質(zhì)量管理第11講 質(zhì)量成本(文件)
【正文】 er. ? Labor and materials going into scrap ? Reworking and retesting to correct defects ? Downtime of equipment and labor while waiting for repairs ? Yield losses 14 3. 內(nèi)部缺陷成本 : ? 是指因系統(tǒng)缺陷而產(chǎn)生在系統(tǒng)內(nèi)部的成本 , 發(fā)生在生產(chǎn)產(chǎn)品與服務(wù)的過程中 , 如廢品、返工和修理等。 7 質(zhì)量成本的構(gòu)成 質(zhì)量成本 運(yùn)行質(zhì)量成本 外部質(zhì)量保證成本 預(yù)防成本 鑒定成本 內(nèi)部缺陷成本 外部缺陷成本 8 質(zhì)量成本分類 外部質(zhì)量保證成本 預(yù)防 成本 鑒定 成本 內(nèi)部 缺陷 成本 外部 缺陷成本 運(yùn)行質(zhì)量 成本 質(zhì)量成本 9 Category 1: Prevention Costs ? Costs associated with trying to prevent defects and errors ? Training for quality ? Educating suppliers ? Designing product for quality ? Designing production system for quality ? Preventive maintenance 10 1. 預(yù)防成本 : ? 是指為避免質(zhì)量缺陷發(fā)生而采取相應(yīng)的預(yù)防措施所耗費(fèi)的成本之和。 5 質(zhì)量成本 ? 純學(xué)術(shù)觀點(diǎn)： ? 質(zhì)量成本是指產(chǎn)品與服務(wù)質(zhì)量水平未達(dá)到 100%要求時與生產(chǎn)作業(yè)有關(guān)的所有成本。1 質(zhì)量管理 第五章 質(zhì)量的經(jīng)濟(jì)性 南京過程學(xué)院經(jīng)濟(jì)管理學(xué)院 高 峰 2 Traditional Quality Costs Customer Returns Inspection Costs Recalls Waste Rejects Rework Testing Costs 3 Cost Of Poor Quality Customer Returns Inspection Costs Recalls Waste Rejects Rework Testing Costs Customer Allowances Incorrectly Completed Sales Order Excess Inventory Incorrect orders shipped Time with Dissatisfied Customer Late Paperwork Excessive Overtime Premium Freight Costs Excessive Field Service Costs Pricing or Billing Errors Complaint Handling Overdue Receivables Employee Turnover Expediting Costs Planning Delays Development Cost of Failed Products Unused Capa
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