Balanced Score Card and Quality Dimensions for Toyota

This article discusses the Balanced Score Card and Quality Dimensions for Toyota. It explains the four perspectives of the Balanced Score Card and recommends two KPIs for each perspective to align Toyota's operational performance with its long-term philosophy. It also identifies and explains the seven dimensions of quality and how they are important to Toyota Company. The article includes subject DBN509 Operations Management and is suitable for students in business and management courses.

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Individual Assignment DBN509 Operations Management
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Individual Assignment DBN509 Operations Management
Question 1. Balanced Score Card and its Four Perspectives and recommend two KPIs for
each Perspective to align Toyota’s operational performance with its long-term philosophy.
According to Cooper, Ezzamel and Qu (2017) in the Journal “Contemporary Accounting
Research”, is that Balanced Score Card was developed by Robert Kaplan and David Norton in
1986 as tool to be used by managers in business daily operation and management. Chung (2018)
describes Balanced Score Card as a predominantly and influential tool of management that has
remains enduringly and prevalent within all organizations around the globe. Thus, at a basic level
BSC assists companies to clarify their plans and communicate their firm’s key strategic priorities
and goals. In addition, BSC can be fundamentally being divided into a strategic framework
sections known has perspectives, the perspectives are essential for the success of the business has
suggested by (Arimoto & Kurata, 2017). According to Gonzalez-Aleu et al. (2018) in the journal
“The TQM Journal” is that main Balanced Score Card or BSC perspectives include the
following; financial perspective, the customer’s perspective, interior process perspectives and,
learning and development perspective deduced by Toyota in it management system.
1. Financial perspective: The financial perspective of the Balanced Score Card is being
described as the primary perspective in all profit based organization like Toyota (Arimoto
& Kurata, 2017). According to Bergeron (2017) is that financial perspectives deals with
all forms of Toyota Company financial objectives that has led to it successfulness in the
automobile industry. In addition the key performance indicators normally make it
necessary for the Toyota to perform a comparative analysis of various department. The
Toyota has been obtaining outcome from the analyses of the company financials aspects

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that are contrasted with the result acquired on the first analysis of the firm financial
aspects.
The two recommended KPIs (Key Performance Indicators) for the financial perspective
in the context to Toyota Company include the total profitability of investment KPI and
profitability for the net sales KPI (Hunk, 2018; Shan, Ahmad & Nor, 2016).
 KPI 1; Total profitability of investment: At Toyota Company Total profitability of
investment indicates how the Toyota profit has been able to generate profit over the
years. It also clarify from which group and type of Toyota key consumer is bring more
profit to the firm (Gibbons & Kaplan, 2015). While, the more the profit generate by
Toyota form either the groups and key firm consumers the higher the profitability, and
the higher the investment of Toyota. On the other hand, the low the profit generation by
Toyota the lower the investment and profitability. Toyota has understand the long-term
philosophy that has made it to be of greatest value. The profitability investment KPI has
enable the Toyota to know how much to incur to delivering its initial car, and all
requirements the company needs in striving to maximize and increase profitability
(Gibbons & Kaplan, 2015). Thus, Toyota Company is thriving towards generating more
profits which is one of its key long-term philosophical objectives through the help of total
investment profitability KPI.

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Profitability KPI Figure 1: (Arimoto & Kurata, 2017).
 KPI 2; Profitability for net sales: indicates the effectively of how Toyota Motor Co.,
Ltd is creating revenues on each dollar that it is obtaining from its car sales. The
profitability for net sales KPI measured the profit that Toyota Motor Co., Ltd made in
both long term and in short financial decisions that reflecting the core mission of Toyota
Company (Gibbons & Kaplan, 2015). The higher the profit obtained from the investment
of from profit earned from Toyota net sales the greater the firms profitability in the net
sales. The Toyota Company profitability for net sales has given the firm an advantage of
responding to the pricing war of its vehicles in contrast to the other competitors in the
same marketplace (Hunk, 2018).

