Implementation and financial accounting of quality training and education

International Journal of Advanced Research in Engineering and Technology (IJARET), ISSN
0976 – 6480(Print), ISSN 0976 – 6499(Online) Volume 4, Issue 5, July – August (2013), © IAEME
176
IMPLEMENTATION AND FINANCIAL ACCOUNTING OF QUALITY
TRAINING AND EDUCATION PROGRAMMES IN A PLASTIC PRODUCTS
MANUFACTURING COMPANY
Muhammed Zakkeer M.1
, Jerry Varghese2
, S. Jose3
, S.R. Devadasan4
1
Dept. of Mechanical Engineering, T.K.M. College of Engineering, Kollam, India,
2
3
4
Dept. of Production Engineering, PSG College of Technology, Coimbatore, India,
ABSTRACT
‘Training and education’ plays an influential role in the field of Quality Management. There
are many factors that influence the successful implementation of Total Quality Management in
which factors such as training and education, employee involvement, management commitment,
continuous improvement etc. play a pivotal role. The purpose of this paper is to design a Quality
Improvement Oriented Training and Education Programme (Q_TEPS) for a plastic products
manufacturing industry and to explore its performance by test implementing it into practice. The
performance of the Q_TEPS was measured in financial terms in order to evolve the income and
expenditure account pertaining to the Q_TEPS in the company. The implementation of Q_TEPS in
the plastic products manufacturing company enables the company to gain a considerable amount of
tangible and intangible benefits. The value of this paper lies in the indication from the literature
review that no work has been done till date on implementing Q_TEPS in a plastic products
manufacturing firm.
Key words: Q_TEPS, Total quality management, Training and Education
1. INTRODUCTION
Total Quality Management (TQM) is an integrative management philosophy aimed at
continuously improving the performance of products, processes and services to achieve and exceed
customer expectations [1]. Zhang et al. in [2] defined that ‘quality’ refers to attributes bearing the
capacity to satisfy wants, needs and meeting certain standards, whereas, in education and training,
the capacity refers to the effectiveness and efficiency in the process of learning. In the present
scenario, quality is a main concern for many organizations, both public and private. Also, TQM
INTERNATIONAL JOURNAL OF ADVANCED RESEARCH IN
ENGINEERING AND TECHNOLOGY (IJARET)
ISSN 0976 - 6480 (Print)
ISSN 0976 - 6499 (Online)
Volume 4, Issue 5, July – August 2013, pp. 176-187
© IAEME: www.iaeme.com/ijaret.asp
Journal Impact Factor (2013): 5.8376 (Calculated by GISI)
www.jifactor.com
IJARET
© I A E M E

177
models suggested by leading quality gurus lay an emphasis on training and education to achieve
continuous quality improvement [3].
The purpose behind this research project was to design a structured Q_TEPS for a company
and to explore its performance in financial terms by implementing the designed Q_TEPS in a
practical business environment. For the research purpose, the Q_TEPS for a plastic products
manufacturing unit were designed, implemented into practice, and their performance was financially
viewed. A detailed literature search indicated that this work is first of its kind. The details of this
research project are presented in this paper.
2. METHODOLOGY
The literature was studied to gather knowledge on training and education. Then, the Q_TEPS
requirements were extracted by refining the literature and also through the knowledge of the
requirements. The plastic products manufacturing unit was visited and the products and the
manufacturing processes were studied. Based on both the theoretical and practical knowledge
accumulated, the specific Q_TEPS requirements relevant to the company were identified. For
fulfilling these Q_TEPS requirements, the detailed design of Q_TEPS for the company was created.
Then, the designed Q_TEPS was implemented into the company’s practical working environment
with the co-operation of the management and staff of the company. In order to measure the
performance of the implemented Q_TEPS, the financial statements of the company were collected
after a period of nearly two months post the Q_TEPS implementation. Using the collected data, the
financial values related to the tangible and intangible activities of Q_TEPS in the company were
computed.
3. LITERATURE REVIEW
Garavan et al. in [4] considered training, motivation and development of employees at all
levels within organizations as vital components in maintaining competitiveness in the international
arena. Also, imparting training and education to the employees helps in attaining continuous quality
improvement [5]. Mendes et al. in [6] suggested that employees’ involvement/commitment, and
quality training and development are key factors for successful TQM implementation.
3.1. Concept of training among researchers
Many definitions and interpretations of training and development can be found within the
training literature. For instance, Van Wart et al. (1993) suggested that “training is an application
driven and aims to impart skills that are useful immediately in particular situations” [7]. Training is
defined as the systematic acquisition and development of the knowledge, skills, and attitudes
required by employees to adequately perform a task or job or to improve performance in the job
environment (Goldstein, 1980; Latham, 1988) [8]. Therefore, it is fundamental for an organization to
maintain a necessary competence in its employees through adequate training.
3.2. Types of training
Previous researches indicate that many types of training can be implemented. The first is
formal training, which is done away from the job with an instructor using standardized training
procedures. The second type of training is On-the-Job Training (OJT) which occurs during the regular
working hours. Mahmoud et al. in [9] cited three other types of training.

