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this last sphere includes the dissemination of good practices in manufacturing, the promotion of tools for continuous improvement (5s and kaizen) and quality systems.
ويشمل هذا المجال الأخير نشر ممارسات التصنيع الجيدة، والترويج لأدوات التحسين المتواصل (5 s kaisen) ونظم الجودة.
capacity development after entering the workforce is also important to improve the quality and productivity of both public and private sector, such as through kaizen (quality and productivity improvement).
وتُعد تنمية القدرة بعد الدخول في قوة العمل مهمة أيضا لتحسين نوعية وإنتاجية كل من القطاعين العام والخاص على حد سواء، ومن أمثلة ذلك تحسين ممارسات الجودة والإنتاجية (kaizen).
chapter 6 master budgeting and responsibility accounting budget defined the quantitative expression of a proposed plan of action by management for a specified period, and an aid to coordinating what needs to be done to implement that plan may include both financial and non-financial data the ongoing budget process: managers and accountants plan the performance of the company, taking into account past performance and anticipated future changes senior managers distribute a set of goals against which actual results will be compared the ongoing budget process: accountants help managers investigate deviations from budget. corrective action occurs at this point managers and accountants assess market feedback, changed conditions, and their own experiences as plans are laid for the next budget period strategy, planning and budgets, illustrated advantages of budgets provides a framework for judging performance motivates managers and other employees promotes coordination and communication among subunits within the company components of master budgets operating budget – building blocks leading to the creation of the budgeted income statement financial budget – building blocks based on the operating budget that lead to the creation of the budgeted balance sheet and the budgeted statement of cash flows basic operating budget steps prepare the revenues budget prepare the production budget (in units) prepare the direct materials usage budget and direct materials purchases budget prepare the direct manufacturing labor budget basic operating budget steps prepare the manufacturing overhead costs budget prepare the ending inventories budget prepare the cost of goods sold budget prepare the operating expense (period cost) budget prepare the budgeted income statement basic financial budget steps based on the operating budgets: prepare the capital expenditures budget prepare the cash budget prepare the budgeted balance sheet prepare the budgeted statement of cash flows sample master budget, illustrated other budgeting issues financial-planning software may be employed to conduct sensitivity (“what-if”) analysis to assist in the budgetary process kaizen budgeting – incorporating continuous improvement factors in the budgeting process activity-based budgeting – incorporating activity-based costing in the budgetary process kaizen budgeting, illustrated budgeting and the organization: responsibility accounting responsibility center – a part, segment, or subunit of a organization whose manager is accountable for a specified set of activities responsibility accounting – a system that measures the plans, budgets, actions and actual results of each responsibility center types of responsibility centers cost – accountable for costs only revenue – accountable for revenues only profit – accountable for revenues & costs investment – accountable for investments, revenues, and costs budgets and feedback budgets offer feedback in the form of variances: actual results deviate from budgeted targets variances provide managers with early warning of problems a basis for performance evaluation a basis for strategy evaluation controllability controllability is the degree of influence that a manager has over costs, revenues, or related items for which he is being held responsible responsibility accounting focuses on information sharing, not in laying blame on a particular manager budgeting and human behavior the budgeting process may be abused both by superiors and subordinates, leading to negative outcomes superiors may dominate the budget process or hold subordinates accountable for events they have no control over subordinates may build “budgetary slack” into their budgets budgetary slack the practice of underestimating budgeted revenues, or overestimating budgeted expenses, in an effort to make the resulting budgeted goals (profits) more easily attainable
~ملف