-
11
SepThe first is to set quality cost targets. Generally, the quality cost target should be determined according to the product qualification rate and operation cost of the procurement, production inspection, quality control, sales link, and the theoretical best quality cost. Considering the small scale of the production enterprise, it can also be determined based on the experience of the management personnel. Quantitative goal of quality cost.
The second is the accounting of quality costs. Quality cost accounting comprehensively reflects the status and effectiveness of enterprise quality management activities in the form of currency, including: First, the collection and statistics of quality cost data. The data of general prevention cost and identification cost are counted by the quality inspection department, product development, production and other relevant departments within the enterprise; the internal quality loss cost data is calculated by the quality inspection department and workshop in the enterprise according to the waste report and production rework statistics; external quality loss Cost data is calculated by the market, sales service and other departments. Second, the accounting of quality costs. The accounting of enterprise quality costs belongs to the category of management accounting.
The third is the analysis of quality costs. Quality cost analysis is the core content of quality cost management. It analyzes the key factors of quality cost by analyzing the proportion of quality cost, mainly provides information for quality improvement, points out improvement direction and reduces product cost. The quality cost analysis includes the following contents: analysis of target quality cost completion, quality cost change analysis, quality cost structure analysis, quality cost and other related indicators comparison analysis. A corresponding periodic (eg annual) and unscheduled quality cost analysis report should normally be formed. It should be noted that the usual quality cost problem is manifested by faults and problems in inconsistent costs, and the general improvement measures should be controlled by the human, machine, material, method, and ring elements in the consistent cost.
The fourth is improvement and adjustment. According to the quality cost analysis report, it is further clarified that it is necessary to improve the specific elements of specific links, and the measures should be feasible and effective. The person in charge of the company shall follow up and supervise the improvement and ensure the implementation of the improvement work. If the determined quality cost target is not suitable for the overall operating conditions of the enterprise, the target should be appropriately adjusted so that the quality cost control is as close as possible to the actual best quality cost control point.