Hughes J M
Ambulatory Innovations, Inc., USA.
Physician Exec. 1998 Sep-Oct;24(5):46-51.
In all organizations, the state of finance is routinely reported in sublime detail for study and action. And yet, anywhere from 20 to 50 percent of the monies involved in that report are never identified as unnecessary and nonproductive. These monies, referred to as the Cost of Waste (COW), are the result of actions that have been taken or must be taken because quality is not served--inappropriate actions are being performed or appropriate actions are not being performed right the first time, every time. Proactively determining, reporting, and monitoring the COW brings a degree of objectivity to the quality management process and provides a powerful internal driver for performance improvement. A 10 step Cost of Waste system is proposed.
在所有组织中，财务状况都会定期被详细报告以供研究和采取行动。然而，该报告中涉及的资金有20%到50%从未被认定为不必要和无成效的。这些资金被称为浪费成本（COW），是由于质量未得到保障而采取或必须采取的行动导致的——即执行了不恰当的行动，或者每次都未能首次正确执行恰当的行动。主动确定、报告和监控浪费成本能为质量管理过程带来一定程度的客观性，并为绩效提升提供强大的内部驱动力。本文提出了一个10步骤的浪费成本系统。
