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Activity-based quality managementTillema, K.H.

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Publication date:2002

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Citation for published version (APA):Tillema, K. H. (2002). Activity-based quality management: Een synthese van kwaliteitsmanagement enActivity-Based Costing. s.n.

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Summary

The NEN-EN-ISO 9000 (the Dutch version of ISO 9000), which describes thebasic principles of quality management systems and specifies the relevantterminology, breaks down quality management into quality planning, quali-ty control, quality assurnnce and quality improaement Quality planning focu-ses on determining the quality objectives and the required processes andtools. Quality control is aimed at complying with quality requirements,while quality assurance is about creating confidence that these requirementsare being complied with. Quality improvement is defined as enhancing theability to comply with the quality requirements. Until recently, the empha-sis was on quality planning, control and assurance. Quality improvementhas, so far, received far less attention. This is probably as a result of the pro-blems many organisations experienced in achieving improvements due tothe fact that quality management systems in practice are often independentfrom the management and control of primary processes. It therefore seemsa good idea toreview the possibilities of a link to othermanagement systems.In this context, the relationship between quality improvement and Actiaity-Based Costing (ABC) has been highlighted in various publications, with theusual conclusion that the ABC method could contribute towards the designand implementation of quality improvements (e.g. Ittner, 1999,pp.492-500;Kaplan and Cooper, 1998,pp.47-56; Rummler and Brache, 1995,p.116, andShields and McEwen,1996, p. 18). These publications argue that the syste-matic characterof ABC fits the qualitymanagementmethods well. The maincriticism levelled at the cost-differentiation methods is that they do not fit inproperly with a systematic approach of the operations of organisations and,in addition, that they produce inaccurate cost information.

The review is based on the following formulation:

In which way can existing concepts of qunlity management and Actiaity-Bnsed Costing be synthesised" so that it leads to nezu insights with respectto quality improaement techniques for organisations?

' ' Literal meaning: linked to each other

The following five questi

1 What are the basic prAct iuitV-Based Cosl ingto now?

2 What are the argumelment and Actiaity- Batics of this synthesis?

3 Which relationships ICosling lead to new in

4 How can quality marsed in a conceptual m

5 What are the practicalniques that are baseAc t íu i t y-Bascd C ost ing

Question LTwo literature studies wrThese are described in(Actiaity -B ased Costing).After discussing a numbdefined as the extent to wrespond with the wishesment, it is standard practtrol, assurance and impmanagement, the conceptionship between qualit'then examined. The fina'quality costs'. This notiorassessment costs and intering these quality costs aption problems.The basic principles of qrr quality management i

organisation;. quality management

king;. quality management

improving qual i ty;o quality management c

tion of improvements

In the third section, Ácllrwhich attributes costs toclients) on the basis of a

SUMMARY 293

'n of ISO 9000), which describes thesystems and specifies the relevant

;ernent into quality planning, quali-nprorte*tent.Quality planning focu-:s and the required processes and>lying with quality requirements,confidence that these requirementszement is defined as enhancing theements. Until recently, the empha-I assurance. Quality improvementis is probably as a result of the pro-n achieving improvements due to.s in practice are often independentmary processes. It therefore seemslink to other management systems.qualify improvement and Actiaity-d in various publications, with theruld contribute towards the designnents (e.g. lttner, 1999 , pp. 492-500;nmler and Brache, 1995,p.116, ande publications argue that the syste-rragement methods well. The mainrn methods is that they do not fit inhe operations of organisations and,r cost information.

rmulation:

uality managenrcnt and Actiaity-Ieads to new insights with respect,ganisations?

The following five questions were derived from this formulation:

1 What are the basic principles underpinning quality management andActiaity-Based Costíng and how have these two concepts developed upto now?

2 What are the arguments for reviewing a synthesis of quality manage-ment and Actiaity- Based Costing and what are the specific characteris-tics of this synthesis?

3 Which relationships between quality management and Actiaity-BasedCosting lead to new insights into quality improvement?

