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1、Responsibility Centers Profit Center Segment has control over both costs and revenues.Company-owned restaurant Company-owned restaurant in a fast-food chain.in a fast-food chain.Investment Center Segment has control over profits and invested capital.A division of aA division of alarge corporation.la
2、rge corporation.第1页/共10页Measuring Management PerformanceCostCostCostCoststandardsstandardsstandardsstandardsContributionContributionincomeincomestatementstatementRate of returnRate of returnRate of returnRate of returnon investedon investedon investedon investedfunds or funds or funds or funds or re
3、sidual incomeresidual incomeresidual incomeresidual incomeEvaluation ToolEvaluation ToolCostCostCostCostCenterCenterCenterCenterInvestmentInvestmentInvestmentInvestmentCenterCenterCenterCenterProfitProfitCenterCenter第2页/共10页Segmented ReportingProductProductLinesLinesSalesSalesSalesSalesTerritoriesTe
4、rritoriesTerritoriesTerritories第3页/共10页Key Features of Segmented ReportingContribution format.Controllable versus uncontrollable expenses.Segmented income statement.第4页/共10页Total Quality ManagementQualityDesignDesignConformanceConformanceGradeGrade第5页/共10页Total Quality Management Quality of DesignQu
5、ality ofConformance Grade Ranking betweenRanking betweenproducts or servicesproducts or serviceshaving the samehaving the samefunctional use.functional use.Degree to which actualDegree to which actualproduct or service meetsproduct or service meetsits design specs.andits design specs.andis free of m
6、fg.defects.is free of mfg.defects.Requires aRequires acertain.certain.Must be sup-Must be sup-ported by.ported by.JudgedJudgedby.by.CustomersCustomersProduct meetsProduct meetscustomer expectationscustomer expectationsfor the grade level chosen.for the grade level chosen.第6页/共10页Traditional Perspect
7、ive of Product QualityTotalTotalQualityQualityCostsCostsFailureFailureCostsCostsCostsCostsPercentage ofPercentage ofDefectiveDefectiveProductsProductsPreventionPreventionand and AppraisalAppraisalCostsCosts0%0%100%100%MinimumMinimum第7页/共10页ISO 9000 StandardsThe International Standards Organization(I
8、SO),require that a manufacturer have a well-defined quality control system in place,and that the target level of product quality be maintained.Sustain quality of product.Sustain quality of product.Effective quality control system in place.Effective quality control system in place.Provide purchaser confidence in the product.Provide purchaser confidence in the product.第8页/共10页End of Chapter 12第9页/共10页感谢您的观看。感谢您的观看。第10页/共10页