178
Further [10] states that, TQM training differs from other training. Normal training may be in
the form of a once-off course which may not be presented every year. Whereas, TQM training is an
unending and continuous process. Otherwise, the TQM objective of continuous improvement cannot
be attained.
3.3. Q_TEPS and its advantages
Reference [11] argued that most features generally associated with TQM, such as quality
training, process improvement and benchmarking, do not generally produce advantage, but certain
tacit, behavioural, imperfectly imitable features can produce advantages. On the other hand various
researchers have reported varied types of benefits of Q_TEPS. Some of them are, improved employee
involvement [1, 12], improved communication [1, 3], increased productivity [1, 12], improved quality
and less rework [1, 12] and improved customer satisfaction [1, 3]. Thus, many researchers forecast
that the main outcome of Q_TEPS efforts is product quality. But [3, 13] suggest that it is not only
limited to product quality, since Q_TEPS helps to improve employee morale, and is also useful in
nurturing and enhancing human values , a major aspect of TQM.
4. MANUFACTURING OF PLASTIC PRODUCTS
The plastic products manufactured by the selected company include screw plugs, door
bushes, furniture bushes, curtain brackets, curtain rings and towel rods of various sizes. The raw
materials used are, High density Polyethylene (HDP), Poly Propylene (PP), Styrene and are
purchased in the form of granules The die for the specific product to be manufactured is set onto the
machine. The raw material is dried or heated manually under direct sunlight if moisture content is
present. Then, the polymer granules are manually loaded in small quantities onto the heating
chamber of the injection moulding machine and the granules are melted at around 160º C-175º C.
The required part is created within the mould cavity. Then, the finished part is removed from the die
and cooled in normal water. The major quality threats associated with this process are formation of
bubbles or voids in the finished part, discoloration of the finished part, flash formation, sink marks,
poor finish, surface marks on the finished product, and irregularities in the shapes.
5. DESIGN OF Q_TEPS
The specific and detailed training programmes for the selected training programmes (Table 1)
were designed. As a sample, the detailed design related to the topic, “Quality through continuous
process assessment” is presented in Table 2. The programme schedule includes lectures, interactive
sessions and feedback collection sessions. The detailed design for all the Q_TEPS topics for the
company were done theoretically and then refined after consulting the top managerial personnel
employed in the company. Thus, the practical viability of the designed Q_TEPS for the company
was ensured.

