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1、19BalancedScorecard:Quality,Time,andtheTheoryofConstraintsLearningObjectivesTosatisfyever-increasingcustomerexpectations,managersneedtofindcost-effectivewaysto1.Explainthefourcostcategoriesincontinuouslyimprovethequalityoftheirproductsandacosts-of-qualityprogramservicesand
2、shortenresponsetimes.2.DevelopnonfinancialmeasuresThisrequirestradingoffthecostsofachievingtheseimprovementsandmethodstoimprovequalityandthebenefitsfromhigherperformanceonthesedimensions.Whencompaniesdonotmeetcustomerexpectations,thelosses3.Combinefinancialandnonfinancialme
3、asurestomakedecisionsandcanbesubstantial,asthefollowingarticleaboutToyotaMotorevaluatequalityperformanceCorporationshows.4.Describecustomer-responsetimeandexplainwhydelayshappenandtheircostsToyotaPlansChangesAfterMillionsof5.ExplainhowtomanagebottlenecksDefectiveCarsAreReca
4、lled1ToyotaMotorCorporation,theJapaneseautomaker,builtitsreputationonmanufacturingreliablecars.In2002,Toyotaexecutivessetanambitiousgoaltogain15%oftheglobalautoindustryby2010,meaningitwouldsurpassGeneralMotorsastheworld’slargestcarmaker.Inthesubsequentyears,Toyotagrewsalesb
5、y50%andmanagedtowinbraggingrightsastheworld’sbiggestcarcompany.Butthecompany’sfocusonrapidgrowthappearstohavecomeatacosttoitsreputationforquality.BetweenNovember2009andJanuary2010,Toyotawasforcedtorecall9millionvehiclesworldwidebecausegaspedalsbegantostickandwerecausingunwa
6、ntedaccelerationoneightToyotamodels.Aftermonthsofdisagreementswithgovernmentsafetyofficials,thecompanyultimatelyrecalled12modelsandsuspendedtheproductionandsalesofeightnewToyotaandLexusmodels,includingitspopularCamryandCorollasedans.Whilemostcarswerequicklyreturnedtothesale
7、sfloor,someindustryanalystsestimatedthatthelossofrevenuetoToyotacouldhavebeenasmuchas$500millioneachweek.Beyondlostrevenue,Toyota’sonce-vauntedimagetookaserioushit.Asthecrisisunfolded,Toyotawasslowtotakeresponsibilityformanufacturingproblems.Thecompanythenfacedthelonganddif
8、ficulttaskofrestoringitscredibilityandassuring1Sources:Kaufman,Wendy.2010.CanToyot
