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According to AASB 136,an impairment loss is recognised if:
Poka-yoke
A Japanese term for a mistake-proofing technique designed to avoid errors in the manufacturing process, enhancing quality control.
Pareto Analysis
A statistical technique in decision-making used for the selection of a limited number of tasks that produce significant overall effect. It is based on the principle that 80% of effects come from 20% of causes.
DMAIC
An acronym for Define, Measure, Analyze, Improve, and Control; a data-driven quality strategy used for improving, optimizing, and stabilizing business processes and designs.
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