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Net Sales KPI Figure 2: (Shan, Ahmad& Nor, 2016).
2. Consumer perspective: The consumer perspectives mainly focuses on the Toyota
performance goals linked to consumers and the marketplace has deduced by (Hunk, 2018). If
Toyota wants to attain its financial objectives and long term philosophy then it have to be aware
of what exactly should be delivered to consumers and the specific deliveries required by the
consumers. The Toyota consumer perspective objectives include, customer satisfaction and
services and brand awareness. Toyota have increase its new car brand awareness through social
media platform in order to gain customers satisfaction. The two recommended KPIs in context to
Toyota consumer perspective include consumer’s loyalty KPI and consumer satisfaction KPI
(Shan, Ahmad & Nor, 2016).
 KPI 1; Consumer loyalty: indicates the Toyota client retentions. The Toyota
consumers’ loyalty is the numbers of customers who normally buy Toyota cars more than
once in a specified period. The Toyota consumers’ loyalty KPIs has played the main role
towards the success of the company. Whereas, the greater the consumers trustworthiness
in Toyota vehicles the highest the perception the firm is committed to attain its long-term
philosophy (Arimoto & Kurata, 2017).

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Consumers’ loyalty KPI Figure 3: (Goya et al., 2018)
 KPI 2; Consumer satisfaction: is the Toyota KPI that indicates the number of
consumers’ who firm cars and after sales services satisfied. The higher the numbers of
satisfied consumer’s satisfied by Toyota the higher the profit being generated, whereas,
the lower the consumers’ satisfied the lower the profit Toyota is making, but the is loss
higher when consumers are not satisfied (Goya et al., 2018). Hence, Toyota consumer’s
satisfaction is the key performance indictors that Toyota Company has improve every
year in order to attainment its mission (Arimoto & Kurata, 2017).

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Satisfaction KPI Figure 4: (Cooper, Ezzamel & Qu, 2017).
3. Internal perspective: Internal perspective answers the questions on how Toyota Motor Co.,
Ltd delivers to its consumer’s related objectives and the financial related goals in a specified
period. Under this perspective Toyota has to set its interior operational goals and, what the
business requires to have. Toyota has also ensure the availability of all resources needed in order
to increase its performance (Arimoto & Kurata, 2017). The Toyota internal process perspectives
include capacity deployment and quality optimization (Goya et al., 2018).
The two recommended KPIs on internal perspective in context to Toyota include labour
productivity growth KPI and administrative expenses per employee KPI.
 KPI 1; Labour productivity growth: Toyota Company labour productivity growth
show the output of the Toyota in the economy. The labour productivity of the Toyota
Company has been grouped into three aspects. The aspects are investment and saving at
the Toyota capital, technological advancement and human workforce. Thus, the lower the
Toyota output in the economy the lower the productivity it is in the economy. Whereas,
the higher the productivity the higher the output and growth of the Toyota in the

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economy. The Toyota has achieved its main goals and long term philosophy based on the
labour productivity growth has the firm increased its investment in labour market.
Toyota Growth KPI Figure 5: (Cooper, Ezzamel & Qu, 2017).
 KPI 2; Administrative expenses per employee: the Toyota Company cost of employing
each worker including wages and benefits of employees are addressed under
administrative KPI. The lower the Toyota administrative expenses per worker the higher
the profit and lower the business operation cost, whereas, the Toyota administrative cost
is too high the higher the operational cost and hence low profit generation. Toyota has
been paying its workers based on and according to their job performance statistics (Goya
et al., 2018). Hence, long-term philosophy of Toyota has been attained through the
reduction of administrative expenses (Arimoto & Kurata, 2017).

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Administrative KPI Figure 6: (Bergeron, 2017).
4. Learning and development perspective: The learning and growth perspective is the final
components of Balanced Score Card addressed by Goya et al. (2018) in the journal
“Transactions on Intelligent Transportation Systems”. The main components of the perspective
at Toyota include the human capital, information investment, and administrative capital. Human
investment or capital at Toyota are skills and performance management. Whereas, information
investment or capital include information system and technology set-up and organizational
capital involves workers alignment and teamwork in the company. In addition, Toyota
organization management regularly focuses on the use of indicators that are characterized by
uncompleted procedures dissimilar to final KPIs (Goya et al., 2018). The workers in various

