Accounting for the costs of quality

Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quali...

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Bibliographic Details
Published in:Healthcare financial management 1992-09, Vol.46 (9), p.28-31
Main Authors: Suver, J D, Neumann, B R, Boles, K E
Format: Article
Language:English
Subjects:
Accounting - methods
Accounting changes
Analysis of Variance
Cost accounting
Cost control
Cost reduction
Costs and Cost Analysis - methods
Customer services
Defective products
Employees
Evaluation
Failure
Financial Management, Hospital - standards
Forms and Records Control
Health administration
Health care industry
Health facilities
Impacts
Management
Management accounting
Management reports
Management theory
Methods
Prevention
Quality Assurance, Health Care - economics
Quality control
Quality improvement
Quality management
Total quality
Total quality management
United States
Value added
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Description
Summary:Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.
ISSN:0735-0732