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Managerial Accounting
Presentation
term paper
Presented By Sampreeti Saha ( 046 )
Farhana Yasmin ( 090 )
Zahid Asgar ( 048 )
Farzana Yasmin ( 022 )
Ehteshum Anjum ( 066 )
Muhib Nawar ( 115 )
Group - 02
What is TQM
What is TQM
Total Quality Management TQM, also known as total productive maintenance, describes a
management approach to long-term success through customer satisfaction. In a TQM
effort, all members of an organization participate in improving processes, products,
services, and the culture in which they work. 
Principles of TQM
Customer focused
Total employee
involvement
Process
centered
Integrated
system
Strategic and
systematic
approach
Continual
Improvement
Fact based
decision making
Communications
Evolution of TQM
Evolution of tqm
The history of total quality management (TQM) began initially as a term coined
by the Naval Air Systems Command to describe its Japanese-style
management approach to quality improvement. An umbrella methodology for
continually improving the quality of all processes, it draws on a knowledge of
the principles and practices of:
• The behavioral sciences
• The analysis of quantitative and non-quantitative data
• Economics theories
• Process analysis
Evolution of Total Quality Management: TQM Timeline
& History of TQM
1920’s
• Some of the first seeds of quality management were planted as the principles of scientific management
swept through U.S. industry.
• Businesses clearly separated the processes of planning and carrying out the plan, and union opposition
arose as workers were deprived of a voice in the conditions and functions of their work.
• The Hawthorne experiments in the late 1920s showed how worker productivity could be impacted by
participation.
1930’s • Walter Stewart developed the methods for statistical analysis and control of quality.
1950’s
• W. Edwards Deming taught methods for statistical analysis and control of quality to Japanese engineers
and executives. This can be considered the origin of TQM.
• Joseph M. Juran taught the concepts of controlling quality and managerial breakthrough.
• Armand V. Feigenbaum’s book Total Quality Control, a forerunner for the present understanding of TQM,
was published.
• Philip B. Crosby’s promotion of zero defects paved the way for quality improvement in many companies.
1968
• The Japanese named their approach to total quality companywide quality control. It is around this time
that the term quality management systems arises.
• Kaoru Ishikawa’s synthesis of the philosophy contributed to Japan’s ascendancy as a quality leader.
Today
• TQM is the name for the philosophy of a broad and systemic approach to managing organizational quality.
•  Quality standards such as the ISO 9000 series and quality award programs such as the Deming Prize and
the Award specify principles and processes that comprise TQM.
Elements of TQM
Elements Of TQM
Elements
Ethics
Integrity
Trust
Training Team work
Leadership
Recognition
Communication
Recognition
Training
Team work
Leadership
Integrity and
Ethics
Communication
Communication
Communication
Communication
Communication
Foundation
TQM is built on a foundation of ethics, integrity and trust.
Ethics – The discipline concerned with good and bad in any situation.
o A two-faceted subject represented by organizational and individual ethics.
o Organizational Establish a business code of guidelines
Integrity -
• Implies honesty, morals, values, fairness, and adherence to the facts and sincerity.
• What customers (internal or external) expect and deserve to receive.
Trust –
• A by-product of integrity and ethical conduct.
• Fosters full participation of all members.
• Allows empowerment that encourages pride ownership
• Allows decision making at appropriate levels in the organization,
• Fosters individual risk-taking for continuous improvement.
Bricks
Basing on the strong foundation of trust, ethics and integrity, bricks are placed to
reach the roof of recognition. It includes:
Training –
• Highly productive.
• Interpersonal skills, the ability to function within teams, problem solving,
decision making, job management performance analysis and improvement,
business economics and technical skills.
Teamwork –
A key element of TQM.
Quicker and better solutions to problems.
More permanent improvements in processes and operations
3 types of team
A. Quality improvement teams or excellence teams (QITs) –
temporary teams with the purpose of dealing with specific problems that often
recur. These teams are set up for period of three to twelve months.


B. Problem solving teams (PSTs) –
• temporary teams to solve certain problems.
• identify and overcome causes of problems.
• last from one week to three months.
C. Natural work teams (NWTs) –
• small groups of skilled workers who share tasks and responsibilities.
• use concepts such as employee involvement teams, self-managing teams and
quality circles.
• work for one to two hours a week.
Bricks
Leadership –
• The most important element in TQM.
• Appears everywhere in organization.
• Manager provides an inspiring vision, make strategic directions ,guide
subordinates.
• The supervisor makes sure that strategies, philosophies, values and goals are
transmitted down through out the organization to provide focus, clarity and
direction.
Binding Mortar
Communication – binds everything together. vital link between all
elements of TQM.
There are different ways of communication such as:

A. Downward communication 

B. Upward communication 

C. Sideways communication
Roof
Recognition –
Last and final element in the entire system.
Changes in self-esteem, productivity, quality
Recognition comes in different ways, places and time such as,
• Ways – It can be by way of personal letter from top management. Also by
award banquets, plaques, trophies etc.
• Places – Good performers can be recognized in front of departments, on
performance boards and also in front of top management.
• Time – Recognition can given at any time like in staff meeting, annual award
banquets, etc.
Advantages of TQM
Lower
Production
costs
Emphasizing
the needs of
the market
Assures better
quality
performance in
every sphere of
activity
Helps in checking
non-productive
activities and
waste
Helpful in
meeting
competition
Helps in
developing an
adequate system
of communication
Continuous
review of
progress
DisAdvantages of TQM
1
2
3
4
5
6
7
8
Production
Disruption
Employee
Resistance
Demands a
change in
culture
Demands
Planning, Time
and Resources
Quality is
Expensive
Takes Years
to Show
Results
Discourages
Creativity
Not Quick-
Fix Solution
Disadvantages
of
Tqm
Recommendations
Conclusion
Any question?
thank you

