COQ-質(zhì)量成本分析課件

COSTOFUALITY

品質(zhì)成本QCOSTOFUALITYQ

PoorQuality… PoorBusiness!

品質(zhì)差，生意差!ItisatimebombwaitingtoExplode!COQ高，是一顆等待爆炸的定時(shí)炸彈！IFCOQhigh,如果COQ高Why?PoorQuality…Itisatimeb

Hiddenfailurecost隱藏的失效成本Commonlymeasuredfailurecost通常量度的失效成本TrueFailureCosts真正的失效成本

Scrap報(bào)廢Rework翻工

Warranty保證

Engineeringtime工程設(shè)計(jì)時(shí)間

Managementtime管理時(shí)間

Shopandfielddowntime工場(chǎng)壞機(jī)時(shí)間

Increasedinventory增加存貨Decreasedcapacity削弱生產(chǎn)能力

Deliveryproblems交貨問(wèn)題

Lostorders訂單減損CommonlymeasuredfailurecostisonlythetipoftheTrueFailureCosts.通常量度的失效成本只是真正失效成本中的冰山一角。Qualitycostisameasureoftheachievementandnonachievementofproductquality.TipoftheIceBerg冰山一角Why?HiddenfailurecostCommonlymTheCostPyramid成本金字塔ProcessControl工藝控制Inspection檢查FieldService服務(wù)Design設(shè)計(jì)CostofQualityQFDSPCDOEWhy?Moneyspendtofixanissueatdifferentstages:不同階段修正某個(gè)問(wèn)題所花的金錢(qián)：Design:1$設(shè)計(jì):1$Production:100$生產(chǎn):100$Customer:1000$

到客戶(hù)手中:1000$TheCostPyramid成本金字塔ProcessResultantCost結(jié)果成本=FailureCost失效成本，DefectCost次品成本.ControllableCost可控成本=PreventionandAppraisalCost.預(yù)防和評(píng)估成本.PoorQualityisPoorBusiness品質(zhì)差即是生意差0102030405060ControllableEffort

CostTotalCost總成本ControllableCost可控成本ResultantCost結(jié)果成本ALowHighWhy?ResultantCost結(jié)果成本=FailureEffectofGoodPreventiveActivities良好的預(yù)防活動(dòng)產(chǎn)生的效果0102030405060ControllableEffortCostABOldTotal舊的總成本ControllableCost可控成本ResultantCost結(jié)果成本LowHighNewTota新的總成本lGoodPreventiveactivitiesusuallybeginatfrontendofprocesswithbettereffectonresultantcost.良好的預(yù)防活動(dòng)通常開(kāi)始于工序前沿，對(duì)結(jié)果成本產(chǎn)生較好的影響。Why?EffectofGoodPreventiveActiTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLF)Wecannotreducecostwithoutaffectingquality.我們不能削減成本而不影響品質(zhì)Wecanimprovequalitywithoutincreasingcost.我們可以不增加成本而改善品質(zhì).

Wecanreducecostbyimprovingquality.我們可以通過(guò)改善品質(zhì)而降低成本.Wecanreducecostbyreducingvariations.我們可以通過(guò)減少差異而降低成本.

TaguchiQLFstriveforminimalvariationaroundtargetvalueswithoutaddingcost.Hedefineslossas“…thelostimpartedtosocietyfromthetimetheproductisshipped”,thislossincludes TaguchiQLF努力達(dá)致接近目標(biāo)值的最小差異而不增加成本。他將損失定為：“從產(chǎn)品裝運(yùn)時(shí)流失的那部分損失“這種損失包括

：

customerdissatisfaction,客戶(hù)不滿(mǎn)意

addedwarrantycosttotheproducer,生產(chǎn)商增加擔(dān)保成本

lossduethecompany’sbadreputation,公司信譽(yù)惡劣引致的損失

whichwouldleadtoeventuallossofmarketshare.這種損失終將導(dǎo)致市場(chǎng)份額的喪失。Why?TaguchiQualityLossFunctionTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLF)Qualitycostareusuallyquantifiedintermsoftangiblecostsuchasreworkandscrapcost,andcustomerwarranty.Theselossesconstituteonlythetipoftheiceberg.品質(zhì)成本通常以有形成本如翻工，報(bào)廢，給客戶(hù)提供擔(dān)保等等而被量化，這些損失只是冰山一角。Whatabouttheintangiblecostssuchasmanagement/engineeringtime,inventory,customerdissatisfaction,andlossmarketshare?那些無(wú)形的成本代價(jià)如管理/設(shè)計(jì)時(shí)間，存貨，客戶(hù)的失望，市場(chǎng)份額損失等，又怎樣呢？QLFisamethodusedtoapproximatethesehiddenandlongtermlosses.QLF是用于估算這些隱藏的而且是長(zhǎng)期損失的方法。Why?TaguchiQualityLossFunctionTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLF)ThewayQLFisestablisheddependsonthetypeofqualitycharacteristicsinvolved.Aqualitycharacteristicsiswhateverwemeasuretojudgeperformance(quality).QLF的建立有賴(lài)于有關(guān)的品質(zhì)特性。品質(zhì)特性是用來(lái)判斷性能(品質(zhì))而進(jìn)行的一切量度。Therearefivetypesofqualitycharacteristics.有五種品質(zhì)特性.Nominalthebest. Achievingadesiredtargetvaluewithminimalvariations,suchasdimensions&outputvoltage.名義上的最好