179
Table 1: Topics of Q_TEPS
6. IMPLEMENTATION OF THE DESIGNED Q_TEPS
After confirming the practical compatibility of the designed Q_TEPS, the next stage in sequence was the
implementation of the designed Q_TEPS into the real time business environment. Training programmes for
each of the 20 Q_TEPS topics were conducted in stages. A time period of nearly one month was required for
the successful completion of the designed Q_TEPS. The programmes included lectures sessions, interactive
sessions, on the job training sessions and feedback collection sessions. After the implementation of the
designed Q_TEPS, measuring the performance of the Q_TEPS is an important factor. Performance
measurement deals with the projection of financial values. This implied that the financial evaluation of the
implemented Q_TEPS is essential.
Table 2: Q_TEPS on “Quality through continuous process assessment to avoid/rectify flash
formation on the finished part”
Topic
No.
Topics
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Quality planning for process control
Corrective action for non-conformities
Quality through communication
Quality through raw material handling
Quality awareness on the importance to conform to specified
dimensions
Preventive action for non-conformities
Quality through continuous process assessment
Quality awareness on the importance of energy conservation
Cost of poor quality: Estimation
Quality council and its responsibilities
Quality assurance audits
Methods of gathering competitor’s information
Quality in marketing
Quality maintenance of books and records
Attitude towards quality
Impact of quality on labour turnover and absenteeism
Quality improvement oriented performance appraisal system
Quality through safety training
Quality improvement drives
Half day training on “Quality through continuous process assessment to avoid/rectify flash formation
on the finished part”
Program schedule
11.00 - 11.30 am Introduction
11.30 – 11.40 am Tea Break
11.40 – 01.00 pm Lecture on the importance of continuous
monitoring of the production process
Lecture on how to reduce/ rectify flash
formation in the part
Lecture on the losses that can be incurred due
to ineffective process monitoring
01.00 – 01.30 pm Lunch Break
01.30 – 01.45 pm Interactive session
01.45 – 02.00 pm Questionnaire distribution and feedback
collection
No. of operators/ workers/ 10(o) + 4(s)
supervisors
Expected Outcome Employees become more conscious on the
importance of continuous monitoring of the
production process
Scrap rate can be reduced

180
7. FINANCIAL CONVERSION OF Q_TEPS ACTIVITIES
As mentioned earlier, a majority of the Q_TEPS activities, particularly, expenditure, gains,
assets accumulation, and increasing liabilities take place in intangible forms. In order to financially
account these activities, it is important that they are appropriately converted into financial values. To
achieve this purpose, four approaches were considered.
• Individual sales price of product
• Turnover basis
• Average sales price concept
• Average salary concept [3].
The advantages of the average salary concept exceed all the other methods for the financial
conversion of Q_TEPS activities. Moreover, previous researches on training indicate a close
relationship between training and salary of employees. Taking these factors into consideration, this
method was preferred for the financial conversion calculations. In this method, the average monthly
salaries of all the categories of employees who are entitled to become members of the Q_TEPS are
considered. The financial conversion models used in Devadasan et al. (1999) for measuring the
performance of quality circles were referred due to the unavailability of any suitable multiplication
factor for the calculations [14].
7.1 Financial computation of Q_TEPS activities
In order to compute the Q_TEPS activities in the company, the monthly financial statements
of the firm after the implementation of the Q_TEPS were gathered. With the support of these
documents, the Q_TEPS expenses and gains were computed. The sample computation for estimating
the Q_TEPS activities pertaining to the Q_TEP titled “Quality through continuous process assessment
to avoid/rectify flash formation on the finished part” (detailed design shown in Table 2) has been
illustrated here.
7.1.1 Tangible expenses
Number of workers = 10, Number of supervisors = 4,Total number of participants = 10+4 =
14. Duration of the Q_TEP = Half day (3 hrs.)
The computation of tangible expenses incurred has been presented below:
Writing materials: workbooks, paper, pencil/pen = Rs.20/person.Refreshments = Rs.50/person.
Tangible expenses of the Q_TEP = (50+20) x 14 = Rs.980
7.1.2 Intangible expenses
Average salary of workers = Rs.250/day, Amount equivalent to services hours lost for workers =
Rs.93.75/employee. Average salary of supervisors = Rs.350/day
Amount equivalent to services hours lost for supervisors = Rs.131.25/ employee
Intangible expenses of the Q_TEP = (93.75 x 10) + (131.25 x 4) = Rs.1463
The computation of the tangible and intangible expenses for all the Q_TEPS was carried out
similarly and their values are projected in Table 3.

