QUALITY COST IN THE PUBLIC-SERVICE - IDENTIFYING, MEASURING AND REPORTING

被引:0
|
作者
NAVARATNAM, KK
机构
[1] Evaluation and Strategic Audit Unit, Department of Employment, Vocational Education, Training and Industrial Relations (DEVETIR), Brisbane, Queensland
关键词
D O I
10.1111/j.1467-8500.1993.tb00292.x
中图分类号
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要
Abstract: The identification, collection, and reporting of quality costs are necessary to achieve efficiency in the delivery of public service. This paper argues that quality costs are major elements in the total costs of delivering programs and services in the public service. To support this point, a seven‐step system is described that could be used to develop a feasible modification of existing charts of account to incorporate quality cost elements. Incorporation of quality cost elements in the financial accounting system would enable the public service to use quality costs in the current wave of performance management of programs and services to bring about reliable and valid efficiency measures of deliveryfunctions. Copyright © 1993, Wiley Blackwell. All rights reserved
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页码:383 / 388
页数:6
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