Focus Customer Requirements And Expectations Accounting Essay

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In todays challenging and competitive business environment, all types of entities varied from government, manufacturing, food and beverage industry to service providers inclusive of financial entities such as banks and audit firms will need to grow. These entities would need to find ways to sustain in the ups and downs of each country's economic, achieve profit maximization as well as contributing to the country and social. Therefore, the management team plays important roles in determining the best strategic management which can be used to help improve the business processes as a whole. As a result, various quality improvement tools and methodologies to enhance qualities and improve efficiencies are being practiced in the organization. Even though, all these tools have similar functions but this depend to which technique the management team would like to adopt.

Total Quality Management (TQM) purported the organization's culture is

identified by and supports the constant attainment of customer satisfactions through an integrated system of tools, techniques and trainings. This involves a continuous improvement of organizational processes which result in developing high quality products and services. Therefore, TQM is said to be made up as a whole degree of excellence in the act of managing a product or rendering services. TQM is an approach to a long-term success through constant enhancement and customer satisfaction. Besides that, TQM is also aim at doing the right things right the first and each time.

Concepts of Total Quality Management (TQM)

Each management tools have its concepts and usage advantages or

disadvantages. Hence, management team would implement tools and concepts which are suitable and align with their organization's situations. Among the decision support tools in TQM are Pareto principles, Ishikawa diagram, control and flow charts, checklists and others.

3.1 Awareness of the environment (business market)

3.2 Focus customer requirements and expectations

Management team should recognize their potential clients who need auditing, tax or consulting services. As the world evolves, more businesses and companies are being set up to compete in the market. Therefore, organization should work closely in determining the best quality for the customers as it will be a driving force and central concern.

3.3 Continuous improvement in the process

3.4 Employees involvement

3.5 Develop tracking system mechanism for processes

3.6 Information and feedback

4.0 Company Background

KPMG has recently implemented the lean concepts to improve business processes. Undoubtedly, the goals are to further increase productivity and effectiveness throughout the company. KPMG is an international firm which provides professional audit, tax and advisory services to variety of business corporations. KPMG is a Swiss foundation headquartered in Netherland and has a global network of 146 independent KPMG firms.

KPMG in Malaysia has been established since 1928 and is considered one of the oldest firm in Malaysia as well as in the Asia Pacific region. This firm is currently operating in correlation with KPMG Desa Megat & Co. In Malaysia, this firm has approximately 1,700 employees from various departments located across ten offices nationwide. KPMG has been standing strong and known as one of the big four audit firms available in Malaysia.

KPMG's vision is to be recognized as the leaders in the market they serve due to their knowledge of swift developments and issues in the markets, industries and sectors of their clients operating. Besides that, KPMG aim to have the best reputation in their exclusive industry. Furthermore, KPMG's mission is to turn the knowledge grasped into value for the benefit of clients, people and capital markets. KPMG adds value to their client engagement because of its experiences, knowledge, skills and vision in addition to mission of the firm.

In KPMG, there are three professional departments. These are audit, tax and advisory. In the field of audit, employee of the firm whom are known as auditors are enormously trusted in the independent audit of company finances. KPMG uphold the highest standards of integrity and support the auditors with significant resources and appropriate technology.

On the other hand, the tax team are established to meet client needs and demands. The team work hand in hand with clients to achieve effective tax compliance such as tax relief, exemption as well as computation, manage tax risks besides organizing their associated costs according to the Income Tax Act 1967 in Malaysia. This will help to provide the business a distinct competitive advantage.

Last but not least will be the advisory professionals who help organizations to alleviate unforeseen or future risks, improve business performances, cope with governance challenges and create values. These professionals provide proficient consultation that is able to deal with immediate issues and plan for long term basis.

In general, KPMG combines multi - disciplinary approaches with deep, practical and experience industry knowledge to help clients meet challenges and respond to opportunities available in succeeding in the new economy. KPMG has a high commitment to strive for the highest quality services.