181
Table 3: Tangible and intangible expenses
Q_TEP
No.
Tangible
expenses in INR
Intangible
expenses in INR
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
1120
1400
1470
1120
980
1120
980
1120
1400
1400
700
1190
840
840
1470
1400
1400
1400
1400
1400
1650
1688
2213
1650
1219
1375
1463
1650
1688
2025
1182
1532
1388
1388
2232
2025
1688
1688
2025
1688
Total
expenses
24150 33457
7.1.3 Tangible gains
The computation of the tangible gains for the same Q_TEP topic has been being presented in
this section. After the successful implementation of this programme, it was found that the loss
incurred due to flash formation on the finished part was reduced from 1 to 0.3 percent. This indicates
a tangible gain of 0.7 percent of the total volume being produced. The computation followed to
depict this tangible gain has been presented below.
• Screw plugs
Daily volume of production = 25000 nos., Loss incurred = 1%
Tangible gain obtained = 0.7%, Daily savings = 0.7% * 25000 = 175 nos.
Avg. price of screw plugs/pc. = Rs.1, Daily savings in INR = Rs.175
Annual savings in INR = Rs.63, 875
The savings obtained for all the other products including door bushes, L-brackets, towel rods,
furniture bushes, and curtain rings, straight and bend bracket were computed similarly. The annual
gain obtained for the respective products is depicted below.
Total annual savings obtained = Rs.63, 875 + Rs.6643 + Rs.6899 + Rs.8943 + Rs.1278
+ Rs.70, 263 + Rs.7154 = Rs.1, 65,055.
Similar approaches were followed to compute other tangible gains, whose values are
projected in Table 4. As shown, the Q_TEPS in the company is expected to result in a financial gain
of Rs.10, 79,250.

182
Table 4: Tangible gain
Sl
No.
Tangible gain obtained
Percentage
of savings
Savings in
INR/year
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Reduction in returns due to poor finish
Reduction in loss due to discoloration and
degradation
Proper raw material handling
Accuracy in dimensions
Reduction in loss due to presence of sink
and surface marks
Reduction in flash formation
Energy conservation
Reduction in overall returns and rejections
Reduction in labour turnover and
absenteeism
Increase in production volume
0.5
0.05
1.5
0.5
0.1
0.7
3
0.1
4
1
61,686
11,794
3,53,687
1,11,874
13,543
1,65,055
23,400
23,581
78,840
2,35,790
Total tangible gain/year in INR 10,79,250
7.1.4 Intangible gains
The features of financial conversion models pertaining to a sample activity of Q_TEPS is
illustrated in the following subsection.
Enthusiasm account
If the performance of the Q_TEPS is good, it must evoke enthusiasm among the members.
Since, the interests among the employees are reflected in various degrees, points are assigned to
measure enthusiasm (desired out of Q_TEPS participation) and one percent of average monthly
salary of the employee in allotted against each point [14]. The details are shown Table 5.
Table 5: Financial conversion of enthusiasm
Sl.
No
Reaction Nature of reaction Points
Responsibilitie
s
1.
2.
Interest towards
working beyond the
working hours with
no additional
reward
Interest towards
consulting fellow
employees and
outside experts
• Fully interested
• Partially Interested
• Not interested at all
• Discusses the matters / issues related to
the problem beyond the working hours
• Discusses the matters / issues related to
the problem within working hours
• Discusses the matters / issues partly
related to the problem either beyond or
within the working hours
• Not discussed at all
2
1
0
3
2
1
0
Immediate
reporting
officer
Maximum points allocated : 5 points
Value of each point : 0.1 % of average salary
/ employee

