6 sigma及其在会计工作中的运用

6sigma管理是一种先进的管理模式,目前几乎被用于所有的行业,并成为世界级公司的重要标志。本文阐述了6sigma的定义,以及6sigma在会计中运用的可行性和实施方法,并以一个具体事例详细说明在会计中如何具体运用6sigma管理模式,最后指出6sigma在会计运用中应注意的问题。     

如何选择六西格玛项目

6 sigma项目的质量决定了公司推进6 sigma运动的成功与否.公司究竟应该如何选择6 sigma项目呢?在美国刊物<6 Sigma论坛>2003年11月上,发表了Rath & Strong/Aon管理咨询公司副总裁Thomas Bertels和George Patterson的文章"Selecting Six Sigma Projects That Matter",提出了运用战略性过程管理系统是公司推进6 sigma取得长期成功的关键.     

ERP、6sigma在企业信息化建设中的集成研究

本文以ERP的基本结构、6sigma的管理理念和方法为出发点。在企业信息化建设中,本文将6sigma与ERP进行集成研究,提出了集成框架,解决企业管理中存在的问题。     

6σ管理方法与ISO9000体系异同浅析

一、6σ管理理念，西格玛原为希腊字母(sigma)，其含义为概率统计学中的“标准偏差”，6σ意为“6倍标准差”。在质量上表示每百万个机会中次品率(DPM0)少于3．4，6σ管理方法是借用概率统计学中的6σ值来直观地表示，企业整个生产过程中每个环节将缺陷式失误率控制在百万分之3．4以下，才能实现系统最优、质量管理最完美。     

制造企业采购零部件管理探讨

当前,制造企业零部件的采购过程存在各种弊端,造成大量产品出现质量问题。文章从零部件采购现状入手,对存在的问题进行分析,从采购依据、供应商评价、采购生产售后反馈质量管理及全面质量过程管理等方面采取有力措施,解决采购管理中存在的问题,保证了采购零部件的质量。     

采购系统配置与名牌战略：论中国工程机械企业集团物流合理化

着重从工程机械企业物流的特点、产品状况来分析工业企业供应物流子系统“采购系统配置”对商品主机质量及创名牌产品过程中的影响作用和因果关系，它从买方──卖方合作关系网络中培育着双方（多方）商务间的价值取向，并客观地讲述了采购系统配置的形成、具备的功能、责任主体等，较系统地分析了在市场经济条件下“现代意义的采购管理”并通过采购系统配置互补作用，转换使用价值形态，调节供需的不足或过剩，完善生产要素优化配置。综合描述了重新定义的采购管理在企业物流优化集成中的操作思路及相关联的质量管理、供货商管理等问题。     

基于内部顾客满意的过程质量控制探讨

2000版ISO9000标准对"过程"给出了新的定义,使得"顾客"包含的外延十分丰富,这为企业质量管理中过程质量的控制提供了新的思维方式和方法。但如何运用这种新的思维方式和方法进行过程质量控制,却少有人引起重视。基于此,本文从物质采购、生产制造以及各部门员工工作等过程,探讨了如何进行过程质量控制的具体策略。     

浅谈企业在质量管理中如何突破传统改进创新

质量管理从20世纪初的质量检验阶段，逐步发展到统计质量管理和全面质量管理阶段，其总体趋势是积极的。然而其现状却不尽如人意。20世纪80年代至21世纪初的这段时间里，依托于信息技术的新理念和实际的需求，企业管理理论与方法的研究进入了一个繁荣的时期，新方法层出不穷。出现了诸如6sigma管理，零缺陷质量管理，客户满意的质量管理，战略质量管理，     

6σ与采购绩效控制

6σ管理法是当今先进的质量管理理论,并已在通用电气等大型企业取得了一定的成效.论文在分析6σ管理基本特性的基础上,结合采购工作的实际,对采购部门如何在采购绩效控制中实施6σ管理进行了必要的探索.     

企业物资采购质量管理与有效控制

目前,我国内部已经发展为一条成熟的经济产业链,各大中小企业的物资采购量也不断攀升,在企业物资采购过程中也出现了一些突出问题,这些物资采购问题直接影响到企业产品生产以及企业的经济效益,进一步强化物资质量管理可以避免采购物资质量出现问题,这是提高企业竞争力的重要举措.因此,下文从物资采购质量的重要性出发,分析企业物资采购质量管理中存在的问题,探讨企业物资采购质量管理与有效控制策略.     

Six Sigma: Definition and underlying theory

Six Sigma has been gaining momentum in industry; however, academics have conducted little research on this emerging phenomenon. Understanding Six Sigma first requires providing a conceptual definition and identifying an underlying theory. In this paper we use the grounded theory approach and the scant literature available to propose an initial definition and theory of Six Sigma. Our research argues that although the tools and techniques in Six Sigma are strikingly similar to prior approaches to quality management, it provides an organizational structure not previously seen. This emergent structure for quality management helps organizations more rigorously control process improvement activities, while at the same time creating a context that enables problem exploration between disparate organizational members. Although Six Sigma provides benefits over prior approaches to quality management, it also creates new challenges for researchers and practitioners.     

