The need to address these issues has led to the increasing development of new costing and performance measurement systems which provide information not supplied by traditional management accounting systems [8].
Quality costing methods [9-11] and accounting systems, such as activity-based cost management (ABCM)[12,13], have enabled managers to measure costs generated across cross-functional processes; the customer-supplier chains which extend from external suppliers, through the organization, and out to customers[14,15]. Kaplan and Norton have described the use of a “balanced scorecard” of non-financial as well as financial information, in order to gain a more integrated view of organizational performance[16,17].
In recent years, the Japanese Deming Prize, the American Malcolm Baldrige National Quality Award (MBNQA), and the European Quality Award (EQA) have provided frameworks by which organizations can be measured and compared[18]. Both models not only provide a means of measuring overall organizational performance, but also provide common frameworks for benchmarking. The awards themselves allow the identification of best ractice role models. This article describes the frameworks of the MBNQA and the EQA, and how organizations can use self-assessment against the EQA model, in particular, as a strategic tool to build process robustness and achieve integrated management.

是摘要吧？是说质量管理的两种基本管理框架结构。

翻译：

必须解决的这些问题已经导致了新的成本计算和绩效评估系统的飞速发展，这些系统可以提供传统的管理会计学系统无法提供的信息。

质量成本计算方法和会计系统，比如作业成本管理（ABCM）已经使管理人员能够进行跨职能作业过程中的成本评估，也包括从外部供应商通过某个机构，扩展至客户端的供应商――客户链条中的成本评估。Kaplan和Norton曾经在《平衡计分卡：企业绩效的驱动》中描述过金融类及非金融类平衡记分卡的使用，以便获得更多更完整的机构绩效评估观点。

近年来，日本的戴明奖、美国的Malcolm Baldrige国家质量管理奖（MBNQA）、欧洲质量管理奖（EQA）都已经提出了基本的框架方案来进行各组织间的评估和比较。后两种方案不仅仅提供机构的总体绩效评估方法，而且提供了通用的框架方案基准。此类奖项都有自己的最佳方法行为模式。本文描述了MBNQA和EQA的框架方案和组织机构如何进行EQA模型的自评，特别是将EQA模式作为一个策略工具来建立健全的评估程序并实现综合质量管理。