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1.3 System approach to management of expenses for maintenance of quality of production

One of substantive provisions of the system approach is use of a category of system at research of objective processes and jav leny. As system is called the objective unity of subjects naturally connected with one another or, whole, consisting of the parts ordered under the certain law or a principle.
[87] The system approach represents most accurately reasonable basis for management of any processes, allowing to open and analyze components and consistently to combine them with one another. The system is that other as an organism which particles allow it to exist, and not simply to exist, and effectively to work. Many researchers of the system approach to management confirm, that «revealing, understanding and management of system of the interconnected processes directed on achievement of an object in view, raises productivity and efficiency of the organisation». [81,107,109] Advantages of application of the system approach in comparison with hierarchical are presented in table 1.7 [92] The table!.7 - the comparative characteristic of hierarchical and system approaches to management The hierarchical approach to management the System approach to management the Origin Prussian army, for the first time were used in business at railway building in 1840ã. Demiig and the first representatives of system thinking; for the first time it was used in business in 1950ã. In Japan Focus On management Ya of the client * Quality is reached for the account, Qualitative work of each Creation and operation of the systems creating quality Production is improved at the expense of perfection of people of system At the present stage developments of scientific thought actual system creation, and the system having sinergeticheskim effect i.e. when the effect from their joint realisation appears more than the sum of separate effects is not simply. The embodiment of the given idea would allow to eliminate that root of problems which bore in itself fulfilment by each division only the functional responsibilities, instead of aspiration to the uniform purpose, to constant interaction among themselves. The analysis of a real-life state of affairs at the enterprise allows to say that each division separately works effectively enough, and efficiency of all enterprise as a whole constantly decreases. Despite miogoaspektnost the system approach, it is considered the most important the following: element, functional, organizational, communication, process and sredoobrazujushchy aspects (fig. 1.9), Drawing!.9 - the system approach to management The element aspect assumes submission of the organisation of a control system by expenses for maintenance of quality of production as sets. As elements of a control system of expenses for maintenance of quality of production it is necessary to define: shots, the information, engineering, management methods. Among the presented elements of a control system of expenses for maintenance of quality of production of special attention management methods deserve. Depending on the contents distinguish economic, organizational-administrative and socially-psychological methods. [81] target directions of allocated management methods it is presented in table 1.8. The table 1.8-management methods expenses for maintenance of quality of production In the course of production The management method Target directions Economic Planning, a cost analysis on maintenance of quality of production, provision of economic incentives of staff for achievement of the set (improved) quality performances of production Organizational-administrative the Organization of managerial process by expenses for maintenance of quality of production, definition of the rights and responsibilities of workers of structural divisions, their interrelations and interactions, the organisation of technology of management of expenses for maintenance of quality of production, including a supply with information Socially-psychological Support and development of culture of production in the field of quality maintenance, socialisation of staff in system of philosophy of quality, working out of the program non-material to stimulation, training Sistemnost allows to present the organisation in unity structure - ljajushchih its elements when all elements and system parts serve achievement of the general purposes, facing it.
