International Journal of Advanced Research in Engineering and Technology (IJARET),IN ISSN INTERNATIONAL JOURNAL OF ADVANCED RESEARCH 0976 6480(Print),

, ISSN 0976 6499(Online) Volume 4, Issue 5, July August (2013), IAEME

ENGINEERING AND TECHNOLOGY (IJARET)

ISSN 0976 - 6480 (Print) ISSN 0976 - 6499 (Online) Volume 4, Issue 5, July August 2013, pp. 176-187 IAEME: www.iaeme.com/ijaret.asp Journal Impact Factor (2013): 5.8376 (Calculated by GISI) www.jifactor.com

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IMPLEMENTATION AND FINANCIAL ACCOUNTING OF QUALITY TRAINING AND EDUCATION PROGRAMMES IN A PLASTIC PRODUCTS MANUFACTURING COMPANY
Muhammed Zakkeer M.1, Jerry Varghese2, S. Jose3, S.R. Devadasan4 Dept. of Mechanical Engineering, T.K.M. College of Engineering, Kollam, India, Dept. of Mechanical Engineering, T.K.M. College of Engineering, Kollam, India, 3 Dept. of Mechanical Engineering, T.K.M. College of Engineering, Kollam, India, 4 Dept. of Production Engineering, PSG College of Technology, Coimbatore, India,
2 1

ABSTRACT Training and education plays an influential role in the field of Quality Management. There are many factors that influence the successful implementation of Total Quality Management in which factors such as training and education, employee involvement, management commitment, continuous improvement etc. play a pivotal role. The purpose of this paper is to design a Quality Improvement Oriented Training and Education Programme (Q_TEPS) for a plastic products manufacturing industry and to explore its performance by test implementing it into practice. The performance of the Q_TEPS was measured in financial terms in order to evolve the income and expenditure account pertaining to the Q_TEPS in the company. The implementation of Q_TEPS in the plastic products manufacturing company enables the company to gain a considerable amount of tangible and intangible benefits. The value of this paper lies in the indication from the literature review that no work has been done till date on implementing Q_TEPS in a plastic products manufacturing firm. Key words: Q_TEPS, Total quality management, Training and Education 1. INTRODUCTION Total Quality Management (TQM) is an integrative management philosophy aimed at continuously improving the performance of products, processes and services to achieve and exceed customer expectations [1]. Zhang et al. in [2] defined that quality refers to attributes bearing the capacity to satisfy wants, needs and meeting certain standards, whereas, in education and training, the capacity refers to the effectiveness and efficiency in the process of learning. In the present scenario, quality is a main concern for many organizations, both public and private. Also, TQM
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models suggested by leading quality gurus lay an emphasis on training and education to achieve continuous quality improvement [3]. The purpose behind this research project was to design a structured Q_TEPS for a company and to explore its performance in financial terms by implementing the designed Q_TEPS in a practical business environment. For the research purpose, the Q_TEPS for a plastic products manufacturing unit were designed, implemented into practice, and their performance was financially viewed. A detailed literature search indicated that this work is first of its kind. The details of this research project are presented in this paper. 2. METHODOLOGY The literature was studied to gather knowledge on training and education. Then, the Q_TEPS requirements were extracted by refining the literature and also through the knowledge of the requirements. The plastic products manufacturing unit was visited and the products and the manufacturing processes were studied. Based on both the theoretical and practical knowledge accumulated, the specific Q_TEPS requirements relevant to the company were identified. For fulfilling these Q_TEPS requirements, the detailed design of Q_TEPS for the company was created. Then, the designed Q_TEPS was implemented into the companys practical working environment with the co-operation of the management and staff of the company. In order to measure the performance of the implemented Q_TEPS, the financial statements of the company were collected after a period of nearly two months post the Q_TEPS implementation. Using the collected data, the financial values related to the tangible and intangible activities of Q_TEPS in the company were computed. 3. LITERATURE REVIEW Garavan et al. in [4] considered training, motivation and development of employees at all levels within organizations as vital components in maintaining competitiveness in the international arena. Also, imparting training and education to the employees helps in attaining continuous quality improvement [5]. Mendes et al. in [6] suggested that employees involvement/commitment, and quality training and development are key factors for successful TQM implementation. 3.1. Concept of training among researchers Many definitions and interpretations of training and development can be found within the training literature. For instance, Van Wart et al. (1993) suggested that training is an application driven and aims to impart skills that are useful immediately in particular situations [7]. Training is defined as the systematic acquisition and development of the knowledge, skills, and attitudes required by employees to adequately perform a task or job or to improve performance in the job environment (Goldstein, 1980; Latham, 1988) [8]. Therefore, it is fundamental for an organization to maintain a necessary competence in its employees through adequate training. 3.2. Types of training Previous researches indicate that many types of training can be implemented. The first is formal training, which is done away from the job with an instructor using standardized training procedures. The second type of training is On-the-Job Training (OJT) which occurs during the regular working hours. Mahmoud et al. in [9] cited three other types of training.