4 How can quality management and Actiaity-Bnsed Costing be synthesi-sed in a conceptual model?

5 What are the practical experiences with new quality improvement tech-niques that are based on a synthesis of quality management andAc tiaity-B ased Cost ing?

Question 1Two literature studies were carried out in order to answer ouestion 1.These are described in section 2 (Quality management) and section 3(Actiit i ty -B n s ed Costin g).After discussing a number of definitions from the literature, quality wasdefined as the extent to which the characteristics of a product or service cor-respond with the wishes of the relevant stakeholdeis. In quality manage-ment, it is standard practice to make a distinction between planning, con-trol, assurance and improvement. The development phases of qualitymanagement, the concept Total Qualíty Management (TQM) and the rela-tionship between quality management and process management werethen examined. The final paragraph of section 2 is devoted to the subject'quality costs'. This notion is defined as the sum of the prevention costs, theassessment costs and internal and external failure costs. In practice, measu-ring these quality costs appears to cause problems, partly because of defini-tion problems.The basic principles of quality management are summarised as follows:r quality management is focused on the players/doers in and around an

organisation;. quality management is process oriented and requires long-term thin-

king;. quality management involves planning, controlling, assuring and

improving qual i ty ;. quality management comprises both physical and mental implementa-

tion of improru ements.

In the third section, Actiztíty-Based Costing (ABC) is defined as a method,which attributes costs to products (or other cost units, such as services orclients) on the basis of a causal link between products and the activities

294 A(-T IVITY-8 , \SED QUALIT\ I \TANACEMEN I

required for these products. The method originated in the gOs as a reactionto a global attribution of the inclirect costs by means of a snrcharge on thedirect costs. ABC starts with an analysis of the activities of an organisation.These activities are subsequently grouped in cosÍ pools on the basis of afixed ratio of the costs that these activities generate, regardless of the extentto which they are consumed. Furthermore, a cost driier (a factor determi-ning the cost level) is established for each pool. After that, the costs per cosfpool are gathered and the total per pottl rs attributed to the products on thebasis of consumption of activities. Finally, the costs for each of the productsare added up, resulting in the cost price of the products.The section on ABC then focuses on the identification of the activities. Inaddition, the issue of ABC as instrument for decisions is discussed. Finallv.a comparison is made with the production-centre method (pcM), and anumber of practical applications of ABC are discussed.The basic principles of ABC are summariseci as follows:' ABC primarily focuses on the proper differentiation of indirect costs;' ABC generates insight into the volume and the causal links of the indi-

rect costs;. ABC highlights the activities of an organisation;o ABC uses the cost dríaers as an important instrument for attributing

costs;o ABC is basically an indication instrument.

Question 2To answer question 2, seven semi-structured interviews were conductedwith experts of both management systems. These interviews are elabora-ted in section 4. Six arguments for a synthesis of quality management andABC were raised:r cost management is, by definition, part of quality management;r ABC can support organisation diagnoses, quality management and

process improvements;r actions based on insight into the relationship between cost and quality

strengthens competitive ability;' ABC supports efficiency goals, quality management and effectiveness

goals;r a synthesis could contribute to the establishment of proper performan-

ce indicators;. a synthesis can provide support in pro/con arguments between quali_

ty and costs.

During the interviews, attention was also focused on the possible pitfallsof a synthesis of quality management and ABC. For example, a synthesiswould always result in adaptations of the two separate management sys-tems, creating the danger of 'compromises'

on crucial points. Another fie-quently mentioned pitfall touches on the same issue. This refers to the risk

SUMM.\RY

of insufficient depth of aby the independent systesynergy anymore.Finally, the specific charao the cost driuers are the

and costs (ABC);o the processes and thei. a synthesis should be

systems;o sufficient attention sh

tional units on whichthem;

r a synthesis should be

Question 3

Question 3 is described iand Ac t ía ih1 -B asecl Co st i n5other in order to obtain bsubsequently discussed cScania, a discreet-assemtconcluded with the elaboin which the relationshinCosting is discussed in tirtThe results of a synthesis rtigated on the basis of thincluded oblectified choi,tion gathering, improvedmeasuring and informatirA choice was then made farea of research, becauseare the most applicable irhave a clear structure. wh

