Six Sigma and Beyond: Design for Six Sigma, Volume VI
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