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Further [10] states that, TQM training differs from other training. Normal training may be in the form of a once-off course which may not be presented every year. Whereas, TQM training is an unending and continuous process. Otherwise, the TQM objective of continuous improvement cannot be attained. 3.3. Q_TEPS and its advantages Reference [11] argued that most features generally associated with TQM, such as quality training, process improvement and benchmarking, do not generally produce advantage, but certain tacit, behavioural, imperfectly imitable features can produce advantages. On the other hand various researchers have reported varied types of benefits of Q_TEPS. Some of them are, improved employee involvement [1, 12], improved communication [1, 3], increased productivity [1, 12], improved quality and less rework [1, 12] and improved customer satisfaction [1, 3]. Thus, many researchers forecast that the main outcome of Q_TEPS efforts is product quality. But [3, 13] suggest that it is not only limited to product quality, since Q_TEPS helps to improve employee morale, and is also useful in nurturing and enhancing human values , a major aspect of TQM. 4. MANUFACTURING OF PLASTIC PRODUCTS The plastic products manufactured by the selected company include screw plugs, door bushes, furniture bushes, curtain brackets, curtain rings and towel rods of various sizes. The raw materials used are, High density Polyethylene (HDP), Poly Propylene (PP), Styrene and are purchased in the form of granules The die for the specific product to be manufactured is set onto the machine. The raw material is dried or heated manually under direct sunlight if moisture content is present. Then, the polymer granules are manually loaded in small quantities onto the heating chamber of the injection moulding machine and the granules are melted at around 160 C-175 C. The required part is created within the mould cavity. Then, the finished part is removed from the die and cooled in normal water. The major quality threats associated with this process are formation of bubbles or voids in the finished part, discoloration of the finished part, flash formation, sink marks, poor finish, surface marks on the finished product, and irregularities in the shapes. 5. DESIGN OF Q_TEPS The specific and detailed training programmes for the selected training programmes (Table 1) were designed. As a sample, the detailed design related to the topic, Quality through continuous process assessment is presented in Table 2. The programme schedule includes lectures, interactive sessions and feedback collection sessions. The detailed design for all the Q_TEPS topics for the company were done theoretically and then refined after consulting the top managerial personnel employed in the company. Thus, the practical viability of the designed Q_TEPS for the company was ensured.

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Table 1: Topics of Q_TEPS

Topic No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. Topics Quality planning for process control Corrective action for non-conformities Quality through communication Quality through raw material handling Quality awareness on the importance to conform to specified dimensions Preventive action for non-conformities Quality through continuous process assessment Quality awareness on the importance of energy conservation Cost of poor quality: Estimation Quality council and its responsibilities Quality assurance audits Methods of gathering competitors information Quality in marketing Quality maintenance of books and records Attitude towards quality Impact of quality on labour turnover and absenteeism Quality improvement oriented performance appraisal system Quality through safety training Quality improvement drives

6. IMPLEMENTATION OF THE DESIGNED Q_TEPS

After confirming the practical compatibility of the designed Q_TEPS, the next stage in sequence was the implementation of the designed Q_TEPS into the real time business environment. Training programmes for each of the 20 Q_TEPS topics were conducted in stages. A time period of nearly one month was required for the successful completion of the designed Q_TEPS. The programmes included lectures sessions, interactive sessions, on the job training sessions and feedback collection sessions. After the implementation of the designed Q_TEPS, measuring the performance of the Q_TEPS is an important factor. Performance measurement deals with the projection of financial values. This implied that the financial evaluation of the implemented Q_TEPS is essential.