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department at Toyota has been trained in order for them to complete a big numbers of successful
innovation in the company.
The two KPIs recommended for the learning and growth perspectives in the context to Toyota
include non-production expenses per consumer KPI and marketing expenses per consumers KPI.
 KPI 1; Non-production expenses per customer: Toyota Motor Co., Ltd does not
subsidize directly to the manufacturing cost linked to production of its vehicle, but either
it subsidize them indirectly as being indicated by non-production per consumer KPI. The
KPI enabled Toyota to produce more cars since the manufacturing cost has been allowed.
The higher the cost of production the lower the car being produced by Toyota, while the
lower the cost of production the more cars being produced by Toyota. Hence, Toyota
long-term philosophy is achieved, because low cost of production being incur by Toyota
and more the products produced will be of high quality and reliable, the higher the profit.
Non-production KPI Figure 7: (Arimoto & Kurata, 2017).
 KPI 2; Marketing expenses per consumers: indicates the amount of money spend by a
Toyota on every consumer during the marketing period (Hladchenko, 2015). The higher
the money spend in marketing per consumer by Toyota the lesser the profit Toyota Motor

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Company Ltd makes. Thus, Toyota has been strive to reduce money spend on marketing
in order to make more profit. Hunks (2018), clarify that if the cost of marketing or
advertisement per individual is low the profit then the company will be create higher
profit, hence it long-term philosophy of thriving into corporate world will continue.
Toyota Marketing KPI Figure 8; (Gonzalez-Aleu et al., 2018)
Question 2. Identify and Explain seven dimension of quality and explain how the
dimensions are important to Toyota Company.
The managers from US know that it is mandatory for them to improve the quality of their
products and services, because most of the US based customers have informed them. According
to the study conducted in 1981, it was reported that more than 50 percent of the United State
customers believed that the quality of the United State commodities have reduced over the past
five years (Kerai & Saleh, 2017). In addition, most current survey indicates that more than a
quarter of the United State consumers are not confident on the US manufacturing on whether the
industry can deliver reliable commodities (Xiaoping & Xuan, 2017). Various company have
decided to adjust to the by upgrading their quality by adopting plans that have been
indispensable of the quality movement for the creation of quality cost calculations, dependability

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in engineering and controlling of statistical quality. However, the problem made Japanese and
Europe competition to intensify because not many of the firms were seriously trying to make use
of the quality programs work even as they executed the programs. It also being suggested that if
the companies would have intensify the quality control programs implementation, consumers
from United State would not be complaining of the low quality commodities (Xiaoping & Xuan,
2017). In addition David Garvin proposes the essential quality of dimensions or group of quality
which acts has the framework for planning analysis (Hladchenko, 2015).
Therefore, it is significant to understand the quality that are linked to the continuous
improvements in an organization (TOYOTA). The seven dimension of quality mentioned by
David A Garvin in 1986 include durability, performance, features, conformance, serviceability,
aesthetics and the perceived quality (Xiaoping & Xuan, 2017). In the context to Garvin seven
quality of dimension 2014 FJ Cruiser a brand of Toyota can be used to outlined all the seven
quality as follows:
1. Performance: Performance is a key dimension of quality that can be referred as the cars
crucial operational characteristics or traits. In the instance, 2014 FJ Cruiser basic
performance traits include acceleration, cruising, coziness, speed and comfort. The
performance of the 2014 FJ Cruiser Toyota brand most can be contingent on the
efficiency of its fuel consumption, competence of the braking system and its acceleration
time. The performance of FJ Cruiser has been verified and rated by the Toyota. 2014 FJ
Cruiser Toyota brand is a Sports Utility Vehicle or SUV, being powered on a 4.0 liter of
fuel, V6 engine that produces 260 horsepower. The car is an automatic transmission in
standard and its offers both rear and part-time 4 wheel drive. The can is packed with a 6
speed manual exclusive with all-time 4 wheel drive with power of more than 220 kw at

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3500rpm. 2014 FJ Cruiser is a highly performing vehicle, that is suitable for extreme
conditions, but it can directly compete directly with Jeep Wrangler and Nissan Xterra.
Because it 2014 FJ Cruiser Toyota brands has been ranked by EPA base on the specific
performance aspects (Xiaoping & Xuan, 2017). Conversely, the general performance
ranking of the 2014 FJ Cruiser is challenging to develop particularly when it involves the
benefits that are not required by every buyer.
2. Features: It is the second aspects of dimension of quality based on the performance in
context to 2014 FJ Cruiser Toyota brand. The features can be from basic or more
advanced depending with the type of the car price. Feature of the FJ Cruiser is specific
based on its principal performance and secondary performance characteristics. The high-
end cars like FJ Cruiser comprises of the maximum traits because of its price (Xiaoping
& Xuan, 2017). The 2014 FJ Cruiser is a kind of high-end car that have traits like short
wheelbase that allows the car to maintain its pace while taking breaking, the anti-lock
braking system together with the short wheelbase play the same role in the car. The 2014
FJ Cruiser comprises of standards traits including the 17 inch steel wheel, air conditions,
power windows with locks, the Bluetooth phone and audio. It also has various off-road
oriented traits including heavy duty suspension elements, tires and themed packages
which usually comprised particular styling details. FJ Cruiser got emergency stop signal
that indicates to the driver where there is a danger, has it gives a signal. This features
make FJ Cruiser to have an exclusive image that improves it quality (Xiaoping & Xuan,
2017); (Kazandjian, 2017).
3. Reliability: It reflects the probability and possibility of a car malfunctioning or when
the car will fail to work within a given time. Or the trust of how reliable the vehicle can