Attention was subsequen.wi th the f ina l conclus ionmation and aimed at straciency and / or the profit pthe interests of internal aris aimed at both quality nThen, quality managemertant points and the discuselaborated. This resultedsion of a conceptual modsynthesised; see diagram

ACTIVITY.BASLD QUÁLI IY ]\,1ANACËN4EN]

I originated in the 80s as a reaction;ts by means of a surcharge on theof the activities of an organisation.ped in cost pools on the basis of ars generate, regardless of the extentore, a cost driaer (a factor determi-hpool. After that, the costs per cosÍs attributed to the products on they, the costs for each of the productsof the products.: identification of the activities. Intfor decisions is discussed. Finally,:tion-centre method (PCM), and aI are discussed.rised as follows:r differentiation of indirect costs;ne and the causal links of the indi-

rganisation;rortant instrument for attributing

ment.

:tured interviews were conducted:ms. These interviews are elabora-thesis of quality management and

art of quality management;

anoses, quality management and

tionship between cost and quality

ty management and effectiveness

tablishment of proper performan-

ro/con arguments between quali-

;o focused on the possible pitfallsrd ABC. For example, a synthesisre two separate management sys-:s'on crucial points. Another fre-same issue. This refers to the risk

5UI\IMAR\ 295

of insufficient depth of a synthesised model, because the purposes servedby the independent systems differ so much that there canbe no question ofsyneÍgy anymoïe.Finally, the specific characteristics of a synthesis were examined:r the cost driaers are the link between the activities (quality management)

and costs (ABC);r the processes and their activities form the core of the analysis;. a synthesis should be based upon the objectives of both management

systems;. sufficient attention should be devoted to those parts of the organisa-

tional units on which the synthesis focuses and to the links betweenthem;

r a synthesis should be examined in more detail in a field study.

Question 3Question 3 is described in section 5. In this section, quality managementand ActiaitV-Bqsed Costing are studied in more detail and compared to eachother in order to obtain building blocks for a synthesis. The s;mthesis wassubsequently discussed during three meetings with representatives fromScania, a discreet-assembly organisation. The answer to this question isconcluded with the elaboration of the first version of a conceptual model,in which the relationship between quality management and Actiaity-BasedCosting is discussed in the context of this study.The results of a synthesis of quality management and ABC were then inves-tigated on the basis of the management control process. Possible resultsincluded objectified choices for quality improvement, accurate informa-tion gathering, improved efficiency of the 'correct' activities and improvedmeasuring and information systems.A choice was then made for organisations that use discreet assembly as anarea of research, because the principles of quality management and ABCare the most applicable in this environment. These organisations usuallyhave a clear structure, which can simplify the research pÍocess.

Attention was subsequently focused on Actizrity-Based Management (ABM),with the final conclusion that ABM is primarily based on financial infor-mation and aimed at strategic and operational decisions to improve effi-ciency and,/or the profit position. A synthesis will additionally emphasisethe interests oÍ internal and external players of organisations and, as such,is aimed at both quality management and cost management.Then, quality management was compared to ABC on a number of impor-tant points and the discussions with the representatives from Scania wereelaborated. This resulted in the following basic principles for the first ver-sion of a conceptual model (in which quality management and ABC areslmthesised; see diagram 5.8):

296 ACTIVITY-BT\SED QUALITY MÀN:\CÉ]MENT

r The cost drivers must be explicitly present in the conceptual model.r The processes and activities and the interfaces between these should

form the starting point for the conceptual model.. A description of the objectives of the observed processes should form

the basis of the concept.. The costs of the different processes and activities should be taken into

account during the construction/reconstruction of standards or objec-tives.

r A systematic involvement of staff in the implementation of the differentsteps of the conceptual model should be stimulated.

o A synergetic relationship between quality management and ABCshould be set up in the conceptual model to obtain insight into all facetsof the activities and the associated means of control and costs.

r A link between cost dríaers and performance indicators in the concep-tual model is essential in order to properly analyse the costs of changesintroduced or to be introduced.