Table 2: Q_TEPS on Quality through continuous process assessment to avoid/rectify flash formation on the finished part
Half day training on Quality through continuous process assessment to avoid/rectify flash formation on the finished part Program schedule 11.00 - 11.30 am Introduction 11.30 11.40 am Tea Break 11.40 01.00 pm Lecture on the importance of continuous monitoring of the production process Lecture on how to reduce/ rectify flash formation in the part Lecture on the losses that can be incurred due to ineffective process monitoring 01.00 01.30 pm Lunch Break 01.30 01.45 pm Interactive session 01.45 02.00 pm Questionnaire distribution and feedback collection No. of operators/ workers/ 10(o) + 4(s) supervisors Expected Outcome Employees become more conscious on the importance of continuous monitoring of the production process Scrap rate can be reduced

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7. FINANCIAL CONVERSION OF Q_TEPS ACTIVITIES As mentioned earlier, a majority of the Q_TEPS activities, particularly, expenditure, gains, assets accumulation, and increasing liabilities take place in intangible forms. In order to financially account these activities, it is important that they are appropriately converted into financial values. To achieve this purpose, four approaches were considered. Individual sales price of product Turnover basis Average sales price concept Average salary concept [3].

The advantages of the average salary concept exceed all the other methods for the financial conversion of Q_TEPS activities. Moreover, previous researches on training indicate a close relationship between training and salary of employees. Taking these factors into consideration, this method was preferred for the financial conversion calculations. In this method, the average monthly salaries of all the categories of employees who are entitled to become members of the Q_TEPS are considered. The financial conversion models used in Devadasan et al. (1999) for measuring the performance of quality circles were referred due to the unavailability of any suitable multiplication factor for the calculations [14]. 7.1 Financial computation of Q_TEPS activities In order to compute the Q_TEPS activities in the company, the monthly financial statements of the firm after the implementation of the Q_TEPS were gathered. With the support of these documents, the Q_TEPS expenses and gains were computed. The sample computation for estimating the Q_TEPS activities pertaining to the Q_TEP titled Quality through continuous process assessment to avoid/rectify flash formation on the finished part (detailed design shown in Table 2) has been illustrated here. 7.1.1 Tangible expenses Number of workers = 10, Number of supervisors = 4,Total number of participants = 10+4 = 14. Duration of the Q_TEP = Half day (3 hrs.) The computation of tangible expenses incurred has been presented below: Writing materials: workbooks, paper, pencil/pen = Rs.20/person.Refreshments = Rs.50/person. Tangible expenses of the Q_TEP = (50+20) x 14 = Rs.980 7.1.2 Intangible expenses Average salary of workers = Rs.250/day, Amount equivalent to services hours lost for workers = Rs.93.75/employee. Average salary of supervisors = Rs.350/day Amount equivalent to services hours lost for supervisors = Rs.131.25/ employee Intangible expenses of the Q_TEP = (93.75 x 10) + (131.25 x 4) = Rs.1463 The computation of the tangible and intangible expenses for all the Q_TEPS was carried out similarly and their values are projected in Table 3.

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Table 3: Tangible and intangible expenses

Q_TEP No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. Total expenses Tangible expenses in INR 1120 1400 1470 1120 980 1120 980 1120 1400 1400 700 1190 840 840 1470 1400 1400 1400 1400 1400 24150 Intangible expenses in INR 1650 1688 2213 1650 1219 1375 1463 1650 1688 2025 1182 1532 1388 1388 2232 2025 1688 1688 2025 1688 33457

7.1.3 Tangible gains The computation of the tangible gains for the same Q_TEP topic has been being presented in this section. After the successful implementation of this programme, it was found that the loss incurred due to flash formation on the finished part was reduced from 1 to 0.3 percent. This indicates a tangible gain of 0.7 percent of the total volume being produced. The computation followed to depict this tangible gain has been presented below. Screw plugs Daily volume of production = 25000 nos., Loss incurred = 1% Tangible gain obtained = 0.7%, Daily savings = 0.7% * 25000 = 175 nos. Avg. price of screw plugs/pc. = Rs.1, Daily savings in INR = Rs.175 Annual savings in INR = Rs.63, 875 The savings obtained for all the other products including door bushes, L-brackets, towel rods, furniture bushes, and curtain rings, straight and bend bracket were computed similarly. The annual gain obtained for the respective products is depicted below. Total annual savings obtained = Rs.63, 875 + Rs.6643 + Rs.6899 + Rs.8943 + Rs.1278 + Rs.70, 263 + Rs.7154 = Rs.1, 65,055. Similar approaches were followed to compute other tangible gains, whose values are projected in Table 4. As shown, the Q_TEPS in the company is expected to result in a financial gain of Rs.10, 79,250.

