Abbr – TQM The efficient utilisation of existing assets and resources. This implies the elimination of waste and error in business systems and processes so that the full potential of the assets and resources can be realised. It is a philosophy and also a set of values that quality is a key part of an organisation’s strategy and an organisation should make continued effort to improve product and service quality in order to build high levels of customer satisfaction and strong customer loyalty. It is based on four fundamental assumptions: (1) quality is less costly than poor workmanship; (2) employees will naturally try to improve quality so long as they have appropriate support and training; (3) quality improvement requires cross-functional efforts; and (4) the commitment of top management is essential to improved quality. As a concept, total quality management extends to every aspect of the activities of an enterprise: marketing, design, engineering, manufacturing, finance, administration and management systems.
縮寫　– TQM 　有效地運用現有的資產及資源。即表示在業務系統及過程除去耗費及錯誤，因而可實現資產及資源的全部潛在用途。全面品質管理既是哲學理念也是價值觀，即相信質素是任何組織策略的重要部分，並應憑籍不繼努力改良產品及服務質素以高度滿足顧客的需求，從而羸得顧客對公司的忠誠支持。全面品質管理有四項基本假設；(1)質素較粗工便宜； (2)如僱員有適當的支持及訓練，他們便會自然地嘗試改善質素；(3)改善質素須有跨部門的同心協力合作；及 (4)高級管理層的承擔對於良好質素是基要因素。全面品質管理作為一種概念，引伸而適用於任何企業活動的每一層面：市場銷售、設計、工程、製造、財務、行政及管理系統。

• Shell company
• Shelley's case, rule in
• Sherman Act 1890
• Shifting onus of proof
• Shifting use
• Ship
• Shipowner
• Shipped bill of lading
• Shipping
• Shipping note
• Ship's articles
• Ship's husband
• Short delivery
• Short form
• Shorthand note
• Short matter
• Short selling
• Show cause
• Show of hands
• Sibling
• Sic
• Sick leave
• Sickness
• Sic utere tuo ut alienum non laedas
• Sight bill