Accounting For Spoilage Rework And Scrap With Balanced Scorecard HRODC .

Transcription

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate Diploma115.M9Accounting for Spoilage, Rework andScrap, with Balanced ScorecardSpoilage, Rework and Scrap Accounting ,with Balanced ScorecarrddAccounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 1 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaAccounting for Spoilage, Rework andScrap, with Balanced ScorecardSpoilage, Rework and Scrap Accounting ,with Balanced ScorecarrddAccounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 2 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaCourse Coordinator:Prof. Dr. R. B. Crawford – Director of HRODC Ltd. and Director of HRODCPostgraduate Training Institute, A Postgraduate-OnlyPostgraduate Only Institution. He has thefollowing Qualifications and Affiliations: Doctor of Philosophy {(PhD) (University of London)}; MEd. Management (University of Bath); Advanced Dip. Science Teacher Ed. (University of Bristol); Postgraduate Certificate in Information Systems (University(University of West London,formerly Thames Valley University); Diploma in Doctoral Research Supervision, (University of Wolverhampton); Teaching Certificate; Fellow of the Institute of Management Specialists;Specialists Human Resources Specialist, of the Institute of Management Specialists; Member of Academy of Management (MAoM), within the following ManagementDisciplines: Human Resources; Organization and Management Theory; Organization Development and Change;Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 3 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate Diploma Researchh Methods; Conflict Management; Organizational Behavior; Management Consulting; Gender & Diversity in Organizations; and Critical Management Studies. Member of the Asian Academy of Management (MAAM); Member of the International Society of Gesture Studies (MISGS); Member of the Standing Council for Organisational Symbolism (MSCOS); Life Member of Malaysian Institute of Human Resource Management (LMIHRM); Member of ResearchGate Community; Member of Convocation,vocation, University of London; Professor HRODC Postgraduate Training Institute.Prof. Crawford was an Academic at: University of London (UK);(UK) London South Bankank University (UK); University of Greenwich (UK); and University of Wolverhampton (UK).For Whom This Course is DesignedThis Course is Designed For: Chartered Accountants;Accountants Certified Accountants;Accountants Licensed Accountants;Accountants Cost Accountants; Management Accountants;Accountants Organisational Decision-makers;Decision Inventory Managers;Managers Quality Managers; Pricing Specialists;; Balanced Scorecard Specialists;SpecialistsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 4 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate Diploma Senior Managers; Product Managers; Operational Directors;Directors Profit Centre Managers;Managers Budget Specialists;Specialists Strategic Managers;Managers All others concerned with the crucial issues that are associated with InventoryManagement.Duration:5 DaysCost: 5,000.00Per DelegatePlease Note: V.A.T. (Government Tax) does not apply to Corporate Sponsored Individuals, takingProgrammes or Courses in any location - within or outside the UK. It applies only to Individuals and Corporations based in the UK and to Non-UKNonIndividualResidents taking courses in the UK.Course and Programme Cost includes: Free Continuous snacks throughout the Event Days; Free Hot Lunch on Event Days; Free City Tour; Free Stationery; Free On-sitesite Internet Access; Postgraduate Diploma/ Diploma – Postgraduate –or Certificate of Attendance and Participation – if unsuccessful on resit.Students and Delegates will be given a Selection of ourComplimentary Products, which include: HRODC Postgraduate Training Institute’s Leather Conference Folder;Folder HRODC Postgraduate Training Institute’s Leather Conference Ring Binder/Writing Pad; HRODC Postgraduate Training Institute’s Key Ring/ Chain;Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 5 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate Diploma HRODC Postgraduate Training Institute’s Leather Conference (Computer –Phone) Bag – Black or Brown;Brown HRODC Postgraduate Training Institute’s 8GB USB Flash Memory Drive, withCourse Material; HRODC Postgraduate Training Institute’sMetalInstitute’sPen; HRODC Postgraduate Training Institute’s Polo Shirt.Daily Schedule:9:309:30 to 4:30 pm.Location: Central London and International LocationsAccounting for Spoilage, Rework and Scrap,Scrap with Balanced ScorecardLeading to Diploma-PostgraduateDiploma Postgraduate in Spoilage, Rework and ScrapAccounting with Balanced ScorecardPart 1 – The Inventory: Some Salient Issues Contextualising the Inventory; Inventory6’s Push and Pull Activities; The Inventory in a ‘Material Requirements Planning (MRP) Environment; The Inventory in a ‘Just-In-Time‘JustEnvironment’; Characteristics of the ‘In Inventory’: The In ‘In Inventory’; The Out ‘In Inventory’.Inventory’Characteristics of