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Table 4: Tangible gain

Sl No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 1 Total tangible gain/year in INR 2,35,790 10,79,250 Tangible gain obtained Reduction in returns due to poor finish Reduction in loss due to discoloration and degradation Proper raw material handling Accuracy in dimensions Reduction in loss due to presence of sink and surface marks Reduction in flash formation Energy conservation Reduction in overall returns and rejections Reduction in labour turnover and absenteeism Increase in production volume Percentage of savings 0.5 0.05 1.5 0.5 0.1 0.7 3 0.1 4 Savings in INR/year 61,686 11,794 3,53,687 1,11,874 13,543 1,65,055 23,400 23,581 78,840

7.1.4 Intangible gains The features of financial conversion models pertaining to a sample activity of Q_TEPS is illustrated in the following subsection. Enthusiasm account If the performance of the Q_TEPS is good, it must evoke enthusiasm among the members. Since, the interests among the employees are reflected in various degrees, points are assigned to measure enthusiasm (desired out of Q_TEPS participation) and one percent of average monthly salary of the employee in allotted against each point [14]. The details are shown Table 5. Table 5: Financial conversion of enthusiasm
Sl. No 1. Reaction Interest towards working beyond the working hours with no additional reward Interest towards consulting fellow employees and outside experts Nature of reaction Fully interested Partially Interested Not interested at all Points 2 1 0 Responsibilitie s

2.

Discusses the matters / issues related to the problem beyond the working hours Discusses the matters / issues related to the problem within working hours Discusses the matters / issues partly related to the problem either beyond or within the working hours Not discussed at all Maximum points allocated : 5 points Value of each point : 0.1 % of average salary / employee

3 2

Immediate reporting officer

1 0

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Illustration The average salary/employee/month in the company is Rs.8100. The employees were observed to assess their enthusiasm. Let the name of the employee observed be assumed as X. His enthusiasm after participation in Q_TEPS was observed for a week after four weeks of the commencement of the concerned Q_TEPS by the responsible personnel. It was observed that on an average, the employees earned 3 points. The financial value added by X by showing enthusiasm in this case is Rs.243/- (i.e., 3 points x 1/100 x Rs.8100 = Rs.243/-). Similarly, for 20 employees, the total value comes up to Rs.4860/- (i.e., 243 x 20 = Rs.4860/-). Similarly, the other intangible gains were computed using the financial conversion models. The financial values of intangible gains are shown in Table 6. Subsequently, the income and expenditure account pertaining to the conduct of Q_TEPS at the company for a year was developed. These statements are shown in Table 7. Table 6: Total intangible gains obtained after the implementation of the training programmes
Sl No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Intangible gain Motivation account Enthusiasm account Work culture account Communication account Positive attitude account Awareness account Decision making ability account Creativity account Initiative account Work performance account Quality of work life account Skills development account Team spirit account Total intangible gain per year in INR Intangible gains in INR 9720 4860 6480 4050 6075 1944 6480 3240 3240 6480 12,960 9720 8100 83,349

8. RESULTS AND DISCUSSIONS The plastic products manufacturing firm where this research project was conducted is a small scale industry. But, the implementation of this kind of a well-structured Q_TEPS even in a small scale industry is a very difficult and tedious task. The major difficulty that we faced was in convincing the management in order to test implement the designed Q_TEPS. This highlights the statements in literature regarding the influence of management commitment and support in order to successfully conduct training programmes. But, as the positive features of Q_TEPS outweighs the input provided in terms of money, time, and hard work etc., the management committed in test implementing the Q_TEPS. The next problem that encountered in the middle was the difficulty in penetrating into the tight and busy business schedule. To resolve this issue, the training programmes were designed in such a manner so as not to affect the daily working of the company. Half day training programmes were preferred and the Q_TEPS was designed accordingly. On-the-job training sessions were also included for relevant topics. The schedule for the training programmes were arranged in such a manner that the leisure periods were utilized efficiently in order to avoid higher production loss rates.
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Table 7: Income and expenditure account of Q_TEPS