. The conceptual model should be recurrenU only then will it be possibleto utilise the economic and other effects of the incremental improve-ments to learn from the past.

. It is recommended to use the conceptual model to provide insight intothe effects of interruptions, deliberately or otherwise, of the observedprocesses.

. The Deming cycle should be followed emphatically in the conceptualmodel.

Question 4The Delphi study is elaborated in section 6. In addition, an introductorycase study was carried out in order to answer this question, thus adding apractical component in so doing. The results of this case study are descri-bed in section 7. To further focus the synthesis, the first version of the con-ceptual model was used as basis for the Delphi study. The results of theDelphi study led to the second version of the conceptual model (see table6.3), with the emphasis on the following:. to highlight the goals more clearly in the choice of the process to be

improved;. to pay more attention to the distinction between the process to be impro-

ved, the steps required for the improvement and the improved process;o to pay more attention to the analysis of the cosf d riuers and quality driuers'n;. to remove the quality-pools" because these lead to too many problems

and questions;. to explain the nature and content of the improvement proposal.rn The concept ' tTto l i t t l dr í t ,cr ' is dcf ined as a gaugc based on an act iv i tv analysis to measure

thc success or f.rilurc of .,,ariabLes, which are critical for the realisation of the strateg\'.' Tlre c<rnccpt ' qtnlittl pool' is rlc finecl a s a cluste r of inr pr'()vcmcnt activ ities, which foctrses on

a spccific nspe.t ()r atttntion ar('il anLl lt'hiclr tlre managcme.nt x'ishes to usc for rn;rn,rgingand/or r , r 'h ich i t has b account f r r r .

SUMMARY

The second version of thrbasis for an introductoryis considered the most ap1in which the introductorysation found it necessarymation, which is considertf inancia l funct ion requi reprojects, in addition to cor

The introductory case stuwhich the improvementpculously in the conceptuarvas mainly caused by theIt is also concluded that(required to achieve the csation than propagated b;A simplified fictitious appthat unravelling impror',towards a more realistic aIn addition it was revealesation concerned were nlprocesses. Finally, it apprsupport in refining impro

The steps of the conceptrMnnagement (ABQM): a rranalys is of the under ly in lcriteria are seen as importirence is also taken into ac

Question 5

Question 5, which dealsimprovement techniquestwo comprehensive casewhere discreet assemblymodel was implementeddescribed in sections 8 anIn the first comprehensivrturing and engineering dthe second comprehensitactivities of a specific pr<supporting processes. Thpossible, quantify the pos

ACTI\/ITY-I]ASED QU ALI TY N,ÍA NACEI\lENT

)sent in the conceptual model.interfaces between these shouldtual model.observed processes should form

rd activities should be taken into,nsfuLlction of standards or objec-

'e implementation of the differentbe stimulated.quality management and ABClel to obtain insight into all facetsans of control and costs.rmance indicators in the concep-rerly analyse the costs of changes

rrent; only then will it be possible:cts of the incremental improve-

ual model to provide insight into:ly or otherwise, of the observed

l emphatically in the conceptual

n 6. In addition, an introductoryswer this question, thus adding a,ults of this case study are descri-hesis, the first version of the con-Delphi study. The results of thef the conceptual model (see table

r the choice of the process to be

between the process to be impro-:ment and the improved process;:he cost drizrers and qualitrl driuers";hese lead to too many problems

e improvement proposal.based on an activitv analvsis to measr"lre:al Íor the rcalisation of tlic srÍar€sv.mpro t cmen l ac t i r i t i r ' * , n h i c l r l t , c r i s t . s , , nnanagement n ishes to usc for man.rging

SI.JMMA]iY 297

The second version of the conceptual model is then used in section 7 asbasis for an introductory case study. After explaining why the case studyis considered the most appropriate method for this study, the organisationin which the introductory case study took place is introduced. The organi-sation found it necessary to combine quality management and cost infor-mation, which is considered difficult in practice. It was emphasised that thefinancial function required information about the yields of improvementprojects, in addition to cost information.

