jìn)的想法可以減少或消除不能增加價(jià)值的活動(dòng),因此不

80、浪費(fèi)。事實(shí)上,任何實(shí)驗(yàn)室中的許多活動(dòng)需要重新考慮。以下是總結(jié)的費(fèi)用,任何組織都應(yīng)該避免的七個(gè)來源:(1)生產(chǎn)過剩;(2)不合格的產(chǎn)品;(3)等候線和拖延;(4)中介股票/半成品;(5)交通運(yùn)輸;(6)無效程序;(7)無效動(dòng)作或行為。</p><p>  最佳的產(chǎn)品數(shù)量,生產(chǎn)必須平衡的需求,包括在旅游旺季期間,持有的股票在倉庫成本和設(shè)立生產(chǎn)成本生產(chǎn)產(chǎn)品的一個(gè)地段。在一個(gè)分析實(shí)驗(yàn)室條件下,生產(chǎn)過??赡鼙唤忉尀槿魏位顒?dòng)

81、,不為客戶服務(wù)或增值的經(jīng)驗(yàn)和知識(shí)。沒有必要進(jìn)行過多的樣品分析,除非我們有理由這樣做。此外,也不需要進(jìn)行更多必要的分析。太多的分析結(jié)果是一種浪費(fèi)。例如,最適合的生產(chǎn)數(shù)量必須平衡,則需要進(jìn)行統(tǒng)計(jì)評(píng)價(jià)。</p><p>  這是來自生產(chǎn)廢品率的浪費(fèi)。制造單位未來必須建立一個(gè)第一時(shí)間生產(chǎn)適合產(chǎn)品的系統(tǒng),以避免有缺陷的產(chǎn)品。要么被丟棄或再加工生產(chǎn),招致重大的成本?!坝腥毕莸漠a(chǎn)品”的分析實(shí)驗(yàn)室被認(rèn)為是分析結(jié)果之活動(dòng)或沒有實(shí)際

82、應(yīng)用到任何實(shí)驗(yàn)室去。</p><p>  這是有一種時(shí)間和金錢的浪費(fèi),項(xiàng)目仍然在等待時(shí)間,或者有線條在執(zhí)行具體任務(wù)的延誤。這時(shí)管理應(yīng)設(shè)計(jì)一個(gè)適當(dāng)?shù)挠?jì)劃,以便均勻分配負(fù)責(zé)計(jì)劃的行動(dòng)。</p><p>  全面質(zhì)量管理是應(yīng)用哲學(xué),管理致力于全面質(zhì)量管理精神保證組織不只生存,并達(dá)到卓越?,F(xiàn)代的商業(yè)環(huán)境受迅速變化的世界的影響,組織所發(fā)生的變化應(yīng)當(dāng)追求卓越,有效地增量和成功的持續(xù)改進(jìn)。商業(yè)活動(dòng)中出現(xiàn)

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