The new standards for material management and accounting systems area TQM initiative

This paper discusses why Material Management and Accounting Systems (MMAS), formerly the "Ten Key Elements", should be a Total Quality Management (TQM) initiative. The authors have taken a detailed look at these two major DoD programs and conclude that they are compatible and should be treated as such. MMAS represents a set of standards that will help position companies for TQM and launch them on the path of continuous improvement. This paper presents the thesis that the "Ten Key Elements" are a TQM initiative because they control and improve the process of doing business in Aerospace and Defense manufacturing. Manufacturing systems and practices developed over the years in the Aerospace and Defense (AD satisfy a requirement with material most readily available and above all reflect reality in the system so that humans can make the best possible decision). Even better, methods and systems were designed to shorten manufacturing cycles and make manufacturing more flexible and responsive to market demands by simplifying operations and adopting a "just in time" philosophy. While it is not necessary to elaborate on ''just in time" in this paper we would like to point out that in the 1970s and 1980s, a new approach to manufacturing become understood and applied in the world, particularly in Japan, with spectacular results in quality and cost improvement. "World Class Manufacturing" was born. The most distinctive characteristics of world class manufacturing are the simplif ication, improvement and control of the process: TOTAL