Lean Six Sigma methodology and application

For last 15 years, Six Sigma that many leader companies have put into practice, help companies to increase their profit and develop by making their process more effective. Six Sigma focuses on quality more than speed. Lean Management removes weakness of Six Sigma on speeding process. In this study, the Lean Six Sigma methodology developed by using these two techniques together is presented. The goal of application is making process lean and increasing the level of sigma. The necessary preventions and recommendations for decreasing defects are presented in this study performed in one of the leading white goods company.     

The evolving theory of quality management: The role of Six Sigma

While Six Sigma is increasingly implemented in industry, little academic research has been done on Six Sigma and its influence on quality management theory and application. There is a criticism that Six Sigma simply puts traditional quality management practices in a new package. To investigate this issue and the role of Six Sigma in quality management, this study reviewed both the traditional quality management and Six Sigma literatures and identified three new practices that are critical for implementing Six Sigma's concept and method in an organization. These practices are referred to as: Six Sigma role structure, Six Sigma structured improvement procedure, and Six Sigma focus on metrics. A research model and survey instrument were developed to investigate how these Six Sigma practices integrate with seven traditional quality management practices to affect quality performance and business performance. Test results based on a sample of 226 US manufacturing plants revealed that the three Six Sigma practices are distinct practices from traditional quality management practices, and that they complement the traditional quality management practices in improving performance. The implications of the findings for researchers and practitioners are discussed and further research directions are offered.     

六西格玛管理——企业竞争制胜的利器

激烈的市场竞争要求企业具备低成本、高质量。六西格玛管理能有效识别并消除变异、提高质量、持续改进,是企业增强竞争优势的有效途径。本文通过分析六西格玛管理模式的内涵,提出当前金融危机环境下实施六西格玛管理的必要性。通过分析我国实施六西格玛的现状,阐述了当前我国企业实施六西格玛的重要现实意义。作为一种有效的质量管理模式,六西格玛不是单纯的技术方法的引用,它代表了先进的质量管理发展方向。此研究将有助于我国企业管理层科学地认识六西格玛,也有助于该方法在我国企业的推广。     

Applied Product Capability Analysis Chart in Measure Step of Six Sigma

This paper will apply product capability analysis chart PCAC in Measure step of Six Sigma. Because the test model is sampling, sampling error must be consider. Thus minimum value will be used to evaluate process capability. Besides the paper used minimum value to evaluate process capability, we also applied the concept of Six Sigma in PCAC and construct PCAC of Six Sigma standard. Finally, PCAC of Six Sigma standard will apply in Six Sigma project of Offset Ratchet Wrenches which manufactured by Y company.     

Six Sigma: The role of goals in improvement teams

The tenets of goal theory have been well established as a motivation mechanism in the management literature. However, some quality-management advocates, such as W. Edwards Deming, often criticize the use of goals. This research investigates the tension between goals and quality management in the Six Sigma context. We find empirical support that goals can be effective in Six Sigma improvement teams when teams adhere to the Six Sigma tools and method. However, challenging goals are counterproductive when Six Sigma teams do not use the tools and methods rigorously. This research reconciles the differences between quality management and goal theory by showing that the Six Sigma tools and method interact with goals.     

中国企业六西格玛管理实施模型研究

随着六西格玛管理的迅速推广,不少中国企业通过实施六西格玛取得了显著的效益,当在实施六西格玛管理过程中也存在很多问题。因此,了解六西格玛在中国的实施现状,总结适合中国企业实施六西格玛管理的模式至关重要。文章基于对六西格玛管理关键成功因素的分析,构建了适合中国企业的六西格玛管理实施模型。为中国企业通过实施六西格玛管理建立一套持续改进的管理模式奠定了基础。     

六西格玛理论在高职单独招生管理中的应用

本文从介绍六西格玛质量管理基本内容入手,就当前高职招生管理中的一些突出问题,有针对性地提出应用六西格玛质量管理方法加以改进的意见与措施。     

基于平衡计分卡的六西格玛项目选择指标体系构建

企业如何对六西格玛项目进行选择,选择一个科学的评价体系至关重要。文章借鉴了六西格玛平衡计分卡原理和SWOT企业战略管理分析理论,通过财务、顾客、内部业务流程以及学习和成长四个维度分析,最后经过咨询质量管理专家,对指标进行修正,构建了基于六西格玛平衡计分卡的评价体系,希望能够为六西格玛项目选择提供一个有益的借鉴。     

Lessons from Sweden’s first large-scale implementation of Six Sigma in healthcare

The Skaraborg Hospital Group (SkaS) has implemented a variety of quality management initiatives in the last 20 years in accordance with its strategy of excelling at quality development to fulfill the needs and expectations of its patients. One such initiative is Six Sigma, which has contributed to more than 40 completed improvement projects. Using an action research approach, this article describes the lessons that were learned from the first 22 Six Sigma projects, completed between 2006 and 2008 and having a success rate of 75%. We further describe how these insights have contributed to other ongoing quality improvement activities at SkaS. In particular, the paper presents some key points not earlier described in other Six Sigma healthcare applications.