期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：179-183
出版社：University of Oradea
摘要：The management accounting and operations management literatures argue that the adoption of the advanced
techniques, that accomplish the total quality management, necessitates complementary changes in an entity¡¯s
management system.
The purpose of our papers is to help managers predict the consequences of their decisions regarding the quality
of all processes happening in the leaded entity. This study presents a model of thinking in which managers¡¯ and
accountants¡¯ learning on the job and their choices of professional services jointly affect performance.
Managers use their professional knowledge to predict resource supply and spending levels for upcoming
periods, and to calculate the expected future costs of products, services, and customers. In a permanent
changing environment, an adaptative management is required; therefore a management by thinking must be
taken into account.
The outcomes obtained provide the different managers, especially top managers with new abilities to perform,
easily and inexpensively, special studies that translate an adapting management process into scenarios
appropriate to various situations challenging the internal and external entity¡¯s environment from the total
quality perspective.
关键词：Quality, Total Quality Management, Adaptative Management, Management Accounting Systems,
Cost of Quality