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be. When spending a lot of money on repairing the can be as a result of the manufactures
fault brings the questions of how reliable a car is. The 2014 FJ Cruiser Toyota brand has
never happened to be down because of the manufacturer fault. The fault can only appear
when it is in the market (Kazandjian, 2017). FJ Cruiser has never faced any technical
challenges that can result to it being recalled but it has remains still (Kazandjian, 2017).
Due to lack of causalities the vehicle has been more reliable to consumers. The reliability
of the car has been because of its verification and fully testing done by Toyota Company
technicians before FJ Cruiser is realized in the market. Finally if anything happens to FJ
Cruiser the owner can take it to correction and Toyota Company will provides the
replacement (Kazandjian, 2017).
4. Conformance: The degree in which the car is design and it operational traits meeting
it establishment is referred has the conformance. Two common measures that are taken
by FJ Cruiser Toyota brand is the defect rate of the car. The defect of the FJ Cruiser is
checked and verified before the reach it user. The car service demands depends with the
user has some user may prefer to service the vehicle daily, weekly or monthly. The
design of FJ Cruiser and its operational framework are very strong hence no much service
is being required by the user (Shan, Ahmad & Nor, 2016).
5. Durability: Durability of a car is the measurable of its life and long it can last in its
driving lifespan. Durability dimension car is both economic and technical. The technical
durability is being described as the amount of usage in which one obtain from the
commodity before the end of its life spans or it deteriorates (Shan, Ahmad & Nor, 2016).
The car 2014 FJ Cruiser is functioning fully, highly performing mid-SUV which is
suitable for all conditions like when the car is climbing a hill and in off road

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environments.FJ Cruiser has been tested in all kind of extreme conditions as a process of
testing its durability. The vehicle is made using a high and tensile steel that make it to
have a very strong framework. The car constitute shock absorbers that make it easy and
smooth to drive. Shan, Ahmad and Nor (2016) suggested that the lifespan of FJ Cruiser
can only be decided by the consumer, when it is used in an appropriate way. FJ Cruiser
performance range from 400k to 600k that fit it as a mid-SUV vehicle. According to
Shan, Ahmad and Nor (2016) the vehicle is more durable because of its strong
framework.
6. Serviceability: according to North and Walsh (2016), serviceability is what is offered
by the company after sales. Serviceability may include having genuine spare for the car
users, specialized trained mechanics and technicians as well as the diagnostics software.
For 2014 FJ Cruiser Toyota brand the service centers are numerous all over the words,
for instance some services centers are found in city centers and environs. The technicians
and mechanics are normally trained by the company and accredited as well, they are
trained specifically for 2014 FJ Cruiser. The software being used detects the car recent
problems and the problem that may result in the future. The procedures of using the
software is very easy and faster. In addition, the genuine parts used by the dealers
indicates the availability of all parts of FJ Cruiser from the suppliers. The owners of the
vehicles are provided with often reminders that they need to take the car to service and
how to keep it right. Hence, after sales of 2014 FJ Cruiser add up its quality (Rouf et al.,
2017).
7. Perceived Quality: Perceived quality of a car is the superior reliability of the quality.
For instance, the durability of 2014 FJ Cruiser Toyota brand is occasionally observed and