183
Illustration
The average salary/employee/month in the company is Rs.8100. The employees were
observed to assess their enthusiasm. Let the name of the employee observed be assumed as ‘X’. His
enthusiasm after participation in Q_TEPS was observed for a week after four weeks of the
commencement of the concerned Q_TEPS by the responsible personnel. It was observed that on an
average, the employees earned 3 points. The financial value added by ‘X’ by showing enthusiasm in
this case is Rs.243/- (i.e., 3 points x 1/100 x Rs.8100 = Rs.243/-). Similarly, for 20 employees, the
total value comes up to Rs.4860/- (i.e., 243 x 20 = Rs.4860/-).
Similarly, the other intangible gains were computed using the financial conversion models.
The financial values of intangible gains are shown in Table 6. Subsequently, the income and
expenditure account pertaining to the conduct of Q_TEPS at the company for a year was developed.
These statements are shown in Table 7.
Table 6: Total intangible gains obtained after the implementation of the training programmes
Sl No. Intangible gain
Intangible
gains in INR
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
Motivation account
Enthusiasm account
Work culture account
Communication account
Positive attitude account
Awareness account
Decision making ability account
Creativity account
Initiative account
Work performance account
Quality of work life account
Skills development account
Team spirit account
9720
4860
6480
4050
6075
1944
6480
3240
3240
6480
12,960
9720
8100
Total intangible gain per year in INR 83,349
8. RESULTS AND DISCUSSIONS
The plastic products manufacturing firm where this research project was conducted is a small
scale industry. But, the implementation of this kind of a well-structured Q_TEPS even in a small
scale industry is a very difficult and tedious task. The major difficulty that we faced was in
convincing the management in order to test implement the designed Q_TEPS. This highlights the
statements in literature regarding the influence of management commitment and support in order to
successfully conduct training programmes. But, as the positive features of Q_TEPS outweighs the
input provided in terms of money, time, and hard work etc., the management committed in test
implementing the Q_TEPS. The next problem that encountered in the middle was the difficulty in
penetrating into the tight and busy business schedule. To resolve this issue, the training programmes
were designed in such a manner so as not to affect the daily working of the company. Half day
training programmes were preferred and the Q_TEPS was designed accordingly. On-the-job training
sessions were also included for relevant topics. The schedule for the training programmes were
arranged in such a manner that the leisure periods were utilized efficiently in order to avoid higher
production loss rates.

184
Table 7: Income and expenditure account of Q_TEPS
Account Expenditure Income
Motivation a/c
Enthusiasm a/c
Work culture a/c
Communication a/c
Positive attitude a/c
Awareness a/c
Decision making ability a/c
Creativity a/c
Initiative a/c
Work performance a/c
Quality of work life a/c
Skills development a/c
Team spirit a/c
Poor finish reduction a/c
Discoloration and degradation reduction a/c
Raw material handling a/c
Dimensional accuracy a/c
Sink and surface marks reduction a/c
Flash formation reduction a/c
Energy savings a/c
Returns and rejections reduction a/c
Labour turnover and absenteeism reduction a/c
Production increase a/c
Training expense tangible a/c
Training expense intangible a/c
Value addition
24150
33457
11,04,992
11,62,599
9720
4860
6480
4050
6075
1944
6480
3240
3240
6480
12,960
9720
8100
61,686
11,794
3,53,687
1,11,874
13,543
1,65,055
23,400
23,581
78,840
2,35,790
11,62,599
After the implementation phase, a period of nearly two months was provided so that the
implemented Q_TEPS could penetrate the organizational structure. This is followed by conducting
financial performance of the implemented Q_TEPS so as to clarify the validity of the implemented
programmes. The details regarding the tangible expenses related to the Q_TEPS was obtained
through the consultation with the manager of the company. The intangible expenditures are related to
service hours of employees lost, production loss etc. The intangible expenditures were carefully
converted into financial values using appropriate models proposed by Devadasan et al. (1999) [14] as
described in this paper. Accounting intangible income indeed appeared to be a challenging task. The
allocation of points for the models as described in this paper was done after the consultation with the
manager and the technical supervisors of the company. The income and expenditure account which
can help in making some interpretations about the implemented Q_TEPS was evolved. Mentioned
below are some of the inferences drawn from Tables 3, 4, 6 and 7.
• The tangible training expenditure that was incurred for implementing Q_TEPS in the
company came nearly around Rs.24, 150.
• The intangible training expenditure that was incurred for implementing Q_TEPS in the
company was estimated to be nearly around Rs.33, 457.
• The total tangible income from the implementation of the Q_TEPS in the company when
computed came nearly around Rs.10, 79,250.

