【導(dǎo)讀】costs.$200million)–$5million(?$200million)].shouldbeachieved.tivity.aswell.mayexist.

　　

【正文】 emphasis. If anything, experiences of realworld panies (., Tennant and Westinghouse) indicate that the control costs should be 80% and the failure costs 20%. The distribution of quality costs needs to be reversed! 4. The pany should increase prevention and appraisal costs. The additional amounts spent on these programs will be recouped with additional savings from a resulting decrease in failure costs. 5. Quality costs: $15,000,000 ? % = $375,000 Profits would increase by $1,021,500 ($1,396,500 – $375,000). 333 14–13 1. January February Prevention costs: Quality planning (F) .................. $ 2,000 $ 2,000 New product review (F) ........... 500 500 Quality training (F) .................... 1,000 1,000 ........................Total prevention $ 3,500 $ 3,500 Appraisal costs: Materials inspection (F) ........... $ 2,500 2,500 Product acceptance (V)........... 13,000 15,000 Field inspection (V)................... 12,000 14,000 ...........................Total appraisal $ 27,500 $ 31,500 Internal failure costs: Scrap (V)...................................... $ 10,000 $ 12,000 Retesting (V)............................... 6,000 7,200 Rework (V) .................................. 9,000 10,800 Downtime (V).............................. 5,000 6,000 ................. Total internal failure $ 30,000 $ 36,000 External failure costs: Warranty (V)................................ $ 15,000 $ 18,000 Allowances (V) ........................... 7,500 9,000 Complaint adjustment (F) ....... 2,500 2,500 ................ Total external failure $ 25,000 $ 29,500 Total quality costs ................................ $ 86,000 $100,500 334 14–13 Concluded 2. Actual CostsBud. Costs* Variance Prevention costs: Quality planning (F) ............ $ 2,500 $ 2,000 $ 500 U New product review (F) ..... 700 500 200 U Quality training (F) .............. 1,000 1,000 0 Total prevention ............ $ 4,200 $ 3,500 $ 700 U Appraisal costs: Materials inspection (F) ..... $ 2,500 $ 2,500 $ 0 Product acceptance (V)..... 14,000 14,300 300 F Field inspection (V)............. 14,000 13,200 800 U Total appraisal ............... $ 30,500 $ 30,000 $ 500 U Internal failure costs: Scrap (V)................................ $ 12,500 $ 11,000 $1,500 U Retesting (V)......................... 7,000 6,600 400 U Rework (V) ............................ 11,000 9,900 1,100 U Downtime (V)........................ 5,500 5,500 0 Total internal failure...... $ 36,000 $ 33,000 $3,000 U External failure costs: Warranty (V).......................... $ 17,500 $ 16,500 $1,000 U Allowances (V) ..................... 8,500 8,250 250 U Complaint adjustment (F) . 2,500 2,500 0 Total external failure..... $ 28,500 $ 27,250 $1,250 U Total quality costs .................... $ 99,200 $ 93,750 $5,450 U *Budgeted costs need to be adjusted to reflect actual sales of $550,000. Fixed costs don’t change with sales. However, variable costs do, and so the budgeted variable cost ratio can be used to make the adjustment. For example, the adjusted budget for scrap is ($10,000/$500,000) ? $550,000 = $11,000. For January, quality costs were 18% of sales ($99,200/$550,000). This is higher than the budgeted amount of 17%, but lower than previous periods. 335 14–14 1. 2020 Appraisal costs: $360,000/$2,048,000 = % Prevention costs: $8,000/$2,048,000 = % Internal failure costs: $1,000,000/$2,048,000 = % External failure costs: $680,000/$2,048,000 = % The pie chart for 2020 is as follows: Qual ity Co s t s17. 6%48. 8%0. 4%33. 2%Pr ev en ti o nA p p r ai salI n ter n al F ai l u r eExter n al F ai l u r e 336 14–14 Continued 2020 Appraisal costs: $328,000/$2,048,000 = % Prevention costs: $160,000/$2,048,000 = % Internal failure costs: $820,000/$2,048,000 = % External failure costs: $740,000/$2,048,000 = % (Total adds to % due to rounding error.) The pie chart for 2020 is as follows: Qualit y Costs16 .0%%40 .0%36 .1%A p p r a i s a lPr e v e n ti o nI n te r n a l F a i l u r eE x te r n a l F a i l u r e Yes. More effort is clearly needed for prevention and appraisal activities. The movement is in that direction, and total failure costs have declined. 337 14–14 Concluded 2. Major Company Performance Report: Quality Costs OneYear Trend For the Year Ended December 31, 2020 Actual Costs Actual Costs* 2020 2020 Variance Prevention costs: Quality circles ................... $ 40,000 $ 4,000 $ 36,000 U Design reviews ................. 20,000 2,000 18,000 U Improvement projects..... 100,000 2,000 98,000 U Total prevention ......... $ 160,000 $ 8,000 $ 152,000 U Appraisal costs: Packaging inspection ..... $ 300,000 $ 400,000 $ 100,000 F Product acceptance ........ 28,000 50,000 22,000 F Total appraisal ............ $ 328,000 $ 450,000 $ 122,000 F Internal failure costs: Scrap ................................... $ 240,000 $ 350,000 $ 110,000 F Rework ............................... 320,000 450,000 130,000 F Yield losses ....................... 100,000 200,000 100,000 F Retesting ............................ 160,000 250,000 90,000 F Total internal failure... $ 820,000 $ 1,250,000 $ 430,000 F External failure costs: Returned materials .......... $ 160,000 $ 200,000 $ 40,000 F Allowances ........................ 140,000 150,000 10,000 F Warranty ............................. 440,000 500,000 60,000 F Total external failure.. $ 740,000 $ 850,000 $ 110,000 F Total quality costs ................. $ 2,048,000 $ 2,558,000 $ 510,000 F *To pare 2020 costs with 2020 costs,