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perceived has it superior quality, the car does not start despite of how satisfying ability of
the car (Rouf et al., 2017). The perceived quality of the FJ Cruiser is based on the
tangibility and intangibility factors of the car. The two aspect make 2014 FJ Cruiser to be
perceived has superior even after 90 days of use because it is still perceived as the quality
vehicle. However, the quality in the FJ Cruiser in the market is very high has most user
prefer it (Shan, Ahmad & Nor, 2016).
Question 3. The Two Quality Improvement Methods used by Toyota Company
A). Kaizen is a Japanese derived word that mean improvement, enhancement or moving for
better. The word Kaizen is made from the combination of two words “Kai” and “Zen”. The word
“Kai” means change while “Zen” means good or which is good as deduced by (Xiaoping &
Xuan, 2017). The Kaizen idea was inferred on Toyota Company after the visit of the company
Chief Executive Officer Taiichi Ohono from the United States on the production system matter
linked to the company. Kaizen process at Toyota is being practiced by each members of the aim
of making improvement of the production system (Pinceti, Vanti & Giannettoni, 2017). The
procedure involves each member at each phase in suggesting changes, followed by team pulling
and the brainstorming session is being done in the implementation of the production system plan.
Kaizen process basically involves five phases of quality management that are discussed below;
I. (SEIRI) Sort Out: This is the first phase out of the five phases in the Kaizen
process. When the Toyota CEOs Taiichi came from Henry Ford line assembly he
found that a lot of waste in the process of production, that reduced the product
quality in general. The phase involved sorting out of the waste in the production
process, for it to be more efficient (Xiaoping & Xuan, 2017). The sorting out is

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done by elimination of unnecessary items at the place of work. The eradication
started with detecting of waste and then, followed by the detection of useful item.
The useful items detected were re-cycled but the definitive waste was through
way or dumped. Through this procedure reduced the most waste and improved the
general quality of the product.
II. (SEITION) Set In Order: this the second phase, which involves setting up of
the Inventory in a right way (Parmenter, 2015). At Toyota Company inventory of
all tools and elements used in the car assembly are being recorded in the
inventories. In addition, each Toyota workplace has its specific inventory that
minimizes to be used when assembling the car, and also maximized the cars to be
assembled in a particular period of time (Shan, Ahmad & Nor, 2016).
III. (SEISO) Shine: The third step of Kaizen requires workplace to be clean and
safe for the company workers. By keeping the workplace clean is not the only
way of improving the quality of the car. But things like reducing the accidents
similar to slipping will improve the quality of the car. By reducing such accidents
the workstations will be safe from any hazards occurrence. Thus, Toyota
Company is mostly concerned with its workers safety at workplace (Shan, Ahmad
& Nor, 2016).
IV. (SEIKETSU) Standardize: the fourth step is the standardizing the process of
assembling and in the production of the product (Rouf et al., 2017). In case of

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Toyota, standardize is the process in which the cost of production is being
reduced as well as the reduction for the cost of training workers.
V. (SHITSUKE) Sustain: This step involves the existing workers and the current
employees at Toyota. The sustain step suggest that the Toyota workers has to
undergo a regularly training sessions. Consequently, this five phases of Kaizen
will be successfully executed by Toyota on its production system that will result
to production of better and improved general quality for the products (Rouf et al.,
2017).
B). TQM or Total Quality Management is another techniques being used by Toyota to produced
better-quality and improved overall products. The Total Quality Management has allowed
Toyota to uphold a quality type of management from all its departments including from top
offices to bottom offices, inside and outside of the company. For instance, Toyota only can
accredit quality through Total Quality Management in each of its department because the
purveyors are also accredited by the Total Quality Management (Pinceti, Vanti & Giannettoni,
2017). This means that purveyors that Toyota are outsourcing materials from are very efficient
and more responsible and are able to provide quality materials with the mark of Total Quality
Management Certification. The second phase of the first step of quality check includes checking
of the quality of the Toyota production has it is fully working and quality is doped. Another step
involves the suppliers who are providing quality products to the consumer service to the
purchasers. On the other hand, to maintain Total Quality Management is too any expensive
aspect to most companies and this is the main reason why globally established companies are the
one which can afford to maintain TQMs. It also take a lot of time to check the product quality
and accredits the Total Quality Management has its expenditure is very high. Despite of the

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expensive nature of the TQM, the consumers satisfaction toward Toyota product is being
increased because of the fully verification of its products quality. The quality improvement
checks by the Total Quality Management is at the scope being improved more, if the reduction is
realized at the product sales capacity (Pinceti, Vanti & Giannettoni, 2017). The reduction of sales
can easy be outlined by TQM because each department of Toyota is being quality managed that
provides an ease of tracking the problem or mistake. The problem can also be solved easily after
its being detected at Toyota (Pinceti, Vanti & Giannettoni, 2017).

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