185
• The total intangible income obtained from the implementation of the Q_TEPS in the
company was estimated to be nearly around Rs.83, 349.
• The value addition that could be obtained annually including both tangible and intangible
values through the implementation of the Q_TEPS comes nearly around Rs.11, 04,992.
The financial figures projecting the various outputs of this successfully implemented
Q_TEPS definitely indicate a considerable income through value addition It shows the importance of
Q_TEPS in the field of quality management.
9. CONCLUSION
From the inception of Total Quality Management into the organizational environment, the
need for training and educational programmes has been emphasized. As literature indicates, training
and education besides improving the product quality, helps in producing several intangible benefits
such as employee morale, creativity, enthusiasm etc. [3]. Besides this, several researchers have
emphasized training and education as one of the critical success factors to successful TQM
implementation [1]. From previous researches, we can summarize that attaining quality is an ongoing
process and so, training should be continuous as well. It should also be noted that Q_TEPS can be
successful only if all the employers, including the top management and other managers are well
educated in all aspects of total quality and extend ample support for its successful implementation.
This research work was carried out to determine the role played by training and education in attaining
continuous quality improvement. A plastic products’ manufacturing firm was chosen based on three
reasons.
• Our study indicated that no work was reported in implementing a Q_TEPS in such type of a
firm.
• This kind of an industry had a bright scope for training and education.
• The company had not practiced quality principles until the implementation of this Q_TEP
programme, since it being a small scale industry.
Therefore, the above contributions of this research project can be said to be unique in the field of
TQM. The main contributions of this work include,
• A detailed design of Q_TEPS specific to the company, which can be of help for TQM
professionals.
• The financial computation of the Q_TEPS activities using financial conversion models which
can help in converting the result of Q_TEPS into financial values and to project their
performance through the language of money.
Though the Q_TEPS was implemented successfully and the financial values indicating the
performance of the Q_TEPS were obtained through computations, a validation is required to ensure
the viability of this research project. At this juncture, we decided to record the remarks and
suggestions from the company’s managing director. The managerial personnel shared his ideas and
expertise, during the design of Q_TEPS, its implementation and during the financial computation of
the Q_TEPS. The summary of his remarks is presented in Table 8. His response gave the indication
that this project is indeed a viable one and that a well-structured Q_TEPS will surely reap a number
of benefits.