達(dá)致理想的目標(biāo)值，差異最小，如尺寸和輸出電壓。Smallerthebetter.Minimizingaresponse,suchasshrinkageandwear.越小越好

如收縮和磨損Largerthebetter.Maximizingaresponse,suchaspulloffforceandtensilestrength.越大越好

如拉力和張力Attribute. Classifyingand/orcountingdata,suchasappearance.屬性 澄清并且/或者清點(diǎn)數(shù)據(jù)，如外觀Dynamic. Responsevariesdependingoninput,suchasafandrivespeedshouldvarywithenginetemperature.動(dòng)態(tài)回復(fù)有賴(lài)於輸入，如風(fēng)扇的變速必須根據(jù)引擎溫度而變化。Why?TaguchiQualityLossFunctionTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLFValueofqualitycharacteristics品質(zhì)特性值Loss$yL=k(y-T)2L=Lossin$’s以美元計(jì)的損失k=Costcoefficient成本系數(shù)y=Valueofqualitycharacteristics品質(zhì)特性值T=Targetvalue.目標(biāo)值LSLUSLWhy?TaguchiQualityLossFunctionBasicPremisesforQualityCost:品質(zhì)成本基本前提:1.Itislessexpensivetopreventratherthandetectnonconformity預(yù)防比檢測(cè)更省錢(qián)。2.Processandproductperformancecanbeappraised(measured)工序和產(chǎn)品性能可以評(píng)估(量度)3.Thecausesfornonconformancecanbeidentifiedandtheireffectscanbereducedoreliminated產(chǎn)品不符的原因可以確認(rèn)，其影響可以減小或消除Why?BasicPremisesforQualityCosWhyExaminetheCostofQuality?為何要審視品質(zhì)成本?1.Getmanagementattention引起管理層的關(guān)注2.Changethewayemployeethinkabouterrors改變雇員看待錯(cuò)誤的方法3.Providebetterreturnonthequalityimprovementprogram提供更好的回報(bào)4.Provideatooltomeasureimpactofcorrectiveactions為改正行動(dòng)提供量度的工具5.Provideatooltomeasuretheimpactofpoor-qualityonprofits為惡劣品質(zhì)對(duì)利潤(rùn)的影響提供量度的工具Why?PreventionScrap預(yù)防報(bào)廢WhyExaminetheCostofQualitCOQ--質(zhì)量成本分析課件1.PreventionCost預(yù)防成本-Costofallactivitiesspecificallydesignedtopreventpoorqualityinproducts.專(zhuān)門(mén)設(shè)計(jì)用于防止產(chǎn)品惡劣品質(zhì)的一切活動(dòng)成本。2.AppraisalCosts..評(píng)估成本-Costassociatedwithmeasuring,evaluatingorauditingproductstoensureconformancetoqualitystandards.為確保符合品質(zhì)標(biāo)準(zhǔn)所進(jìn)行的與產(chǎn)品量度、評(píng)估或?qū)徍说扔嘘P(guān)的成本。3.InternalFailureCosts.內(nèi)部失效成本-Failurecostsoccurringpriortodeliveryorshipmentoftheproduct.在產(chǎn)品交運(yùn)前發(fā)生的失效成本4.ExternalFailureCosts.外部失效成本-Failurecostsoccurringafterdeliveryorshipmentoftheproduct.產(chǎn)品交運(yùn)之後發(fā)生的失效成本ElementsofCOQ.COQ的要素What?1.PreventionCost預(yù)防成本ElementsCostofConformance:What?

Prevention-Costassociatedwithdesign,implementationandmaintainingaqualitysystem預(yù)防---與設(shè)計(jì)，實(shí)施和維護(hù)品質(zhì)系統(tǒng)有關(guān)的成本。

Appraisal-Costassociatedwithmeasuringconformance評(píng)估---與符合標(biāo)準(zhǔn)量度有關(guān)的成本。符合標(biāo)準(zhǔn)的成本:CostofConformance:What?PrevCostofNon-conformance:與標(biāo)準(zhǔn)不符的成本:What?InternalFailure-Costassociatedwithinternalnon-conformance(detectedpriortodeliveryofaproductorservice)內(nèi)部失效---與內(nèi)部標(biāo)準(zhǔn)不符有關(guān)的成本(產(chǎn)品或服務(wù)提供給客戶(hù)之前檢測(cè)發(fā)現(xiàn))