So, for example, company "ÒîÉòà" as a result of realisation of functional meetings has allocated two basic actions which follows pritvorit during a life: maintenance of quality and regulation of expenses. [83] The quality system under the new version of standards ISO 9000 - «is the system which purpose is maintenance of quality necessary for the consumer, but with minimum expenses». In our opinion it is considered expedient to specify not with minimum, and with optimum expenses since more logical is the parity of a choice quality and the optimum size of expenses. The communication aspect investigates various kinds of communications in a control system of expenses for maintenance of quality of production, the organisation of their realisation. The system is not set of subsystems, and the complete object supposing allocation of various subsystems (system not tozhdestven On any to subsystems) (fig. 1.10). For more effective realisation of managerial process in system allocation of an operating, operated and supplying subsystem is considered the most expedient. The system forming operating effect is called as operating subsystem. In created system it that other as the managerial process including all allocated functions. The system testing external effect is called as an operated subsystem - i.e. expenses for quality maintenance are object of management. As supplying subsystem the division, the tax of the relevant information performing a role for system work will act. ordinirujutsja so that all structural divisions of the enterprise worked in coordination for general purposes achievement. At the Japanese enterprises so-called functional meetings are held. We will give an example, right after petroleum crisis profit on model sales «Tojta the Corolla» began to fall considerably as because of new petroleum prices its costs have increased. [83] as a result of the co-ordinated efforts of all divisions which were guided by decisions of functional meeting, by an outcome of 6 months the initial plan has been executed on 128 %. However consideration of internal links of system is not enough for its complete characteristic. The control system of expenses for maintenance of quality of production is opened and a number of the most significant factors which are capable to predetermine the organisation of works of a various sort of divisions acts on it. Among them it is possible to allocate: qualification of staff; information model existing at the given enterprise; the is standard-legal factors including a regulation of documents, allowing to evaluate a management efficiency; the technical factors assuming electronic information interchange instead of the paper; socially-psychological factors (on managerial process renders an essential role of culture of the organisation); business factors, for example, what means, can be allocated for stimulation of workers. (Fig. 1.11) The functional aspect of the system approach is characterised by realised functions by managements by expenses for maintenance of quality of production, in detail which have been presented to item 1.2. Company "Òîéòà" in a basis of management of expenses puts 4 components: costs planning, planning of investments, fixing of level of expenses, improvement of cost indexes. [83] all these components are subordinated sistemnosti, but the main thing to define the purpose after all management should not is reduced only to simple decrease in expenses. Thus, the purpose of creation of a control system of expenses for quality maintenance is one of directions of continuous increase in an overall performance of all enterprise. The created system is focused on problems of management and urged to supply a management of the information necessary for acceptance of reasonable decisions and for successful realisation of the complete list of administrative functions at all stages of an administrative cycle; It is necessary to achieve transition from the simple account of expenses for quality to management of expenses within the limits of uniform economic system of the organisation, i.e. system of the administrative account. Each organisation consists of 3 basic elements: groups of people which pursue a general purposes, using systems, processes and methods. [92] purpose - is necessary for system creation. According to Demingom - without the purpose there is no system. In its opinion, 96 % of all defects (discrepancies) arise because of imperfection of system and only 4 % - because of erroneous actions of people. On the basis of the studied literature, it is supposed, that fulfilment of concrete function cannot be distributed to certain division. Developed for long years at the Russian enterprises "division of labour" on economic divisions confers responsibility for economic results (profit, the cost price, productivity, etc.) while them influence all without a division exception. There is a paradoxical situation: « Money spends all », and to plan and supervise their use the economic service should. And consequently does not suffice« both spice-cakes sweet »and money always does not suffice on all [25]. All divisions and the departments aspiring to the uniform purpose should be involved In managerial process by expenses for maintenance of quality of production. Detection of expenses for quality maintenance is possible only under condition of management at the enterprise of the administrative account, tzh. Losses from the marriage, reflected in book keeping are not all set of expenses for maintenance of quality of production. Sistemnost assumes close interaction and an interlacing of functions of management of expenses for quality maintenance in all divisions. In communication, with what the employees participating in managerial process by expenses should become a command which should accept the new philosophy, under construction on two prior conditions: [92] 1. The command should support clients, systems and perfection. The business world varies from an era of individuals, hierarchy and the control by an era of clients, systems and perfection. The command philosophy should reflect this new sight. 