the ‘Out‘Inventory’: The In ‘Out Inventory’; The Out ‘Out Inventory’.Inventory’ Accounting for both sides of the ‘In-Inventory;‘In Accounting for the two sides of the ‘Out Inventory’Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 6 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaPart 2 - Inventory Costing Absorption Costing: Capitalizing Product Costs; Expensing Variable Product Costs. Variable Costing: Capitalizing Period Costs; Capitalizing Variable Product Costs; Expensing Fixed Product Costs; Expensing Period Costs. Throughput Costing: Capitalizing Direct Material Costs; Expensing Variable Product Costs; Expensingsing Fixed Product Costs; Expensing Period Costs. Income Differences: Operating Income, in Reality; Determining Operating Income; Balancing Capitalized Fixed Product Costs, under Absorption Costing, on theone hand, and Expense as Period Costs, under VariableVariable Costing, on theother.Part 3 - Inventory Costing and Recording First-In First-OutOut (FIFO) Costing Method; Last-In Last-OutOut (LIFO) Costing Method; The Economic Order Quantity (EOQ) Method; Weighted Average Costing Method; Bin Card; Store Ledger Account; Store Requisition Form; Material Job-Charging;Charging;Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 7 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate Diploma Labour Cost Accounting;Accounting Standard Cost Accounting.AccountingPart 4 - Spoilage, Rework and Scrap (1) Spoilage, Rework and Scrap:Scrap Their Distinction; Normal Spoilage; Abnormal Spoilage; Accounting Procedure for Normal Spoilage; Accounting Procedure for Abnormal Spoilage; Process Costing and Spoilage; Accounting for Spoilage, through Weighted Average; Determining Physical Units; Finding Equivalent Units; Calculating Cost of Equivalent Units; Summary Total.Part 5 - Spoilage, Rework and Scrap (2) Assigning Total Cost; Process Costing’s’s Accounting for Spoilage, through FIFO; Using Standard Costing for Spoilage Accounting; Process Costing’s Accounting for Spoilage, through ‘Standard Costing’; Journal Entries for Spoilage Accounting; Accounting for Spoilage, using Job Costing; Accounting for Reworks, in Job Costing; Rework Units determination; Determining Scraps; Journal Entries, in Accounting for Scraps;Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 8 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaPart 6 - Balanced Scorecard: Quality, Time and Theory of Constraints Quality as a Competitive Tool;Tool Two Basic Aspects of Quality Quality and Failure Four Perspectives of the Balanced Scorecard;Scorecard The Financial Perspective: Costs of Quality (COQ);(COQ) Elements of Costs of Quality Reports;Reports Cost of Quality Exclusions;Exclusions The Customer Perspective;Perspective The Internal Business Process Perspective;Perspective; Pareto Diagrams; Cause-and-EffectEffect Diagrams;Diagrams Nonfinancial Measures of Internal Business Process Quality;Quality The Learning and Growth Perspective for Quality;Quality Advantages of COQ (Financial) Measures;Meas Advantages of Nonfinancial Measures of Quality;Quality Time as a Competitive Tool;Tool Two Operational Measures of Time;Time Time Drivers; Simple Time Presumptions;Presumptions Theory of Constraints and ThroughputThroughput Contribution Analysis; Four Steps in Managing Bottleneck Operations; Methods to Relieve Bottlenecks;Bottlenecks The Balanced Scorecard and Time-RelatedTimeMeasures.Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 9 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaDiploma – Postgraduate Short Course, andPostgraduate Diploma Programme, RegulationPostgraduate Diploma and Diploma – Postgraduate: TheirDistinction, Credit Value and Award TitlePostgraduate Short Courses of a minimum of five days’ duration, are referred to asDiploma – Postgraduate. This means that they are postgraduate credits,credits towards aPostgraduate Diploma. A Postgraduate Diploma represents a Programme of Study, leadingto an Award bearing that title prefix. We, therefore, refer to our short-studiesshortas ‘Courses’,while the ‘longer-studies’,studies’, are regarded as Programmes. However, both study-durationsstudyareoften referred to as ‘Courses’. Another mark of distinction, in this regard, is that participantsin a short-coursecourse are referred to as ‘Delegates’,, as opposed to the term ‘Students’, which isconfined to those studying a PostgraduatePostgraduProgramme.Courses are of varying Credit-Values;Creditsome being Single-Credit,Credit, Double-Credit,DoubleTripleCredit, Quad-Credit, 5-Credit,Credit, etc. These credits,, therefore, accumulate to a PostgraduateDiploma. As is explained, later, in this document, a PostgraduatePostgraduate Diploma is awarded tostudents and delegates who have achieved the minimum of 360 Credit Hours, within therequired level of attainment.Delegates studying courses of 5-95 days’ duration, equivalent to 30-5454 Credit-HoursCredit(DirectLecturer Contact), will, on successful assessment, receive the Diploma – PostgraduateAward. This represents a single credit at Postgraduate Level. While 6-day6and 7-daycourses also lead to a Diploma – Postgraduate, they accumulate 36 and 42 Credit Hours,respectively.Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 10 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaPostgraduate Diploma and Diploma - PostgraduateAssessment RequirementBecause of the intensive nature of our courses and programmes, assessment will largelybe in-course,course, adopting differing formats. These assessment formats include, but not limitedto, in-classclass tests, assignments, end of course examinations. Based on these assessments,asuccessful candidates will receive the Diploma – Postgraduate, or Postgraduate Diploma,as appropriate.In the case of Diploma – Postgraduate, a minimum of 70% overall pass is expected. Inorder to receive the Award of Postgraduate Diploma, candidatescmust have accumulated atleast the required minimum ‘credit-hours’,‘credit hours’, with a pass (of 70% and above) in at least 70%of the courses taken.Delegates and students who fail to achieve the requirement for Postgraduate Diploma, orDiploma - Postgraduate - will be given support for 2 re-submissionsre submissions for each course. Thosedelegates who fail to achieve the assessment requirement for the Postgraduate Diploma orDiploma - Postgraduate - on 2 resubmissions, or those who elect not to receive them, willbe awardedarded the Certificate of Attendance and Participation.Diploma – Postgraduate and Postgraduate DiplomaApplication RequirementsApplicants for Diploma – Postgraduate – and Postgraduate Diploma are required to submitthe following documents: Completed Postgraduate Application Form, including a passport sized pictureaffixed to the form; A copy of Issue and Photo (bio data) page of the applicant’s current validpassport or copy of his or her Photo-embeddedPhoto embedded National Identity Card; Copies of credentials mentionedmein the application form.Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 11 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaAdmission and Enrolment Procedure On receipt of all the above documents we will assess applicants’ suitability for theCourse or Programme for which they have applied; If they are accepted on their chosen Course or Programme,ramme, they will be notifiedaccordingly and sent Admission Letters and Invoices; One week after the receipt of an applicant’s payment or official paymentnotification, the relevant Course or Programme Tutor will contact him or her, bye-mailmail or telephone, welcoming him or her to HRODC Postgraduate TrainingInstitute; Those intending to study in a foreign country, and require a Visa, will be sent thenecessary immigration documentation,documentation, to support their application; Applicants will be notified of the dates,dates, location and venue of enrolment andorientation,, where appropriate.Modes of Study for Postgraduate Diploma CoursesThere are three delivery formats for Postgraduate Diploma Courses, as follows:1. Intensive Full-time (Classroom-Based)(ClassroomMode (3 months). This duration is based onsix hours’ lecturer-contactcontact per day, five days (30 hours) per week;2. Full-time (Classroom-Based)Based) Mode (6 month). This duration is based on two and ahalf days’ lecturer-contact,contact, equivalent to fifteen hours, per week;3. Video-Enhanced On-LineLine Mode. This mode is achieved in twenty (20) weeks, basedon three hours per day, six days per week.Whichever study mode is selected, the aggregate of 360 Credit Hours must be achieved.Introducing Our Video-EnhancedVideo Enhanced Online Study ModeIn a move away from the traditional online courses and embracing recent developments intechnology-mediatedmediated distance education, HRODC Postgraduate Training Institute hasintroduced a Video-EnhancedEnhanced Online delivery. This Online mode of delivery is revolutionaryand, at the time of writing, is unique to HRODC Postgraduate Training Institute.Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 12 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaYou are taught as individuals, on a one-to-oneoneor one-to-small-groupgroup basis. You see thetutor face to-face,face, for the duration of your course. You will interact with the tutor, ask andaddress questions; sit examinations in the presence of the tutor. It is as real as any face-tofaceface lecture and seminar can be. Choose from a wide range of Diploma – PostgraduateCourses and approximately 60 Specialist Postgraduate Diploma Programmes. Accumulateshort courses, over a 6-yearyear period, towards a Postgraduate Diploma.Key Features of Our Online Study: Video-EnhancedVideo Enhanced Online Mode The tutor meets the group and presents the course, via Video, in a similar way to itsclassroom-basedbased counterpart; All participants are able to see, and interact with, each other, and with the tutor; They watch and discuss the various video cases and demonstrationsdemonstrations that form anintegral part of our delivery methodology; Their assessment is structured in the same way as it is done in a classroom setting; The Video-EnhancedEnhanced Online mode of training usually starts on the 1st of each month,with the cut-off datete being the 20th of each month, for inclusion the following month; Its duration is twice as long as its classroom-basedclassroom based counterpart. For example, a 55day (30 Credit Hours) classroom-basedclassroom based course will last 10 days, in Video-EnhancedVideoOnline mode. This calculationcalculation is based on 3 hours tuition per day, adhering to theInstitute’s required 30 Credit-Hours;Credit The cost of the Video-EnhancedVideo Enhanced Online mode is 67% of the classroom-basedclassroomcourse; For example, a 5-dayday classroom-basedclassroom based course, which costs Five Thousand Pounds,is only Three Thousand Three Hundred and Fifty Pounds ( 3,350.00) in VideoVideoEnhanced Online Mode.Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 13 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate Diploma20-Week Video-EnhancedVideo Enhanced Online Postgraduate DiplomaYou might study an Online Postgraduate Diploma Course, in 20 weeks, in the comfort ofyour homes,, through HRODC Postgraduate Training Institute’s Video-EnhancedVideoOnlineDelivery. We will deliver the 360 hours ‘Direct-Lecturer-Contact’,‘DirectContact’, as is required by ourInstitute’s Regulation, within the stipulated 20 weeks. We aim to fit the tuition around yourworkork and leisure, thereby enhancing your effective ‘Life-Style‘Life Style Balance’, at times convenientto you and your appointed tutor.Cumulative Postgraduate Diploma CoursesAll short courses can accumulate to the required number of hours, for the PostgraduateDiploma, over a six-yearyear period from the first registration and applies to both general andspecialist groupings. In this regard, it is important to note that short courses vary in length,the minimum being 5 days (Diploma – Postgraduate) – equivalent to 303 Credit Hours,representing one credit,, as is tabulated below.On this basis, the definitive calculation on the Award requirement is based on the numberof hours studied (aggregate credit-value),credit value), rather than merely the number of creditsachieved. This approachproach is particularly useful when a student or delegate studies a mixtureof courses of different credit-values.values.For those delegates choosing the accumulative route, it is advisable that at least twocredits be attempted per year. This will ensure that the required number of credit hours forthe Postgraduate diploma is achieved within the six-yearsixtime frame.Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 14 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccounting for Spoilage, Rework and Scrap with Balanced Scorecard - Leading to Diploma–PostgraduateDiplomainSpoilage, Rework and Scrap Accounting with Balanced Scorecard,Scorecard, Accumulating to Postgraduate DiplomaExamples of Postgraduate Course Credits:Their Value, Award Prefix & Suffix – Based on 5-Day5MultiplesCredit ValueCreditAward Title Prefix (& Suffix)HoursSingle-Credit3030-54Diploma - PostgraduateDouble-Credit6060-84Diploma – Postgraduate (Double-Credit)(DoubleTriple-Credit9090-114Diploma – Postgraduate (Triple-Credit)(TripleQuad-Credit120120-144Diploma – Postgraduate (Quad-Credit)(Quad5-Credit150150-174Diploma – Postgraduate (5-Credit)(56-Credit180180-204Diploma – Postgraduate (6-Credit)(67-Credit210210-234Diploma – Postgraduate (7-Credit)(78-Credit240240-264Diploma – Postgraduate (8-Credit)(89-Credit270270-294Diploma – Postgraduate (9-Credit)(910-Credit300300-324Diploma – Postgraduate (10-Credit)(1011-Credit330330-354Diploma – Postgraduate (11-Credit)(1112-Credit360Postgraduate Diploma360 Credit-HoursCredit Hours Postgraduate Diploma12 X 5-DayDay Courses 360 Credit-HoursCredit Hours Postgraduate Diploma10 X 6-DayDay Courses 360 Credit-HoursCredit Hours Postgraduate DiplomaAccumulated Postgraduate Diploma Award TitlesAll Specialist Postgraduate Diploma Programmes have their predetermined Award Titles.Where delegates do not follow a Specialism, for accumulation to a Postgraduate Diploma,they will normally be Awarded a General Award, without any Specialist Award Title.However, a Specialist Award will be given, where a delegate studies at least seventypercent (70%) of his or her courses in a specialist grouping. TheseThese are exampled below:1. Postgraduate Diploma in Accounting and Finance;2. Postgraduate Diploma in Aviation Management;Accounting for Spoilage, Rework and Scrap with Balanced Scorecard -Page 15 of 17

Process Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business ProProcess Costing Inspection Points Job Costing Spoilage Changes Balanced Scorecard Cost of Quality COQ Control Chart Pareto Diagrams Cause and Effect Digram Internal Business Process Quality Learning and Growth Perspective for Quality Nonfinanical Measures of Quality Time Drivers Theory of ConstraintsAccoun

Fellow of the Institute of Management Specialists Human Resources Specialist, of the Institute of Management Specialists; Member of Academy of Management (MAoM), within the following Management . Part 6 - Balanced Scorecard: Quality, Time and Theory of Quality as a Competitive Tool Two Basic Aspects of Quality