Index

B

Balance sheets, 664 “665

accrual accounting in, 678

in annual reports , 671

changes in working capital items in, 670

current assets and liabilities, 665

current liabilities, 665 “666

earning per share, 669

equation, 664, 673 “675

fixed assets, 665 “666

footnotes in, 670

gross profit, 668

income statements, 667 “668

noncurrent assets, 667

noncurrent liabilities, 667

ratio analysis of, 689 “690

shareholder's equity, 667

slow assets, 666

sources of funds, 669

statement of changes in, 669

in summary of normal debit/credit balances , 674

use of funds, 670

working capital format in, 666

Bank filings, 147

Bankruptcy, 679

Barriers to market, 129

Barter, 53

Basic functions, 557, 574 “575

Basic manufacturing process, 206

Basic needs, 229

Basic quality, 68 “69, 70

Bathtub curve, 293

Beams, 176

Beam sensors, 218

Behavioral theory, 663 “664

Beliefs, and change management, 127

Benchmarking, 97

alternatives, financial analysis of, 163 “164

alternatives, identifying, 129 “132

alternatives, prioritizing, 139 “142

areas of application of, 97 “99

and business strategy development, 99 “102

and change management, 126 “129

classical approach to, 102 “103

common mistakes in, 166

continuum process, 98

and Deming management method, 110 “111

and Deming wheel, 111 “112

in design FMEA, 267 “268

in DFSS (design for six sigma), 717

financial, 157

in FMEA (failure modes and effects analysis), 230

gaining cooperation of partners in, 148

generic, 122

history of, 97

identifying candidates for, 129 “134

identifying cause of problems with, 134

in least cost strategy, 100 “101

making contacts for, 149

as a management tool, 119 “120

managing for performance, 164 “166

and national quality award winners, 107 “110

operations process, 123

and organizational change, 126 “129

organizations for, 123 “124

performance and process analysis, 149 “158

preparing proposals for, 149

activities before visiting partners, 149

understanding own operations, 149

activity analysis, 150 “152

activity modeling, 152 “153

flowcharting process, 152 “153

activities during visit, 155

understanding partners' activities, 155

identifying success factors, 155 “156

activities after visit, 156

activities of partners, 155 “156

in process FMEA, 275 “276

project evaluations, 165

resistance to, 127

scopes of, 120 “121

and Shewart cycle, 111 “112

and six sigma, 105 “107

sources, 142 “149

and SQM (strategic quality management), 102 “105

success factors in, 124 “126, 164 “166

technical competitive, 78

ten-step process in, 121 “122

types of, 122 “123

Benefit-cost analysis, 610

Beta tests, 266

Bibliographies, 145

Bilateral tolerance, 523

Binomial distribution

in fixed-sample tests, 315 “316

in sequential tests, 317 “318

Biographical sources, 145

Black Belts, in dealing with projects, 661

Bladed wheel hopper feeders, 207

Blast-create-define method, 582 “584

Block diagrams, 234, 323 “325

Blockers, in team systems, 25

Boeing Co., 169, 196

Bolted joints, 181

Boltzman's constant (K _b ), 308

Bond rating companies, 695 “696

Bonds, 695 “696

Bonds payable, 667

Bookkeeping, 672

Bookshelf data, 349

Books of account, 675 “676

Book value, 666, 687

Boothroyd, Geoffrey, 202 “203

Boundaries, in teams , 29

Boundary diagrams, 258 “260

Box, George, 404, 429

Brainstorming, 230, 267 “268

and concept of functives, 57

in creative phase of job plans, 582

in design FMEA, 267 “268

in determining causes of failures, 247

in developing alternatives to functions, 558 “559

in planning DOE (design of experiments), 372 “373

in process FMEA, 275 “276

in value control approach, 582

Branch transmissions, 535

Brand names , 89 “94

Breakdowns, 278

Breakeven analysis, 705 “706

Breakthrough strategies, 160

Buckling, 176, 179

Budgets, 711 “712

calculating, 604

departmental, 711 “712

managing, 712

and satisfaction of management, 662

zero-based , 712

zero-growth, 712

Burden, 568 “569

Business assessment forms, 135 “139

Business assessments, 133

Business assets. see assets

BusinessLine, 146

Business meetings, 19

Business reviews, 145

Business strategy, and benchmarking, 99 “100

Business transactions, recording, 672, 675

BusinessWire, 146

Buyer/supplier relationship. see customer/supplier relationship

Buying groups, 148