Title: Design and implementation study of innovative total quality function deployment and its financial accounting system

Authors: S. Vinodh, S.R. Devadasan, D. Rajanayagam

Addresses: Department of Mechanical Engineering, PSG College of Technology, Coimbatore-641 004, Tamilnadu, India. ' Department of Mechanical Engineering, PSG College of Technology, Coimbatore-641 004, Tamilnadu, India. ' Salzer Electronics Limited, Coimbatore-641 047, Tamilnadu, India

Abstract: Quality Function Deployment (QFD) is used for translating customers| vague languages into technical languages. Of late, researchers and theoreticians have been contributing advanced QFD models. In this context, this paper reports a research project which was begun by adopting a new technique called Total QFD (TQFD). Today|s competitive world expects innovation coupled with quality rather than mere technical languages. TQFD may evolve technical languages without containing any innovation. Hence, a new technique named Innovative TQFD (ITQFD) was designed. An exclusive financial accounting system was designed to portray the performance of ITQFD, which is dominated by intangible transactions. The practicality of ITQFD and its financial accounting system was tested by conducting an implementation study in an electronic switch-manufacturing company and substituting the data on ITQFD|s projected performance. The results of statistical tests on the feedback data indicated the practical validity of the frameworks and models developed in this research project.

Keywords: quality function deployment; QFD; innovation; financial accounting systems; hypothesis testing; balance sheet; total quality management; TQM; business innovation; intangible transactions; electronic switch manufacturing.

DOI: 10.1504/IJBIR.2006.011096

International Journal of Business Innovation and Research, 2006 Vol.1 No.1/2, pp.204 - 232

Published online: 13 Oct 2006 *

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