Appraisal-Costassociatedwithexternalnon-conformance(detectedafterdeliveryofaproductorservice)評(píng)估---與外部標(biāo)準(zhǔn)不符有關(guān)的成本(產(chǎn)品或服務(wù)交付之後檢測(cè)發(fā)現(xiàn))CostofNon-conformance:What?IExamplesofPreventionCosts預(yù)防成本的例子

Developingthequality/processcontrolplan開(kāi)發(fā)品質(zhì)/工序控制計(jì)劃

Qualityeducationandtraining.品質(zhì)教育和訓(xùn)練

Vendorsurveys(SupplierQualityAssurance)供應(yīng)商調(diào)查(供應(yīng)商品質(zhì)保證)

Designreviews.設(shè)計(jì)檢討

QualityImprovementTeamprojects.品質(zhì)改善小組項(xiàng)目計(jì)劃What?ExamplesofPreventionCostsDExamplesofAppraisalCosts評(píng)估成本範(fàn)例

Qualityauditsoftheprocess.工序品質(zhì)審核.

Inspectionandtestingofproducts.產(chǎn)品檢查和測(cè)試

Inspectionofpurchasedmaterials.采購(gòu)物料的檢查

Calibrationoftestequipment.測(cè)試設(shè)備的校準(zhǔn)

Qualitydataprocessing.品質(zhì)數(shù)據(jù)資料處理

Fieldperformancetesting.性能測(cè)試What?ExamplesofAppraisalCostsQExamplesofInternalFailureCosts內(nèi)部失效成本的例子

InProcessscrapandrework

線上報(bào)廢與翻工

Engineeringchanges(ECN)

工程改動(dòng)

Reinspectionafterrework

翻工之後重檢

Downgrading

級(jí)別降低

Expediting(Freight)

加速(貨運(yùn))

Terminatedprojects

項(xiàng)目中止What?ExamplesofInternalFailureCExamplesofExternalFailureCosts

外部失效成本範(fàn)例

Warrantyadministration

擔(dān)保管理

Fieldrepairstock

工場(chǎng)待修理

Productrecallandfieldupdates

產(chǎn)品追溯

Customerrejectsandreturns

客戶(hù)拒收和退貨

Cancelingsuppliers

取消供應(yīng)商

Productliabilitysuit

產(chǎn)品配套服務(wù)What?ExamplesofExternalFailureCSupplierQualityCost

供應(yīng)商品質(zhì)成本SupplierQualityCostcanbecategorizedaspartofPreventionCostasitinvolvesQualityAssuranceofincomingmaterials.

供應(yīng)商品質(zhì)成本可歸為預(yù)防成本的一部分，因?yàn)槠浜蛠?lái)料的品質(zhì)保證有關(guān)。ApparentSupplierQualityCost

明顯的供應(yīng)商品質(zhì)成本CostofSupplierQualitySurveys.供應(yīng)商品質(zhì)調(diào)查成本CostofReceivingandSourceInspection.接收和源頭檢查成本Costofdispositioningnonconformancepurchasedmaterials.采購(gòu)錯(cuò)位與不符的物料Costofscrapandreworkofsuppliercausednonconformance.供應(yīng)商的原因引起的報(bào)廢和翻工Costofsitevisittocorrectsupplierserviceproblems.走訪供應(yīng)商改正問(wèn)題所需的成本HiddenSupplierCosts隱含的供應(yīng)商成本Costincurredbysupplieratthesupplier’sfacility供應(yīng)商設(shè)備引致的成本Costincurredbybuyerinsolvingproblemsatthesupplier’sfacility采購(gòu)人員用供應(yīng)商設(shè)備解決問(wèn)題時(shí)發(fā)生的成本W(wǎng)hat?SupplierQualityCostSupplierSupplierQualityCost供應(yīng)商品質(zhì)成本Index指標(biāo)(QCPI)1.000-1.009 Excellent卓越1.010-1.039 Good

良好1.040-1.069 Fair一般1.070-1.099 Poor差1.100+ Immediatecorrectiveactionrequired.

要即刻采取改正行動(dòng)SupplierRatingProgramUsingQualityCost.用品質(zhì)成本評(píng)估供應(yīng)商程序.-FirstPortion-Traditionalpriceanddeliverytracking.第一部分-傳統(tǒng)價(jià)格與發(fā)貨跟蹤-SecondPortion-EvaluatessupplierQualityCostPerformanceusinganIndex第二部分-用指數(shù)表示供應(yīng)商品質(zhì)成本表現(xiàn)

SupplierQualityCost+PurchasedCost供應(yīng)商品質(zhì)成本+采購(gòu)成本

PurchasedCost采購(gòu)成本QCPI

=What?SupplierQualityCost供應(yīng)商品質(zhì)成本InExample:SupplierhavingtworejectedlotformonthofJune:

舉例：供應(yīng)商六月份有二批退貨1.Costofprocessingincomingrejection(documentation,returnexpenses):Studyshowthateachrejectedlotwouldrequire$100toprocess處理退貨成本(記錄，退費(fèi))處理一批貨要100元($)

Tworejectedlots=2LotsX$100/Lot=$200(2批需要200元)2.Costofcomplaintinvestigation(BUQE)投訴原因調(diào)查成本

Manhoursrequiredtoinvestigatetherootcause.Studyshowcostpermanhouris$20

調(diào)查根本原因需要的工時(shí)。研究表明每工時(shí)成本為20$10Manhoursrequired=10manhrsX$20/manhr=$2003.CostofreceivingInspection(IQA)收貨檢查成本

UseIQAinspectorlaborstandardandaveragehourlywagestoprocesstheproblematiclots.Inspectorrequire1.2hourstoprocessonelot,andtheirhourlywageis$15.

根據(jù)IQA檢查員標(biāo)準(zhǔn)工時(shí)的每小時(shí)平均工資水平來(lái)計(jì)算貨物的成本1.2laborhrs/LotX$15/laborhourX2Lots=$361.2小時(shí)/每批X$15/工時(shí)X2批=$364.Totalpurchasedfromsupplier=$10,000.來(lái)處供應(yīng)商的總采購(gòu)成本=$10,000.

($36+$200+$200)+$10,000$10,000QCPI=FAIR=1.044

What?Example:SupplierhavingtwoQualityCostCollectionandAnalysisExternalFailureCostHow?QualityCostCollectionandAnQualityCostCollectionandAnalysisInternalFailureCostHow?QualityCostCollectionandAnQualityCostCollectionandAnalysisCOQiscalculatedin%salesfiguretooffsetthedifferencesinsalesvolume,sothatanappletoapplecomparisonispossible.How?QualityCostCollectionandAnSAMPLEPROJECTWAFERCRYSTALIZATIONCOQREDUCTIONPROJECT

