質(zhì)量成本分析小工具(綠色軟件(文件)
【正文】 ou break even? Remember, a quality cost report is an activity report, not a balance sheet. Break even with what? Prevention? If you get into a Prevention vs. Failure cost discussion, you’re also dead. If you do this wrong – if you use prevention, appraisal, failure you will get the question, “How much money do we need to spend on Prevention to reduce our Failure Cost?” Pick up your stuff and leave the meeting – you’ve had it. You might try “I’ll get back to you.” I doubt that anybody is smart enough to answer that question. Once again, you’ll look like a dummy and quality cost gets right in there with QFD, TQM, and the soontobe fotten Six Sigma nonsense. That’s one reason to stay away from the Prevention, Appraisal, and Failure categories touted by many. The Good Words The good words are “The Cost of Doing Work Wrong.” You can change the wording to fit your style, but that is the only category that you need. You can break this down into sub accounts like scrap, rework, reinspection, travel, and other costs of doing work wrong. You may want to report “The Cost of Doing Work Right,” but that could take away the attention where it’s needed. It’s your option. The danger is using this category is that sooner or later, someone will want to know how much more should be spent on “right” to reduce “wrong.” It’s impossible to e up with that number. The Steps To Quality Cost Success The first step is to bee legitimate. This is done with a Policy for Quality and education of all manager and employees about that policy. The next step is working with the controller to define quality costs and collect data. I can tell you now that your controller has more data than you can imagine. You may have to “mine” a little data, but it’s there. Controllers like numbers – talk numbers and the controller is your friend. Once you have some idea of the level of quality cost your pany is experiencing
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