5.0 Applications of TQM in KPMG

The embracing of TQM by companies worldwide has presented opportunities

for management accountants to contribute to the continuous quality improvement activities of their organization is a new, non-traditional ways while attaining new skills that enhance the development of their own careers. As tmanagement accountantcs are increasingly being called upon to assist I quality management decision-making that may involve measuring non-financial aspects of the business, such as customer satisfaction. In addition, they must extend their analytical skills, information management, communication and planning expertise to encompass the broader categories of information that as integral components of TQM.

5.1 Identifying customer needs and requirements

KPMG identify customers for a given work process and determining specific customer requirement. Ultimately,m the firm's first clients and the public at large that benefit from the high quality auditing and accounting services. But an equally important customer for the firm's quality control program is the firm itself, including its staffs. The firm ultimately reaps the benefit of improved quality control in the form of higher revenues as a result of increased quality control in the form og higher revenues as a result of increased client retention and market share and lower costs through the avoidance of errors, sanctions and pemalties.

5.2 Relating those requirements to the work process

Begin with documenting the firm's current quality control process. Compare wit the existing quality control system to customer requirements and change it to meet or exceed them. Customer requirements can be determined through a variety of techniques including surveys, personal interviews and others.

5.3 Measuring the work ativity

Ongoing measurement and evaluation are the most crucial steps. The firm must be able to measure its on going effectiveness. This will allow the firm to detect and prevent substandard performance before customer service is impaired. To be effective, team members must be able to work together as equals, otherwise, ideas and suggestions for improving quality control may never be expressed.

5.4 Employee Involvement

6.0 Conclusion

The TQM process can be effectively extended to include all areas covered by quality or peer review. Using TQM methods, KPMG can improve the quality control systems by identifying customer needs, designing work processes to meet them and creating timely measures to prevent and correct substandard performance before costly mistakes occur. By providing on going feedback and evaluation, TQM overcomes the inherent limitations of inspection and quality or peer review and provides a system that enables practitioners to identify and exceed customer expectations. TQM is not a quick fix for quality control problems but rather, a long-range strategy that ultimately will enhance the firm's reputation, increase revenues and reduce costs.

Enhance its reputation and gain a competitive advantage by using the tools and techniques. The goals is not to meet customer expectations but to exceed them.

On the other hand, implementing basic quality tools are necessary to improve the efficiency and effectiveness of workflow in the competitive business working environment. Total Quality Management (TQM) should be adhered to achieve or retain the best quality. This is to make sure the organisation able to go for extra miles to satisfy the employees and clients.

Business improvement tools consist of all the necessary skills and methodologies that can be transferred and utilised in other industries. The wisdom acknowledged is indeed beneficial ones. Furthermore, this can be an advantage or extra proficiency to get hired by business entities.


Based on the implementation done, it is ascertained that lean is applicable in every processes and business regardless of industry. It is a way of thinking and acting for an entire organization to improve positively. Overall equipment effectiveness (OEE) is a set of performance metrics that fit well in a lean environment. Management leaders play important role as well to produce quality products and services based on their knowledge, skills and experiences.

Besides lean methodology, KPMG can also attempt to practice other quality improvement tools such as Six Sigma and Kaizen which are widely used in business entities. There are five S's known as Sort, Straighten, Shine, Standard and Sustain exercised among multinational companies. However, lean methodology should be carried on as a continuing process to unveil further expertise among auditors of the firm or performances.

For recommendation, KPMG should continue to apply these quality tools in their audit firm to achieve their vision and missions. Moreover, this can help the firm to stay competitive and maybe lead the other firms in the auditing industry. Besides that, KPMG can also attempt to apply other quality tools to determine the variances and opportunities for better improvement and performances.


Numerous websites and book references had helped me to complete this task one. These include :-



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8) Stephen P.Robins and Mary Coutler, Management (eleventh edition), published in 2010

9) Thomas S. Bateman and Scott A. Snell, Management (tenth edition), published in 2011

10)Sayer N J and Williams B, Lean for Dummies, published in 2012

11)Christopher K Ahoy, Customer Driven Operations Management, (1st edition), published in