Account Motivation a/c Enthusiasm a/c Work culture a/c Communication a/c Positive attitude a/c Awareness a/c Decision making ability a/c Creativity a/c Initiative a/c Work performance a/c Quality of work life a/c Skills development a/c Team spirit a/c Poor finish reduction a/c Discoloration and degradation reduction a/c Raw material handling a/c Dimensional accuracy a/c Sink and surface marks reduction a/c Flash formation reduction a/c Energy savings a/c Returns and rejections reduction a/c Labour turnover and absenteeism reduction a/c Production increase a/c Training expense tangible a/c Training expense intangible a/c Value addition Expenditure Income 9720 4860 6480 4050 6075 1944 6480 3240 3240 6480 12,960 9720 8100 61,686 11,794 3,53,687 1,11,874 13,543 1,65,055 23,400 23,581 78,840 2,35,790 24150 33457 11,04,992 11,62,599

11,62,599

After the implementation phase, a period of nearly two months was provided so that the implemented Q_TEPS could penetrate the organizational structure. This is followed by conducting financial performance of the implemented Q_TEPS so as to clarify the validity of the implemented programmes. The details regarding the tangible expenses related to the Q_TEPS was obtained through the consultation with the manager of the company. The intangible expenditures are related to service hours of employees lost, production loss etc. The intangible expenditures were carefully converted into financial values using appropriate models proposed by Devadasan et al. (1999) [14] as described in this paper. Accounting intangible income indeed appeared to be a challenging task. The allocation of points for the models as described in this paper was done after the consultation with the manager and the technical supervisors of the company. The income and expenditure account which can help in making some interpretations about the implemented Q_TEPS was evolved. Mentioned below are some of the inferences drawn from Tables 3, 4, 6 and 7. The tangible training expenditure that was incurred for implementing Q_TEPS in the company came nearly around Rs.24, 150. The intangible training expenditure that was incurred for implementing Q_TEPS in the company was estimated to be nearly around Rs.33, 457. The total tangible income from the implementation of the Q_TEPS in the company when computed came nearly around Rs.10, 79,250.
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The total intangible income obtained from the implementation of the Q_TEPS in the company was estimated to be nearly around Rs.83, 349. The value addition that could be obtained annually including both tangible and intangible values through the implementation of the Q_TEPS comes nearly around Rs.11, 04,992. The financial figures projecting the various outputs of this successfully implemented Q_TEPS definitely indicate a considerable income through value addition It shows the importance of Q_TEPS in the field of quality management. 9. CONCLUSION From the inception of Total Quality Management into the organizational environment, the need for training and educational programmes has been emphasized. As literature indicates, training and education besides improving the product quality, helps in producing several intangible benefits such as employee morale, creativity, enthusiasm etc. [3]. Besides this, several researchers have emphasized training and education as one of the critical success factors to successful TQM implementation [1]. From previous researches, we can summarize that attaining quality is an ongoing process and so, training should be continuous as well. It should also be noted that Q_TEPS can be successful only if all the employers, including the top management and other managers are well educated in all aspects of total quality and extend ample support for its successful implementation. This research work was carried out to determine the role played by training and education in attaining continuous quality improvement. A plastic products manufacturing firm was chosen based on three reasons. Our study indicated that no work was reported in implementing a Q_TEPS in such type of a firm. This kind of an industry had a bright scope for training and education. The company had not practiced quality principles until the implementation of this Q_TEP programme, since it being a small scale industry. Therefore, the above contributions of this research project can be said to be unique in the field of TQM. The main contributions of this work include, A detailed design of Q_TEPS specific to the company, which can be of help for TQM professionals. The financial computation of the Q_TEPS activities using financial conversion models which can help in converting the result of Q_TEPS into financial values and to project their performance through the language of money. Though the Q_TEPS was implemented successfully and the financial values indicating the performance of the Q_TEPS were obtained through computations, a validation is required to ensure the viability of this research project. At this juncture, we decided to record the remarks and suggestions from the companys managing director. The managerial personnel shared his ideas and expertise, during the design of Q_TEPS, its implementation and during the financial computation of the Q_TEPS. The summary of his remarks is presented in Table 8. His response gave the indication that this project is indeed a viable one and that a well-structured Q_TEPS will surely reap a number of benefits.

