Research on Optimal Delivery Days and Customer Satisfaction Based on Quality Costs

Customer satisfaction is an important index to evaluate the competitiveness and efficiency of an enterprise. Every enterprise is confront with the subject of supplying with the customer satisfactory products at the lowest costs and the highest manufacturing speed. Regarding the delivery days of a coach company as a design variable, this paper builds up an optimization model of customer satisfaction, and suggests an effective method to reduce costs and increase customer satisfaction based on analysis and research.

Research on goal-setting method of rock drivage based on the balance among period, cost and quality

On the basis of the analysis on the disadvantages of the original goal-setting about rock drivage, this paper defined the ＂life cycle quality＂. With project management theory and the Cobb-Douglas function, ＂quality-cost and quality-price curve model＂ and the ＂total cost-period prediction model＂ were built. Then the goal-setting method of the balance among quality, cost and period of rock drivage was constructed by finding ＂life cycle cost＂ through ＂life cycle quality＂ using ＂quality-cost and quality-price curve model＂ and ensuring period through ＂life cycle cost＂ using ＂total cost-period prediction model＂ （hereinafter referred to as the ＂three goals balance method＂）. ＂Value contribution＂ which is the value of the contribution to a mine because of rock drivage, was found in the process of constructing the ＂quality-cost and quality-price curve model＂. An industrial test was done in coal mine A with the research results, staff footage efficiency improved by 24.24%, the period shortened by 14.3%, the ＂life cycle cost＂ dropped by 2.09%, the ＂life cycle quality price＂ improved by 3.29%, and value contribution increased by 25.3%. The result shows that the new goal method setting on the basis of coal mine profit maximization can ensure construc- tion period. At the same time, it can realize cost and quality objectives and the optimization and balance of relationship among them; rewarding excavation teams by ＂value contribution＂ can combine organizational goal with personal goal, it significantly raise the employee＇s work efficiency.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Study on Model for Assessment of Quality Management Performance of Coal Preparation Plant in CIMS

In this paper the method to calculate intangible quality cost is put forward for the first time based on the production and management characteristics of coal preparation plant. A model for assessment of quality management performance of coal preparation plant is established on the ground of quality cost. By using of CIMS integration environment the strategy to carry out the model and the application example are also offered. It provides a new and feasible way to assess performance quality management of coal preparation plant.

Enterprise resource planning implementation decision & optimization models

To study the uncertain optimization problems on implementation schedule, time-cost trade-off and quality in enterprise resource planning （ERP） implementation, combined with program evaluation and review technique （PERT）, some optimization models are proposed, which include the implementation schedule model, the timecost trade-off model, the quality model, and the implementation time-cost-quality synthetic optimization model. A PERT-embedded genetic algorithm （GA） based on stochastic simulation technique is introduced to the optimization models solution. Finally, an example is presented to show that the models and algorithm are reasonable and effective, which can offer a reliable quantitative decision method for ERP implementation.