The introductory case study has led to the conclusion that phases 5 to 8, inwhich the improvement proposal is designed, were worked out more meti-culously in the conceptual model than in the organisation in question. Thiswas mainly caused by the emphatic attention to the cosÍ and quality dríz,ters.It is also concluded that the choice for adequate improvement activities(required to achieve the desired situation) was less explicit in the organi-sation than propagated by the conceptual model.A simplified fictitious application of the core of the concept led to the viewthat unravelling improvement Processes into activities can contributetowards a more realistic and practical planning of quality improvements.In addition it was revealed that many improvement objects in the organi-sation concerned were not related to main processes, but to supportingprocesses. Finally, it appeared that cosf and qunlity drizters could providesupport in refining improvement proposals.

The steps of the conceptual model are defined as Actiaity-Based QualityManagement (ABQM): a method for improving processes on the basis of ananalysis of the underlying activities, whereby cost generatols and qualitycriteria are seen as important managing variables, while their mutual cohe-rence is also taken into account.

Question 5Question 5, which deals with practical experiences with new qualityimprovement techniques based on a synthesis, is dealt with on the basis oftwo comprehensive case studies. These were carried out at organisationswhere discreet assembly is applied. In these case studies, the conceptualmodel was implemented in the form of a project. The case studies aredescribed in sections 8 and 9.In the first comprehensive case study, the supportive part of the manufac-turing and engineering departments was broken down into activities. Inthe second comprehensive case study, the proiect group focused on theactivities of a specific production department and a number of adiacentsupporting processes. There was an ongoing effort to specify and, wherepossible, quantify the possible effects of the actions with the aid of the cost

ïr

298 A( TIVI I Y.BASED QUÀLITY MANAGET,lENT

and quality drivers. In this way, it was assessed whether quality improve-ments at activity level would, indeed, lead to more insight. Both case stu-dies were concluded with an evaluation. The table below shows the resultsof both studies on the basis of a number of statements derived from the con-ceptual model.

The issue was approached on the basis of a conceptual model, in whichquality improvements are discussed from their origin (mission and vision)to their end (evaluation and initiation of new proposals), and is answeredas follows:

Although quality management theories emphasise the significance of therelationship between organisational strategies and quality improvement,in practice, this relationship is only partly dealt with. organisational stra-tegies are often defined at too high a level of abstraction to serve as supportin determining improvement projects. The application of conceptó, ir,which activities form the basis, do not, in principle, lead to the clarification

of the relationship betwetit cannot be ruled out thalty management and cost.the wrong choice in stratr

Unravelling processes inlvements, because the stalactivities. An activity arimplementing and evaluthe fact that specific charithese can be measured teffects on other activitiesbecome clear. This impro

The distinction of cosr anpossibilities for integratecost generators for the betraditional performance iachievement. The distinclment, by definition, mustwas not specifically addrrthat progress reports gaircost and quality drivers.

It is difficult to define thecost management in quremains how reliable thisthat quality managementsed on the interests of diÍtherefore, is interpreted :organisations is determirmutual complex relationpro/con arguments have

Breaking down improventhe chance of success omanager a good framewadditionally, offers the pimproves the insight intoimprovement projects becpeople directly involved.

Altogether, this study hamanagement in general, athat existing TQM concep

Statement Result

If strategic objectives are linked to qualitymanagement, it offcrs direction in theselection of thc processes to be impror.ed.

First study: r'erbal1y confirmed.Sccond study: neither confirmednor dcnied.

The unrar.clling of processes into actir.itiesleads to adcquate information for basclinemeasurcments.

First studv: confirmed.Sccond study: confirmed

Cost manag;emcnt must form a part ofquality improvement.

First study: confirmed.Second study: confirmed.

Cost driuers arc useful performance indicatorsfor measuring, analysing and improvirrgquality.

Firsi study: confirmed.Second study: confirmed.

Insight into the relationship between cosÍdriocrs and qunlity drioers improve thecommitment of the relcvant people inr.olved.

First study: insufficicntlyinvestigated.Second study: neither confirmednor dcnied.

Disintegration of improvement proposals atactivitv level improves the planning,realisation and efficicncy.