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Total Quality Management - ( TQM )

  • 2. Presented By Sampreeti Saha ( 046 ) Farhana Yasmin ( 090 ) Zahid Asgar ( 048 ) Farzana Yasmin ( 022 ) Ehteshum Anjum ( 066 ) Muhib Nawar ( 115 ) Group - 02
  • 4. What is TQM Total Quality Management TQM, also known as total productive maintenance, describes a management approach to long-term success through customer satisfaction. In a TQM effort, all members of an organization participate in improving processes, products, services, and the culture in which they work. 
  • 6. Customer focused Total employee involvement Process centered Integrated system Strategic and systematic approach Continual Improvement Fact based decision making Communications
  • 8. Evolution of tqm The history of total quality management (TQM) began initially as a term coined by the Naval Air Systems Command to describe its Japanese-style management approach to quality improvement. An umbrella methodology for continually improving the quality of all processes, it draws on a knowledge of the principles and practices of: • The behavioral sciences • The analysis of quantitative and non-quantitative data • Economics theories • Process analysis
  • 9. Evolution of Total Quality Management: TQM Timeline & History of TQM
  • 10. 1920’s • Some of the first seeds of quality management were planted as the principles of scientific management swept through U.S. industry. • Businesses clearly separated the processes of planning and carrying out the plan, and union opposition arose as workers were deprived of a voice in the conditions and functions of their work. • The Hawthorne experiments in the late 1920s showed how worker productivity could be impacted by participation. 1930’s • Walter Stewart developed the methods for statistical analysis and control of quality. 1950’s • W. Edwards Deming taught methods for statistical analysis and control of quality to Japanese engineers and executives. This can be considered the origin of TQM. • Joseph M. Juran taught the concepts of controlling quality and managerial breakthrough. • Armand V. Feigenbaum’s book Total Quality Control, a forerunner for the present understanding of TQM, was published. • Philip B. Crosby’s promotion of zero defects paved the way for quality improvement in many companies. 1968 • The Japanese named their approach to total quality companywide quality control. It is around this time that the term quality management systems arises. • Kaoru Ishikawa’s synthesis of the philosophy contributed to Japan’s ascendancy as a quality leader. Today • TQM is the name for the philosophy of a broad and systemic approach to managing organizational quality. •  Quality standards such as the ISO 9000 series and quality award programs such as the Deming Prize and the Award specify principles and processes that comprise TQM.
  • 12. Elements Of TQM Elements Ethics Integrity Trust Training Team work Leadership Recognition Communication
  • 14. Foundation TQM is built on a foundation of ethics, integrity and trust. Ethics – The discipline concerned with good and bad in any situation. o A two-faceted subject represented by organizational and individual ethics. o Organizational Establish a business code of guidelines Integrity - • Implies honesty, morals, values, fairness, and adherence to the facts and sincerity. • What customers (internal or external) expect and deserve to receive. Trust – • A by-product of integrity and ethical conduct. • Fosters full participation of all members. • Allows empowerment that encourages pride ownership • Allows decision making at appropriate levels in the organization, • Fosters individual risk-taking for continuous improvement.
  • 15. Bricks Basing on the strong foundation of trust, ethics and integrity, bricks are placed to reach the roof of recognition. It includes: Training – • Highly productive. • Interpersonal skills, the ability to function within teams, problem solving, decision making, job management performance analysis and improvement, business economics and technical skills. Teamwork – A key element of TQM. Quicker and better solutions to problems. More permanent improvements in processes and operations
  • 16. 3 types of team A. Quality improvement teams or excellence teams (QITs) – temporary teams with the purpose of dealing with specific problems that often recur. These teams are set up for period of three to twelve months. 
 B. Problem solving teams (PSTs) – • temporary teams to solve certain problems. • identify and overcome causes of problems. • last from one week to three months. C. Natural work teams (NWTs) – • small groups of skilled workers who share tasks and responsibilities. • use concepts such as employee involvement teams, self-managing teams and quality circles. • work for one to two hours a week.
  • 17. Bricks Leadership – • The most important element in TQM. • Appears everywhere in organization. • Manager provides an inspiring vision, make strategic directions ,guide subordinates. • The supervisor makes sure that strategies, philosophies, values and goals are transmitted down through out the organization to provide focus, clarity and direction.
  • 18. Binding Mortar Communication – binds everything together. vital link between all elements of TQM. There are different ways of communication such as:
 A. Downward communication 
 B. Upward communication 
 C. Sideways communication
  • 19. Roof Recognition – Last and final element in the entire system. Changes in self-esteem, productivity, quality Recognition comes in different ways, places and time such as, • Ways – It can be by way of personal letter from top management. Also by award banquets, plaques, trophies etc. • Places – Good performers can be recognized in front of departments, on performance boards and also in front of top management. • Time – Recognition can given at any time like in staff meeting, annual award banquets, etc.
  • 21. Lower Production costs Emphasizing the needs of the market Assures better quality performance in every sphere of activity Helps in checking non-productive activities and waste Helpful in meeting competition Helps in developing an adequate system of communication Continuous review of progress
  • 23. 1 2 3 4 5 6 7 8 Production Disruption Employee Resistance Demands a change in culture Demands Planning, Time and Resources Quality is Expensive Takes Years to Show Results Discourages Creativity Not Quick- Fix Solution Disadvantages of Tqm