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Table 8: Remarks and suggestions from companys managing director Remarks and suggestions The training programme (Q_TEPS) implemented in our organization is based on the available and approximate figures supplied as an input to implement the programme. The savings obtained after the implementation of the training programme for the workers working in various categories are genuine and reasonable. The programme implemented is very useful and continuous training programmes can contribute good results in the form of money and quality.

10. REFERENCES Jiju Antony, Kevin Leung, Graeme Knowles, Sid Gosh, (2002),"Critical success factors of TQM implementation in Hong Kong industries", International Journal of Quality & Reliability Management, Vol. 19 Iss: 5 pp. 551 566. [2] L. Efison Munjanganja, Ed. D, (2006), Improving the Quality of Education and Training (systems, institutions and programmes) through the UNEVOC Networks. [3] N. Kathiravan, S.R. Devadasan, M. Muhammed Zakkeer, (2006),"Quality improvement oriented training and education programme and its financial accounting system", Industrial Management & Data Systems, Vol. 106 Iss: 3 pp. 380 406. [4] Garavan, T.N., (1997), Training, development, education and learning: different or the same? Journal of European Industrial Training 21, 3950. [5] Brown, A. (1994), TQM: implications for training, Training for Quality, Vol. 2 No. 3, pp. 410. [6] Luis Mendes, (2012), Employees involvement and quality improvement in manufacturing small and medium enterprise (SME): A comparative analysis, African Journal of Business Management Vol.6(23),pp.6980-6996 [7] Amin Akhavan Tabassi, Mahyuddin Ramli, and Abu Hassan Abu Bakar (2012), Effects of training and motivation practices on teamwork improvement and task efficiency: The case of construction firms, International Journal of Project Management 30, pp. 213224. [8] Phyllis Tharenou, Alan M. Saks, Celia Moore, (2007), A review and critique of research on training and organizational-level outcomes, Human Resource Management Review 17, pp 251273. [9] Seyed-Mahmoud Aghazadeh (2007), Re-examining the training side of productivity improvement: evidence from service sector, International Journal of Productivity and Performance Management, Vol. 56 Iss: 8 pp. 744 757. [10] Werner Vermeulen, M.J. Crous, (2000),"Training and education for TQM in the commercial banking industry of South Africa", Managing Service Quality, Vol. 10 Iss: 1 pp. 61 67. [11] Mile Terziovski, (2006),"Quality management practices and their relationship with customer satisfaction and productivity improvement", Management Research News, Vol. 29 Iss: 7 pp. 414 424. [12] I Nusrah Samat, T. Ramayah and Norizan Mat Saad, (2006), TQM practices, service quality, and market orientation- Some empirical evidence from a developing country, Management Research News Vol. 29 No. 11, pp. 713-728. [1]

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[13] Anupam Das, Vinod Kumar, Uma Kumar, (2011),"The role of leadership competencies for implementing TQM: An empirical study in Thai manufacturing industry", International Journal of Quality & Reliability Management, Vol. 28 Iss: 2 pp. 195 219. [14] Devadasan, S.R., Karthikeyan, M., Kannan, K., Sundararaj, G. and Balamurugan, K. (1999), Financial accounting system for quality circle programmes, Participation & Empowerment: An International Journal (UK), Vol. 7 No. 4, pp. 72-87 [15] Mrs. Varsha H. Patil and Mrs. Snehal M. Kamalapur, A Conceptual Thinking Of Total Quality Management In Engineering Education International Journal of Management (IJM), Volume 3, Issue 1, 2012, pp. 169 - 174, ISSN Print : 0976-650245, ISSN Online : 0976-6510 [16] Irfan Gulbarga, Dr.Soam V Chetty and Dr. Jagadeesh P Ganjigatti, Nn/Brt Based Model For Evaluating Impact Of TQM On Higher Technical Education International Journal of Mechanical Engineering & Technology (IJMET), Volume 3, Issue 2, 2012, pp. 518 - 531, ISSN Print : 0976 6340, ISSN Online: 0976 6359 [17] Mohd.irfan khan, anil kumar mishra and prof.(dr.) Y.p.singh, A Review: Technology Innovation And Role Of Training And Education In Small And Medium Size Enterprise And It Sector International Journal of Management (IJM), Volume 4, Issue 3, 2013, pp. 75 - 81, ISSN Print : 0976-650245, ISSN Online : 0976-6510

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