How?SAMPLEPROJECTHow?TrackingonMonthlyBasisMeasureTrackingonMonthlyBasisMeasuCrystalCOQMatrixTrendScrap$rate-Crystal0.1310.0700.1590.2000.1270.1750.0000.0300.0600.0900.1200.1500.1800.2100.240MarAprMayJunJulAugSeptOctNovDecScrap$rateGoal$40%50%60%70%80%90%100%JanFebMarAprMayJunJulAugSeptOctNovDecTotalYieldGoalYield-Crystal0.00%1.00%2.00%3.00%4.00%5.00%MarAprMayJunJulAugSeptOctNovDec020000040000060000080000010000001200000Scrap$TotalCOQ%COQ%GoalTotalCOQ%&Scrap-CrystalCrystalCOQMatrixTrendScrap0.00%0.1%0.2%0.3%0.4%0.5%0.6%MarAprMayJunJulAugSeptOctNovDecPrevention1.00%2.00%3.00%4.00%5.00%MarAprMayJunJulAugSeptOctNovDecInternalscrap%InternalGoalInternal&Scrap%-Crystal0.00%0.05%0.10%0.15%0.20%0.25%MarAprMayJunJulAugSeptOctNovDecExternalExternal%-Crystal0.00%0.1%0.2%0.3%0.4%0.5%0.6%MarAprMayJunJulAugSeptOctNovDecAppraisalPrevention%-CrystalAppraisal%-CrystalCOQ%Trend---Crystal0.00%0.1%0.2%0.3%0.4%0.5%0.6%MIFRFDefectTrendByProcess0.000.020.040.060.080.100.12B/PMOUNTF/PWELDT/CF/T1F/T2VisualPackageMarAprMayJunJulAUGGoalIFRFDefectTrendByProcess0.IFRFDefectModePareto0.000.020.040.060.080.10DLD/HRBrokenDeadLossH/LFreqH/LAngleH/LDeltRotationDirtyLeackageOthersMarAprMayJunJulAugGoalIFRFDefectModePareto0.000.0COQ--質(zhì)量成本分析課件COQTop-4Scrap--Crystal22.84%9.87%7.87%4.65%54.77%0.0%20.0%40.0%60.0%80.0%100.0%ASSYDLDBASICBrokenBlankASSYDead/BrokenBASICRoundingOthersScrap%Cumulative%COQTop-4Scrap--Crystal22.84%0%10%20%30%40%50%60%70%80%90%100%ContaminationRoughnessScratchInvisibleParetoofDLDFailureAnalysis0%2%4%6%8%10%12%AbrasiveMetalFlakeOilAdhesiveParticleAl0%10%20%30%40%50%60%70%80%90%1ManpowerMaterialMethodMachineHighRoughnessCementContamination(adhesivedotonblank)DLDElectrodehandlingscrapNotwellfollowcleanroomWIWelderfixturecreatesAlparticleDirtyBPchamberWrongcalibrationmethodBuginFTsoftwareBubbleintheadhesiveDirtyblanketchingmarkBPframeBP/FPmaskscleanlinessFishBoneDiagramOilleakfrompumpAdhesivethawtimetooshortBlankcleaningnoteffectiveBlanklappingovertargetChip/TwinblankPatternmis-alignmentBlankwithLow-Q/WrongflatEquipmentvarianceMetalparticleinlidImpurityinN2gasEnvironmentLowairflowAu/Au/CrimpurityPeopleintroducedparticleLongWIPtimebeforeFP/weldManpowerMaterialMethodMachineHDLDActionUpdate-AugAction/StudyStatusTDU%ImpactTop-1Driver:IFRF--DLD(DR/DF/Rs/R):Champion:Lisa/RenaCoach:Jim/WandaAddvalveforweldingovenDone0.25%ParticlecountUSL<7KCBMupgradeblankwashprocessImplementupdatedtoolingPMplanDoneDoneTBD0.5%QCEconverttoFO4000abrasiveQCEaddlightboxcheckforetchingmark9/50.1%ConverttostainlesssteelweldingfixtureParticlecountUSL<5K-FPnon-paperreportsystemsetup-Cleanroomuselintfreepaper10/611/5TBD12/10.05%TBDDLDActionUpdate-AugAction/St0%10%20%30%40%50%60%BrokenFreq.OutRangeScratchLessadhesiveShortBPlowMixMis-alignmentRotationParetoofBroken/DeadFailureAnalysis0%10%20%30%40%50%BrokenatConnerBrokenatmiddleHandlingBrokenDead0%10%20%30%40%50%60%BrokenFreqMachineManpowerDroptothegroundTransportationShockMaterialChippedBlankWrongHandlingHardnessofBaseTabsPoorSlotroughnessofbaseLeadCutterShockUltrasonicLevelofBlankWasherHandlingbrokenLargeWeldingPressureStampingShockMethodUnsafePackageCementVolumeMountRotationLowviscosityofAdhesiveDead/BrokenFishBoneDiagramDead/BrokenProductmixPatternalignmentinsufficientepoxyamountAdhesivecontaminationBubbleinepoxySlutknifeofleadcutter/formerB/PplatedeadLargespotsizeforsomemodelUM5shieldwithpooredgeNotoptimizedBPmaskdesignforMSmodelMachineManpowerDroptothegroHandlingrelatedscrapreductionDead/BrokenActionUpdate-AugTop-3Driver:IFRF--Dead/Broken:Champion:Bacon/YKCoach:Pieter/WXAction/StudyStatusTDUImpactB/PmaskredesignforMSmodels-Incentiveprogram-ProcessmappingforerroropportunityreductionShieldconverttoSunshowA01baseredesign9/200.6%10/1TBD11/59/300.1%TBDHandlingrelatedscrapreductiCBMDPUTrendbyProcess0.0%2.0%4.0%6.0%8.0%10.0%12.0%Rounding16B4S14S2PinlapPolishEpoxyEtch1Etch2Rounding2FinalAprMayJunJulAugCBMDPUTrendbyProcess0.0%2.CBMDUPTrendbyDefectMode0.0%2.0%4.0%6.0%8.0%10.0%RoundingScrapchipdistortionfracturehhighhighBroken&Lostm.bandscratwinsAprilMayJuneJulyAugestCBMDUPTrendbyDefectMode0.CBMBroken/LostTrendbyProcess0.0%1.0%2.0%3.0%4.0%4S1Pinlap6B4S2PolishEpoxyEtch1Etch2Finalwk27wk28wk29wk30wk31wk32CBMBroken/LostTrendbyProceMan

Method

Machine

Cause-and-EffectChartEnvironmentBroken&LostMaterialHandlingerrorNewplateThickblankmixCarrierbrokenPlateflatnessStaticelectricityHumidityCarrierqualityAbrasivegritSlurrysystemPlateconditionStretchringSkillOvertimeBlankfrequencySpeedstabilityPlatebearingLoadsizeWCA#3/FO4000#WashbasketGearheightWheelconditionStackedblanksOwnershipManMethodMachineRoundingScrapParetoRoundingScrapPareto

Employees

Methods

Equipment

Cause-and-EffectChartEnvironmentRoundingScrapMaterialWronghandlingDiamondwheelStackAlignmentWheelvibrationCompressionairTemperature

