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质量成本管理

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发表于 2022-9-3 22:33:39 | 显示全部楼层 |阅读模式

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本帖最后由 gaowenhua 于 2022-9-3 22:35 编辑

质量成本的综合分析;分析的内容包括:质量成本构成及趋势分析;报告质量成本与年度目标执行情况、与前期、与上年同期的对比分析;影响质量成本典型事件和原因分析。

根据质量成本分析,品保部每月应编制[质量成本综合分析报告],报告内容一般可包括:指出报告期内影响质量成本的关键区域和主要因素,对未成目标的提出改进建议。

品保部负责改进措施的跟踪、实施效果的验证工作。

内部损失成本3级科目及说明,一般包括以下3级科目:内部损失成本是指产品交货前因不能满足规定的质量要求所损失的费用。

报废品损失费:因半成品、成品达不到质量要求且无法修复或经济上不值得修复造成报废所损失的费用,在生产过程中报废的半成品、成品、原材料及人工费用等。

返工返修损失:为修复不合格品并使之达到质量要求所支付的费用。

停工损失费:因质量问题造成停工所损失的费用,停工期间所损失的净产值。

超额运费:因内部问题而导致交期无法满足增加的运输费用。

外部损失成本3级科目及说明,一般包括以下3级科目:外部损失成本是指产品交货后因不能满足规定的质量要求,导致索赔、更换、保修等费用

索赔费:因产品质量未达到标准,对用户提出的申诉进行赔偿、处理所支付的费用,支付用户赔偿金(包括罚金),索赔处理费及差旅费。

退货损失费:因产品质量未达到标准,造成用户退货、换货所损失的费用,包括损失费、运输费、退货产品的净损失等。

返修费:在交货后产生不良品由我公司派员为用户提供修理服务所支付的费用和保修人员的工时、差旅、办公、劳保、更换零部件成本、器件、工具运输费以及不良品处理费。

外部折价损失费:产品质量未达标准而降价销售所损失的费用,原销售价格与降价后的差价损来

 楼主| 发表于 2022-9-3 22:34:10 | 显示全部楼层
本帖最后由 gaowenhua 于 2022-9-3 22:35 编辑

Comprehensive analysis of quality cost; the content of the analysis includes: quality cost composition and trend analysis; report quality cost and annual target implementation, comparative analysis with the previous period, and the same period of the previous year; analysis of typical events and causes affecting quality cost.

According to the quality cost analysis, the Quality Assurance Department should prepare the [Quality Cost Comprehensive Analysis Report] every month, and the report content can generally include: point out the key areas and main factors that affect the quality cost during the reporting period, and propose improvement suggestions for the unachieved goals.

After the comprehensive analysis report of quality cost] is prepared, it should be reported to the top level of the company before the 10th of each month, and one copy will be sent to the relevant departments.

The Quality Assurance Department is responsible for the tracking of improvement measures and the verification of implementation effects.

Level 3 subjects and descriptions of internal loss cost generally include the following level 3 subjects: Internal loss cost refers to the cost of products that fail to meet the specified quality requirements before delivery.

Loss of scrapped products: the cost of scrapping due to semi-finished products and finished products that do not meet the quality requirements and cannot be repaired or are not economically worth repairing, semi-finished products, finished products, raw materials and labor costs that are scrapped in the production process.

Loss of rework and repair: The cost of repairing non-conforming products and bringing them up to quality requirements.

Cost of downtime loss: the cost of downtime due to quality problems, and the net output value lost during the downtime.

Excess Shipping: Due to internal issues, the delivery cannot meet the increased shipping costs.

Level 3 subjects and descriptions of external loss cost, generally including the following level 3 subjects: External loss cost refers to the cost of claim, replacement, warranty, etc. caused by the failure of the product to meet the specified quality requirements after delivery.

Claim fee: due to the product quality not up to the standard, to compensate and process the complaints raised by the user, pay the user compensation (including fines), claim processing fees and travel expenses.

Return loss fee: The cost incurred by the user for returning and replacing the product due to the product quality not meeting the standard, including loss fee, transportation fee, net loss of returned product, etc.

Repair fee: after delivery, the defective products will be paid by our company to send personnel to provide repair services for users, and the working hours, travel, office, labor insurance, replacement parts cost, components, tool transportation costs and defective products of the warranty personnel. processing fee.

External discount loss fee: the cost of the product quality is not up to the standard and the loss of price reduction, the original sales price and the price difference after the price reduction
 楼主| 发表于 2022-9-3 22:36:39 | 显示全部楼层
良好的质量成本控制是我们质量人的一个核心

Good quality cost control is a core of our quality people
发表于 2022-9-5 08:26:42 | 显示全部楼层
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发表于 2022-9-5 09:12:34 | 显示全部楼层
成本意识财务思维
发表于 2022-9-5 09:25:52 | 显示全部楼层
什么是质量成本
发表于 2022-9-8 08:46:10 | 显示全部楼层
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发表于 2022-9-17 12:31:18 | 显示全部楼层
谢谢楼主分享
 楼主| 发表于 2022-9-17 12:42:00 | 显示全部楼层

感谢支持 共同学习提高呢
Thanks for your support. How about learning and improving together
发表于 2022-9-17 14:56:57 | 显示全部楼层
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