Document Type
Article
Publication Date
12-2003
Publication Source
Cost Engineering
Abstract
Toyota again topped the annual J. D. Power and Associates quality study released in late May of 2002. Toyota scored the highest mark ever with l 07 defects per l 00 vehicles, while Honda came in second with 113 defects. The study was based on responses of approximately 65,000 new car owners queried during their first 90-days of ownership.
These results do not surprise us, as we have been fortunate to make numerous sojourns to the Toyota plant in Georgetown, Kentucky, and observe the manufacturing processes. These trips were normally facilitated by a former Japanese student of ours, Minako Yanke, CPA, who personally knew individuals in higher management. In addition, several of our students are employed at the Honda manufacturing plant in Marysville, Ohio. Journeys to Marysville in conjunction with discussions with these students led us to believe that Toyota and Honda possess several similar management philosophies that account for their success.
It is our conclusion that success for these companies derives from company cultures that foster associate (employee) involvement with the goals of the organization, human (employee) development, and adaptation for improvement. These company cultures incorporate user-oriented (as opposed to control-oriented) accounting systems and elaborate systems for motivating, generating, and using associate ideas for process improvements. The company cultures are dependent upon employing the highest quality of associates. The purpose of this article is to examine these complementary aspects of an effective company culture.
Inclusive pages
6-8
ISBN/ISSN
0274-9696
Document Version
Published Version
Copyright
Copyright © 2003 by the authors
Publisher
AACE International: The Authority for Total Cost Management
Volume
45
Issue
12
eCommons Citation
Lightle, Susan; Rosenzweig, Kenneth Yale; and Talbott, John, "Why Toyota and Honda Topped the 2002 J.D. Power Quality Study" (2003). Accounting Faculty Publications. 14.
https://ecommons.udayton.edu/acc_fac_pub/14
Included in
Accounting Commons, Automotive Engineering Commons, Business Administration, Management, and Operations Commons, Business Law, Public Responsibility, and Ethics Commons, Corporate Finance Commons, Industrial Engineering Commons, Manufacturing Commons, Nonprofit Administration and Management Commons
Comments
This article is made available for download from the repository with permission. Any content used from this article must be attributed properly.
Permission documentation is on file.