186
Table 8: Remarks and suggestions from company’s managing director
Remarks and suggestions
The training programme (Q_TEPS) implemented in our organization is
based on the available and approximate figures supplied as an input to implement
the programme. The savings obtained after the implementation of the training
programme for the workers working in various categories are genuine and
reasonable. The programme implemented is very useful and continuous training
programmes can contribute good results in the form of money and quality.
10. REFERENCES
[1] Jiju Antony, Kevin Leung, Graeme Knowles, Sid Gosh, (2002),"Critical success factors of
TQM implementation in Hong Kong industries", International Journal of Quality & Reliability
Management, Vol. 19 Iss: 5 pp. 551 – 566.
[2] L. Efison Munjanganja, Ed. D, (2006), “Improving the Quality of Education and Training
(systems, institutions and programmes) through the UNEVOC Networks”.
[3] N. Kathiravan, S.R. Devadasan, M. Muhammed Zakkeer, (2006),"Quality improvement
oriented training and education programme and its financial accounting system", Industrial
Management & Data Systems, Vol. 106 Iss: 3 pp. 380 – 406.
[4] Garavan, T.N., (1997), Training, development, education and learning: different or the same?
Journal of European Industrial Training 21, 39–50.
[5] Brown, A. (1994), “TQM: implications for training”, Training for Quality, Vol. 2 No. 3, pp. 4-
10.
[6] Luis Mendes, (2012), “Employees’ involvement and quality improvement in manufacturing
small and medium enterprise (SME): A comparative analysis”, African Journal of Business
Management Vol.6(23),pp.6980-6996
[7] Amin Akhavan Tabassi, Mahyuddin Ramli, and Abu Hassan Abu Bakar (2012), “Effects of
training and motivation practices on teamwork improvement and task efficiency: The case of
construction firms”, International Journal of Project Management 30, pp. 213–224.
[8] Phyllis Tharenou, Alan M. Saks, Celia Moore, (2007), “A review and critique of research on
training and organizational-level outcomes”, Human Resource Management Review 17, pp
251–273.
[9] Seyed-Mahmoud Aghazadeh (2007), “Re-examining the training side of productivity
improvement: evidence from service sector”, International Journal of Productivity and
Performance Management, Vol. 56 Iss: 8 pp. 744 – 757.
[10] Werner Vermeulen, M.J. Crous, (2000),"Training and education for TQM in the commercial
banking industry of South Africa", Managing Service Quality, Vol. 10 Iss: 1 pp. 61 – 67.
[11] Mile Terziovski, (2006),"Quality management practices and their relationship with customer
satisfaction and productivity improvement", Management Research News, Vol. 29 Iss: 7 pp.
414 – 424.
[12] I Nusrah Samat, T. Ramayah and Norizan Mat Saad, (2006), “TQM practices, service quality,
and market orientation- Some empirical evidence from a developing country”, Management
Research News Vol. 29 No. 11, pp. 713-728.

187
[13] Anupam Das, Vinod Kumar, Uma Kumar, (2011),"The role of leadership competencies for
implementing TQM: An empirical study in Thai manufacturing industry", International Journal
of Quality & Reliability Management, Vol. 28 Iss: 2 pp. 195 – 219.
[14] Devadasan, S.R., Karthikeyan, M., Kannan, K., Sundararaj, G. and Balamurugan, K. (1999),
“Financial accounting system for quality circle programmes”, Participation & Empowerment:
An International Journal (UK), Vol. 7 No. 4, pp. 72-87
[15] Mrs. Varsha H. Patil and Mrs. Snehal M. Kamalapur, “A Conceptual Thinking Of Total
Quality Management In Engineering Education” International Journal of Management (IJM),
Volume 3, Issue 1, 2012, pp. 169 - 174, ISSN Print : 0976-650245, ISSN Online : 0976-6510
[16] Irfan Gulbarga, Dr.Soam V Chetty and Dr. Jagadeesh P Ganjigatti, “Nn/Brt Based Model For
Evaluating Impact Of TQM On Higher Technical Education” International Journal of
Mechanical Engineering & Technology (IJMET), Volume 3, Issue 2, 2012, pp. 518 - 531,
ISSN Print : 0976 – 6340, ISSN Online: 0976 – 6359
[17] Mohd.irfan khan, anil kumar mishra and prof.(dr.) Y.p.singh, “A Review: Technology
Innovation And Role Of Training And Education In Small And Medium Size Enterprise And It
Sector” International Journal of Management (IJM), Volume 4, Issue 3, 2013, pp. 75 - 81,
ISSN Print : 0976-650245, ISSN Online : 0976-6510

Implementation and financial accounting of quality training and education

Recommended

Recommended

More Related Content

What's hot

What's hot (20)

Similar to Implementation and financial accounting of quality training and education

Similar to Implementation and financial accounting of quality training and education (20)

More from IAEME Publication

More from IAEME Publication (20)

Recently uploaded

Recently uploaded (20)

Implementation and financial accounting of quality training and education