Abstract
In order to manage operations regarding the development of new-product, its production, sales and after-service, it is absolutely necessary for the top management to establish the company-wide cross-functional management system concerning the three functions of quality assurance, cost and quantity/delivery management. This paper clarifies the conditions which are necessary for the company-wide management system for the quality assurance function which ensures the object-achievement, repetition, efficiency and legality of the operational activities. In addition, the conditions which the standards for quality assurance should coincide with the related laws, which has not been debated so far, are touched a little more in detail from the viewpoint of the obligations of the directors referred in the Japanese Commercial Code.