2. Commands should not only support system, but also to be system. Just as the general value of a command should exceed the sum of values of its members (it is called as a synergy), and the general value of all commands in the organisation should exceed the sum of values of separate commands. The synergy and interdependence should exist not only in commands, but also between them. The system of commands - an interacting network of efforts - acting synchronously in a direction to general purposes is necessary. It requires other character of lead in management. System consideration of various kinds of expenses assumes certain construction in which the subordination and interrelation of expenses is mortgaged. Thus, there is an information model of economic system for realisation of methods of management by expenses as in certain cuts of expenses, and as a whole. The system approach orders analytical work, allows to optimise management. The organizational aspect assumes allocation of the basic structural divisions - participants of management of expenses for maintenance of quality of production. Expenses for quality maintenance are defined by means of an establishment relevant for the concrete enterprise of elements of expenses. Though it sounds logically, however in practice it not so is easy for carrying out, since expenses for quality always are a part of other expenses captured by financial accounts department of the enterprise. Cost distribution on kinds and elements is not a unique problem which it is necessary to face at definition of expenses for quality. In industrial division of an expense for quality still are easily enough defined, since here in the order all necessary data are granted. And in many other things departments of the enterprise, such as, for example, a sales department, administration, etc., and also at the enterprises attending only to rendering of services, the situation is much more difficult, since here often available there are no data. Proceeding from the studied material it is visible, that expenses for defects in so-called indirect departments (supplying production) the enterprises at least make the same sum, as in functional departments. From here there is a request: in indirect departments, i.e. What directly are not included in production, expenses for defects also should be defined and following measures on marriage prevention are taken in logic sequence. The important means for this purpose are the process description, control sheets, and also trainings of employees. Thus, expenses for quality should be defined in all departments of the enterprise. Expenses are formed in the course of all vosproizvodstvennoj enterprise activity, at all its stages from planning of workings out of production before its realisation and after-sale service and in all links. If stage by stage to define and concretise expenses for maintenance of quality and to see when, i.e. At what stage of activity and where, in what division, they arise managerial process will reach the maximum effect. In firm "Toyota" allocate following stages of activity in the field of quality maintenance; planning of issue of items, item designing, production preparation, production, industrial inspection, realisation and service, quality check in operation. Thus the quality assurance at the transferred stages are certain responsibilities and actions of each division [83,112]. The analysis has shown, that all stages of activity of firm include elements of management of expenses. Expenses for quality are connected not only is direct with production, but also with management of this production. But besides there is no accurate allocation of expenses for quality maintenance. Also it is observed svoeobraznost functions of management which, according to the author of dissertation, intertwine with productions, that largely hinders allocation of elements of an administrative cycle. Any system is constantly repeating process. The system should be changed, develop, pass from one condition in other, remaining system. The process aspect of the system approach is considered from the point of view of stages of acceptance and realisation of administrative decisions in the field of expenses for maintenance of quality of production. It is known, that allocate following stages of acceptance of administrative decisions: the information tax, preparation and decision-making, finishing of decisions to executors, the control over decision fulfilment. Management of expenses for maintenance of quality of production provides a special stage - correlation of the revealed expenses for maintenance of quality of production to group of operated or uncontrollable expenses. Sredoobrazujushchy the aspect of the system approach to management represents grouping of expenses for maintenance of quality of production in places of their occurrence. It is considered possible to agree with Harringtonom J. That a condition perfection of activity of the organisation is change of control systems and the control of current processes. The majority of errors is supposed not because of employees; they only the involuntary executors, compelled to work in conditions which are frequently supervised by means of the out-of-date and bulky systems. Chiefs also do not suppose errors; their unique error consists that they allow to function to systems which are not adjusted properly on requirement of today. Eliminating the committed errors, we should not criticise executors. The problem is covered not in them. Main blow should be directed against systems with which help organisation activity is regulated and supervised. After that it is necessary to create the procedures allowing regularly to bring these imperative system into accord with constantly changed conditions. [115] Thus, the control system of expenses for maintenance of quality of production represents a basis for management of expenses for quality maintenance. Realisation of investigated system is possible at creation of administrative service. Conclusions under chapter 1: In the course of the theoretical analysis of a problem of management by expenses for maintenance of quality of production it is established, that expenses for quality maintenance are the important factor of competitiveness of the enterprise. Economic validity of achievement of certain quality performances is rather actual during an epoch of postindustrial economy. Ambiguity or absence of the conceptual device of investigated area have dictated to the author of the dissertation necessity to specify definition of expenses for maintenance of quality and management of them, to offer a cost classification on the quality maintenance, differing unity and sistemnostju, and also fitness for management. Basing on classical functions of management features of functions of management by expenses for maintenance of quality of production in the course of production are allocated. Key aspects of the system approach representing a reasonable basis for management by any processes, are element, functional, organizational, communication, process and sredoobrazujushchy aspects. In dissertational work the author defines the contents of the allocated aspects of the system approach to management of expenses for maintenance of quality of production in the course of production.
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A source: Volodina, Natalia Leonidovna. The control system of costs for ensuring the quality of products in the production process / thesis / Voronezh. 2007

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