Nội dung: Các vấn đề cơ bản trong quản lý chất
Các chuẩn mực trong quản lý chất lượng,
Xây dựng HTCL dựa trên ISO 9000,
Total Quality Management,
Quality Analysis Cost Control,
Các kỹ thuật quản lý chất lượng khác,
Chất lương trong dịch vụ,
Triển khai các hệ thống quản lý chất.
This subject focuses on management accounting for cost and control purposes in an organisational context. Emphasises the use of quantitative techniques and computer software including spreadsheets and presentation graphics.
No one likes coming face-to-face with a budget
sheet or being challenged to implement cost controls.
In today's business environment, CIOs and
IT managers are tasked with justifying every
penny they spend, whether it's on personnel or
storage infrastructure. Whether you are experienced
at running the budget gauntlet or are
brand-new to the process, you will need to make
your case in a clear and well-supported manner.
Be prepared to answer the tough questions and
to defend your budgetary decisions with
TechRepublic's IT Professional's Guide to
Budgeting and Cost Control.
Chapter 6: Project cost management. This chapter describes important concepts in project cost management, particularly planning cost management, creating good estimates, and using earned value management (EVM) to assist in cost control.
Cost management is the completion of the project management triple constraint of cost, schedule, and scope. Each of these must be completed in order to complete the project on time and on budget and to meet all of the customer’s expectations. In order to meet the cost goals of the project, the project must be completed within the approved budget.
The NASA Mars Sojourner rover inspired this project
. I followed the mission
with great enthusiasm and witnessed a giant leap in robotics that day
it began roaming the Martian terrain and sending images back to earth.
Though I was in awe when the Viking missions of the 1970’s were in
progress, we didn’t see that near real-time interaction with the craft
Computers now form an integral part of most real-time control systems.With the advent of the
microprocessors and microcontrollers in the last few decades the use of computers in control
applications has been ever growing. Microcontrollers are single-chip computers which can be
used to control real-time systems. Such controllers are also referred to as embedded real-time
computers. These devices are low-cost, single-chip and easy to program.
Abstract Quality plays very important role in today’s highly competitive industrial environment. Quality leads to an improvement in productivity. By improving quality, the method of optimization reduces process operational costs and variation in product. Quality, productivity & cost of operation relatively depended to each other. The main goals of quality management are customer satisfaction by delivery of defect free products at quality cost. Controlled processes are the most important ways to reach this goal. ...
Phương pháp Target costing: Là cách tiếp cận hiện đại, tập trung vào giai đoạn
đầu của sản phẩm và tiến tới việc làm cho sự
tham gia chi phí của từng phần tử thành phần sản
phẩm hay quá trình trong tổng chi phí được cân
đối với sự tham gia của chúng tạo ra giá trị đầu ra
cho khách hàng.
Cần phải tăng chi phí cho những phần tử có tỷ lệ
chi phí đầu vào/ giá trị đầu ra thấp và giảm chi phí
trong trường hợp ngược lại....
A PLC or programmable controller is a computer based solid state device that controls industrial equipment and processes.
Initially designed to perform the logic functions executed by relays, drum switches and mechanical timer/counters, it has
been extended to analog control as well.
A typical PLC system consists of a processor and an input/output system all mounted in a rack like system. The PLC system
is a cost effective solution for applications with a high ratio of digital to analog points in a system.
Industrial robots are currently employed in a large number of applications and are available
with a wide range of configurations, drive systems, physical sizes and payloads. However,
the numbers in service throughout the world are much less than predicted over twenty
years ago (Engelberger 1980). This is despite major technological advances in related areas
of computing and electronics, and the availability of fast, reliable and low-cost
microprocessors and memory. This situation is mainly a result of historical and economic
circumstances, rather than technical considerations.
You use Cost Center Accounting for controlling purposes within your organization. The costs incurred by your organization should be transparent. This enables you to check the profitability of individual functional areas and provide decision-making data for management. This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs. Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization....
This section describes heating, ventilating, and air
conditioning (HVAC) systems and discusses characteristics and
components of automatic control systems. Cross-references
are made to sections that provide more detailed information.
A correctly designed HVAC control system can provide a
comfortable environment for occupants, optimize energy cost
and consumption, improve employee productivity, facilitate
efficient manufacturing, control smoke in the event of a fire,
and support the operation of computer and telecommunications
Planning involves selecting a course of action and specifying how the action will be implemented. The first step in planning is to identify the various alternatives. Next, the alternative that does the best job of furthering the organization’s objectives is selected. Management’s plans are usually expressed in budgets. Typically, budgets are prepared annually under the direction of the controller, who is the manager of the accounting department.
COSO is pleased to present this guidance to assist smaller public companies in implementing the
1992 COSO Internal Control—Integrated Framework. We believe the guidance will be helpful to
smaller businesses as they explore cost-benefit approaches to achieve their financial reporting
objectives. This guidance contains numerous examples that have been effectively used by smaller
business to address its internal control objectives.
The COSO task force has considered the comment letters received during the exposure period
of the preliminary guidance.
Control the flow of information
security, accessibility, data control
save cost on local work stations and peripherals
Simplify data / software management
Backups, IS maintenance
Share information with multiple users
reduce local need CPU power
Master / Slave
(Similar to the teacher- student relationship)
Peer to Peer
(Similar to the workgroup concept)
Client / Server
(Similar to an automated teller transaction)
1. Dimming control of fluorescent lamps, mercury lamps and metal halide lamps.
• More than 40% electric power saving compared with NO MERS systems.
2. Replace mercury lamp with metal halide lamp with MERS metal halide controller.
• Approx. 40% electric power saving compared with NO MERS mercury lamp systems.
(from Titech experiment)
3. Intelligent dimming control of lamps with MERS, sensors and Constraint Technology.
• Significant saving can be expected compared with existing systems according to QOS....
They exhibit the profile characteristic of being credit constrained
with spending out of current income, while simultaneously choosing a “flat” profile for
credit card spending over the pay period. This behavior suggests of the use of a mental
account rule, and thus provides some indication that households in our sample are
sophisticated, and able to use internal commitments to limit overspending.
In summary, the two main stylized facts generated by this paper are difficult to
explain in the standard economic framework.