Slurryfeeder

FracturediceSkillOvertimeBlankfrequency

FeedwayalignmentOrientationfixtureFinewheelRemovalCoolantcompositionStackSpeedLoadfixtureDe-waxtimeBlanktypeOwnershipBubbleinstackStacklengthPinpressureLivecenterRoundingspeed-F3Flatspeed-F7Fine/RoughwheelcoolantEmployeesMethodsEquipTop-2driver:CBM--BlankBroken/Lost:Champion:John/PhilipCoach:Jim/PieterRoundingDOEforsuitableremovalamountCBMCOQActionUpdate-AugAction/StudyStatusTDUImpactTop-4driver:CBM--Roundingscrap:Champion:Digal/MonicaCoach:JHLi/WXDefinepin-lapcarrierlifetime/criteriaAction/StudyStatusTDUImpactDone*DifficultTDBL/HAPYyieldimprovement(22%costreduction)LappingPlateConditiontimeextendto3HrsDoneUpgradeslurryoutletsystem9/30Setincomingbrokenratespec.forcontractorDone10/240.4%1.4%0.4%1%0.5%Top-2driver:CBM--BlankBrokCOSTOFUALITY

品質(zhì)成本QCOSTOFUALITYQ

PoorQuality… PoorBusiness!

品質(zhì)差，生意差!ItisatimebombwaitingtoExplode!COQ高，是一顆等待爆炸的定時(shí)炸彈！IFCOQhigh,如果COQ高Why?PoorQuality…Itisatimeb

Hiddenfailurecost隱藏的失效成本Commonlymeasuredfailurecost通常量度的失效成本TrueFailureCosts真正的失效成本

Scrap報(bào)廢Rework翻工

Warranty保證

Engineeringtime工程設(shè)計(jì)時(shí)間

Managementtime管理時(shí)間

Shopandfielddowntime工場(chǎng)壞機(jī)時(shí)間

Increasedinventory增加存貨Decreasedcapacity削弱生產(chǎn)能力

Deliveryproblems交貨問(wèn)題

Lostorders訂單減損CommonlymeasuredfailurecostisonlythetipoftheTrueFailureCosts.通常量度的失效成本只是真正失效成本中的冰山一角。Qualitycostisameasureoftheachievementandnonachievementofproductquality.TipoftheIceBerg冰山一角Why?HiddenfailurecostCommonlymTheCostPyramid成本金字塔ProcessControl工藝控制Inspection檢查FieldService服務(wù)Design設(shè)計(jì)CostofQualityQFDSPCDOEWhy?Moneyspendtofixanissueatdifferentstages:不同階段修正某個(gè)問(wèn)題所花的金錢(qián)：Design:1$設(shè)計(jì):1$Production:100$生產(chǎn):100$Customer:1000$

到客戶(hù)手中:1000$TheCostPyramid成本金字塔ProcessResultantCost結(jié)果成本=FailureCost失效成本，DefectCost次品成本.ControllableCost可控成本=PreventionandAppraisalCost.預(yù)防和評(píng)估成本.PoorQualityisPoorBusiness品質(zhì)差即是生意差0102030405060ControllableEffort

CostTotalCost總成本ControllableCost可控成本ResultantCost結(jié)果成本ALowHighWhy?ResultantCost結(jié)果成本=FailureEffectofGoodPreventiveActivities良好的預(yù)防活動(dòng)產(chǎn)生的效果0102030405060ControllableEffortCostABOldTotal舊的總成本ControllableCost可控成本ResultantCost結(jié)果成本LowHighNewTota新的總成本lGoodPreventiveactivitiesusuallybeginatfrontendofprocesswithbettereffectonresultantcost.良好的預(yù)防活動(dòng)通常開(kāi)始于工序前沿，對(duì)結(jié)果成本產(chǎn)生較好的影響。Why?EffectofGoodPreventiveActiTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLF)Wecannotreducecostwithoutaffectingquality.我們不能削減成本而不影響品質(zhì)Wecanimprovequalitywithoutincreasingcost.我們可以不增加成本而改善品質(zhì).

Wecanreducecostbyimprovingquality.我們可以通過(guò)改善品質(zhì)而降低成本.Wecanreducecostbyreducingvariations.我們可以通過(guò)減少差異而降低成本.

TaguchiQLFstriveforminimalvariationaroundtargetvalueswithoutaddingcost.Hedefineslossas“…thelostimpartedtosocietyfromthetimetheproductisshipped”,thislossincludes TaguchiQLF努力達(dá)致接近目標(biāo)值的最小差異而不增加成本。他將損失定為：“從產(chǎn)品裝運(yùn)時(shí)流失的那部分損失“這種損失包括

