N. Kathiravan, S.R. Devadasan and M. Muhammed Zakkeer
To design a quality improvement oriented training and education programme (Q_TEPS) for a company manufacturing milk products and to explore its performance using a financial…
Abstract
Purpose
To design a quality improvement oriented training and education programme (Q_TEPS) for a company manufacturing milk products and to explore its performance using a financial accounting system.
Design/methodology/approach
A company manufacturing milk products was visited and the processes were studied. The literature on Q_TEPS was referred to design Q_TEPS unique to the milk product manufacturing company. The feasibility of implementing Q_TEPS in the company was checked by interviewing the executives. A financial accounting system was used to evolve the income and expenditure account and the balance sheet pertaining to Q_TEPS in the company. The feedback collected using questionnaires was used to establish the validity of Q_TEPS and their financial accounting system in the company.
Findings
The implementation of Q_TEPS in the milk manufacturing company would enable the company to reap a considerable number of tangible and intangible benefits.
Research limitations/implications
It being a government run company, test implementing Q_TEPS was not possible. The income and expenditure account and balance sheet were developed by projecting the performance of Q_TEPS in the company. However, this exercise was done with the consultation of the executives in the company and hence the values projected in the above statements may not deviate considerably from the real time performance of Q_TEPS.
Practical implications
The feedback on Q_TEPS and their financial accounting system led to an impression that they can be implemented in practice. However, in order to enable this, the business procedures must be made simple, flexible and friendly to experiment such research programmes in the future.
Originality/value
The literature review indicates that no work has been done on implementing Q_TEPS in a milk product producing company. Also, it is discernable that the performance of Q_TEPS has not been viewed using financial values. The contribution of this paper would lead to the attainment of these research and practical imperatives.
Details
Keywords
S. Vinodh, G. Sundararaj, S.R. Devadasan, S. Rajanayagam and Immanuel Edinbarough
The purpose of this paper is to explore the feasibility of adopting a pilot project approach for foreseeing the working and financial viability of a technique, named as agile…
Abstract
Purpose
The purpose of this paper is to explore the feasibility of adopting a pilot project approach for foreseeing the working and financial viability of a technique, named as agile innovative total quality function deployment (agile ITQFD).
Design/methodology/approach
The agile ITQFD technique and its financial accounting system were designed. The implementation study of two pilot projects on agile ITQFD was conducted in an electronics switches manufacturing company. The statements of the financial accounting system were used to foresee the financial viability of agile ITQFD projects.
Findings
The research reported in this paper indicates the feasibility of adopting a pilot project approach and its financial accounting system for test implementing new techniques and models in the organisations aspiring to attain global competitiveness.
Research limitations/implications
Like many other modern organisations, the company in which the research work was carried out has been aspiring to compete globally. Hence, even though the implementation study involved only two pilot projects, the implications of this research would represent the global scenario as well.
Practical implications
Currently practitioners struggle to choose the best techniques for applying them in specific cases. The research reported in this paper would help practitioners in this regard to adopt the pilot project approach and its financial accounting system.
Originality/value
The pilot project approach reported in this paper helps a company save time and money while exploring the practical compatibility of the technique. The financial accounting system presented would be useful in foreseeing the viability of projects using monetary values.