Planning and Budgeting

TQM has turned into a social departure since more than one decade ago and its scope of activity has generalized from industry, its original domain, to outreach other areas including health organizations, nonprofit organizations and educational institutions. TQM-related discussions are ever increasingly included in the mass media, in the revised programs of advisors and instructors and recently in the academic literature. Specialized institutions are established to improve TQM theory it is commonly discussed in management circles and researchers analytically examine its significance and impacts. Some scholars argue that TQM is a unique insight to increase organizational effectiveness. They hold that such an insight enjoys a strong theoretical foundation that strategically improves organizational performance and directs individuals and organizations. Meanwhile, recent studies indicate that to achieve fundamental goals of TQM, management should make use of other means such as BSC beside TQM so as to streamline everlasting improvement of the firm