：

customerdissatisfaction,客戶(hù)不滿(mǎn)意

addedwarrantycosttotheproducer,生產(chǎn)商增加擔(dān)保成本

lossduethecompany’sbadreputation,公司信譽(yù)惡劣引致的損失

whichwouldleadtoeventuallossofmarketshare.這種損失終將導(dǎo)致市場(chǎng)份額的喪失。Why?TaguchiQualityLossFunctionTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLF)Qualitycostareusuallyquantifiedintermsoftangiblecostsuchasreworkandscrapcost,andcustomerwarranty.Theselossesconstituteonlythetipoftheiceberg.品質(zhì)成本通常以有形成本如翻工，報(bào)廢，給客戶(hù)提供擔(dān)保等等而被量化，這些損失只是冰山一角。Whatabouttheintangiblecostssuchasmanagement/engineeringtime,inventory,customerdissatisfaction,andlossmarketshare?那些無(wú)形的成本代價(jià)如管理/設(shè)計(jì)時(shí)間，存貨，客戶(hù)的失望，市場(chǎng)份額損失等，又怎樣呢？QLFisamethodusedtoapproximatethesehiddenandlongtermlosses.QLF是用于估算這些隱藏的而且是長(zhǎng)期損失的方法。Why?TaguchiQualityLossFunctionTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLF)ThewayQLFisestablisheddependsonthetypeofqualitycharacteristicsinvolved.Aqualitycharacteristicsiswhateverwemeasuretojudgeperformance(quality).QLF的建立有賴(lài)于有關(guān)的品質(zhì)特性。品質(zhì)特性是用來(lái)判斷性能(品質(zhì))而進(jìn)行的一切量度。Therearefivetypesofqualitycharacteristics.有五種品質(zhì)特性.Nominalthebest. Achievingadesiredtargetvaluewithminimalvariations,suchasdimensions&outputvoltage.名義上的最好

達(dá)致理想的目標(biāo)值，差異最小，如尺寸和輸出電壓。Smallerthebetter.Minimizingaresponse,suchasshrinkageandwear.越小越好

如收縮和磨損Largerthebetter.Maximizingaresponse,suchaspulloffforceandtensilestrength.越大越好

如拉力和張力Attribute. Classifyingand/orcountingdata,suchasappearance.屬性 澄清并且/或者清點(diǎn)數(shù)據(jù)，如外觀Dynamic. Responsevariesdependingoninput,suchasafandrivespeedshouldvarywithenginetemperature.動(dòng)態(tài)回復(fù)有賴(lài)於輸入，如風(fēng)扇的變速必須根據(jù)引擎溫度而變化。Why?TaguchiQualityLossFunctionTaguchiQualityLossFunction(QLF)Taguchi品質(zhì)損失運(yùn)算(QLFValueofqualitycharacteristics品質(zhì)特性值Loss$yL=k(y-T)2L=Lossin$’s以美元計(jì)的損失k=Costcoefficient成本系數(shù)y=Valueofqualitycharacteristics品質(zhì)特性值T=Targetvalue.目標(biāo)值LSLUSLWhy?TaguchiQualityLossFunctionBasicPremisesforQualityCost:品質(zhì)成本基本前提:1.Itislessexpensivetopreventratherthandetectnonconformity預(yù)防比檢測(cè)更省錢(qián)。2.Processandproductperformancecanbeappraised(measured)工序和產(chǎn)品性能可以評(píng)估(量度)3.Thecausesfornonconformancecanbeidentifiedandtheireffectscanbereducedoreliminated產(chǎn)品不符的原因可以確認(rèn)，其影響可以減小或消除Why?BasicPremisesforQualityCosWhyExaminetheCostofQuality?為何要審視品質(zhì)成本?1.Getmanagementattention引起管理層的關(guān)注2.Changethewayemployeethinkabouterrors改變雇員看待錯(cuò)誤的方法3.Providebetterreturnonthequalityimprovementprogram提供更好的回報(bào)4.Provideatooltomeasureimpactofcorrectiveactions為改正行動(dòng)提供量度的工具5.Provideatooltomeasuretheimpactofpoor-qualityonprofits為惡劣品質(zhì)對(duì)利潤(rùn)的影響提供量度的工具Why?PreventionScrap預(yù)防報(bào)廢WhyExaminetheCostofQualitCOQ--質(zhì)量成本分析課件1.PreventionCost預(yù)防成本-Costofallactivitiesspecificallydesignedtopreventpoorqualityinproducts.專(zhuān)門(mén)設(shè)計(jì)用于防止產(chǎn)品惡劣品質(zhì)的一切活動(dòng)成本。2.AppraisalCosts..評(píng)估成本-Costassociatedwithmeasuring,evaluatingorauditingproductstoensureconformancetoqualitystandards.為確保符合品質(zhì)標(biāo)準(zhǔn)所進(jìn)行的與產(chǎn)品量度、評(píng)估或?qū)徍说扔嘘P(guān)的成本。3.InternalFailureCosts.內(nèi)部失效成本-Failurecostsoccurringpriortodeliveryorshipmentoftheproduct.在產(chǎn)品交運(yùn)前發(fā)生的失效成本4.ExternalFailureCosts.外部失效成本-Failurecostsoccurringafterdeliveryorshipmentoftheproduct.產(chǎn)品交運(yùn)之後發(fā)生的失效成本ElementsofCOQ.COQ的要素What?1.PreventionCost預(yù)防成本ElementsCostofConformance:What?

