CIMA P3 Syllabus C. Internal controls - Quality management - Notes ^{9 / 10}

In the modem commercial environment, there has been a change in emphasis away from quantity (produce as much as we can) to quality (produce the best we can).

Poor quality products and services are no longer tolerated.

Whether a customer goes shopping for food or visits a dentist, they expect a quality experience.

Quality management is concerned with ensuring that products or services meet their planned level of quality and conform to specifications.

Quality as a concept

The following four themes appear in relation to quality management:

• Commitment

  A commitment to quality is required from top management down to the most junior level employees.

• Competence

  Employees must 'know what they are doing'. Training is important

• Communication

  The need for quality, and the benefits of quality, must be communicated throughout the organisation.

• Continuous improvement

  Quality involves always looking to raise the bar.

Quality control versus quality assurance

Traditional approaches to quality were focused on inspection.
 
Modern approaches to quality focus on the prevention of defects through quality standards and processes.

Quality control

In the past, 'quality' usually meant quality control - which meant inspection. 

Inspection was usually carried out at three main points:

1. Receiving inspection

2. Floor or process inspection

3. Final inspection or testing

Quality control involves:

1. establishing standards of quality for a product or service

2. implementing procedures that are expected to produce products of the required standard

3. monitoring output to ensure sub-standard output is rejected or corrected.