First study: confirmed.Second study: insufficiently inr.esti-gated.

Qualittl drtucrs, in combination with cosÍdr l , t ' r : . arc gotrd tools íor dr . rwirrg upmanagemcnt reports and for evaluation.

First study: verbally confirmed.Second study: verbally confirmed.

Quality management based on activitiese r rh . t nccs t he p r r ss i b i l i t i e s l o r ( ) nÊo in timpror.ement of the managemcnt.

First study: confirmed.Second study: conÍirmed.

ACTIVITY-BASED QUALITY MAN AC EI\1 I,,NT

lssed whether quality improve-to more insight. Both case stu-

re table below shows the resr-rlts:atements derived from the con-

Result

First study: r'erbally confirmed.Second study: neithtr confirmcdnor denied.

First study: confirmed.Second str.rdy: confirmed

First studv: conf i rnred.Second studt': crtnfirmeci

First study: confirmed.Second stucly: confirmed

a conceptual model, in whichreir origin (mission and vision)w proposals), and is answered

phasise the significance of the

;ies and quality improvement,ealt with. Organisational stra-abstraction to serve as supporte application of concepts, ininciple, lead to the clarification

SLJMMARY 299

of the relationship between strategy and improvement projects. However,it cannot be ruled out that ignoring the mutual relationship between quali-ty management and cost-price calculations based on activities can lead tothe wrong choice in strategies.

Unravelling processes into activities leads to more effective quality impro-vements, because the staff in organisations have a good understanding ofactivities. An activity analysis offers a good framework for initiating,implementing and evaluating improvement projects. This is the resr-rlt ofthe fact that specific characteristics can be attributed to activities, wherebythese can be measured by cost and quality drivers. On top of that, theeffects on other activities of changes in the quality improvement pÍocessbecome clear. This improves the results of quality management.

The distinction of cost and quality drivers as 'value drivers' enhances thepossibilities for integrated quality management. Observing the costs andcost generators for the benefit of quality improvements, in addition to thetraditional performance indicators, creates broader support for the actualachievement. The distinction confirms the statement that quality manage-ment, by definition, must also be based on cost information. Although thiswas not specifically addressed as such in the case studies, one may assumethat progress reports gain additional conviction when they are based oncost and quality drivers.

It is difficult to define the interactions between quality improvements andcost management in quantitative sense. What is more, the questionremains how reliable this definition is. This problem is caused by the factthat quality management (and, thus, also quality improvements) is focu-sed on the interests of different parties and that the management system,therefore, is interpreted from different angles. Moreover, the quality oforganisations is determined by such a wide range of factors (and theirmutual complex relationships) that it can be said that the quantitativepro/con arguments have little practical value.

Breaking down improvement proposals into activities, therefore, improvesthe chance of success of improvement projects. It offers the qualitymanager a good framework for organising the projects efficiently and,additionally, offers the possibility for proper planning. Furthermore, itimproves the insight into the required hours of labotrr, whereby qualityimprovement projects become more real for both the management and thepeople directly involved.

Altogether, this study has resulted in a better understanding of qualitymanagement in general, and quality improvement in particular. It appearsthat existing TQM concepts are not always applied equally specifically in

First study: conf irrned.Seconcl studv: insuÍficie.ntlv invesh-gated.

First study: r'erbally confirmed.Second study: r.crbally confirmed

First studl': coníirmed.Second study: confirmed

ai"?:::,J{&Fi.tjl!

ACTIVITY.BASEI) QUALITY MANACF:MENT

practice/ which sets question marks at the value and the need of qualitymanagement.Actit,ity-Based Quality Management (ABQM) can be described as a methodthat makes quality improvement projects real, in that it is based on easilyunderstood activities. Moreover, it enhances the possibility to use quanti-tative information, because more specific criteria can be atiributed to acti-vities than to processes. This leads to a better understanding of qualityimprovement. Furthermore, the case studies revealed that ABQM contri-butes towards the commitment of staÍf. This is partly caused by the fact thatthe identification of activities requires staff involvement in an early stagealready. Therefore, ABQM has resulted in new points of departure forquality improvement.

300

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