Prevention-Costassociatedwithdesign,implementationandmaintainingaqualitysystem預(yù)防---與設(shè)計(jì)，實(shí)施和維護(hù)品質(zhì)系統(tǒng)有關(guān)的成本。

Appraisal-Costassociatedwithmeasuringconformance評(píng)估---與符合標(biāo)準(zhǔn)量度有關(guān)的成本。符合標(biāo)準(zhǔn)的成本:CostofConformance:What?PrevCostofNon-conformance:與標(biāo)準(zhǔn)不符的成本:What?InternalFailure-Costassociatedwithinternalnon-conformance(detectedpriortodeliveryofaproductorservice)內(nèi)部失效---與內(nèi)部標(biāo)準(zhǔn)不符有關(guān)的成本(產(chǎn)品或服務(wù)提供給客戶(hù)之前檢測(cè)發(fā)現(xiàn))

Appraisal-Costassociatedwithexternalnon-conformance(detectedafterdeliveryofaproductorservice)評(píng)估---與外部標(biāo)準(zhǔn)不符有關(guān)的成本(產(chǎn)品或服務(wù)交付之後檢測(cè)發(fā)現(xiàn))CostofNon-conformance:What?IExamplesofPreventionCosts預(yù)防成本的例子

Developingthequality/processcontrolplan開(kāi)發(fā)品質(zhì)/工序控制計(jì)劃

Qualityeducationandtraining.品質(zhì)教育和訓(xùn)練

Vendorsurveys(SupplierQualityAssurance)供應(yīng)商調(diào)查(供應(yīng)商品質(zhì)保證)

Designreviews.設(shè)計(jì)檢討

QualityImprovementTeamprojects.品質(zhì)改善小組項(xiàng)目計(jì)劃What?ExamplesofPreventionCostsDExamplesofAppraisalCosts評(píng)估成本範(fàn)例

Qualityauditsoftheprocess.工序品質(zhì)審核.

Inspectionandtestingofproducts.產(chǎn)品檢查和測(cè)試

Inspectionofpurchasedmaterials.采購(gòu)物料的檢查

Calibrationoftestequipment.測(cè)試設(shè)備的校準(zhǔn)

Qualitydataprocessing.品質(zhì)數(shù)據(jù)資料處理

Fieldperformancetesting.性能測(cè)試What?ExamplesofAppraisalCostsQExamplesofInternalFailureCosts內(nèi)部失效成本的例子

InProcessscrapandrework

線上報(bào)廢與翻工

Engineeringchanges(ECN)

工程改動(dòng)

Reinspectionafterrework

翻工之後重檢

Downgrading

級(jí)別降低

Expediting(Freight)

加速(貨運(yùn))

Terminatedprojects

項(xiàng)目中止What?ExamplesofInternalFailureCExamplesofExternalFailureCosts

外部失效成本範(fàn)例

Warrantyadministration

擔(dān)保管理

Fieldrepairstock

工場(chǎng)待修理

Productrecallandfieldupdates

產(chǎn)品追溯

Customerrejectsandreturns

客戶(hù)拒收和退貨

Cancelingsuppliers

取消供應(yīng)商

Productliabilitysuit

產(chǎn)品配套服務(wù)What?ExamplesofExternalFailureCSupplierQualityCost

供應(yīng)商品質(zhì)成本SupplierQualityCostcanbecategorizedaspartofPreventionCostasitinvolvesQualityAssuranceofincomingmaterials.

供應(yīng)商品質(zhì)成本可歸為預(yù)防成本的一部分，因?yàn)槠浜蛠?lái)料的品質(zhì)保證有關(guān)。ApparentSupplierQualityCost

明顯的供應(yīng)商品質(zhì)成本CostofSupplierQualitySurveys.供應(yīng)商品質(zhì)調(diào)查成本CostofReceivingandSourceInspection.接收和源頭檢查成本Costofdispositioningnonconformancepurchasedmaterials.采購(gòu)錯(cuò)位與不符的物料Costofscrapandreworkofsuppliercausednonconformance.供應(yīng)商的原因引起的報(bào)廢和翻工Costofsitevisittocorrectsupplierserviceproblems.走訪供應(yīng)商改正問(wèn)題所需的成本HiddenSupplierCosts隱含的供應(yīng)商成本Costincurredbysupplieratthesupplier’sfacility供應(yīng)商設(shè)備引致的成本Costincurredbybuyerinsolvingproblemsatthesupplier’sfacility采購(gòu)人員用供應(yīng)商設(shè)備解決問(wèn)題時(shí)發(fā)生的成本W(wǎng)hat?SupplierQualityCostSupplierSupplierQualityCost供應(yīng)商品質(zhì)成本Index指標(biāo)(QCPI)1.000-1.009 Excellent卓越1.010-1.039 Good

良好1.040-1.069 Fair一般1.070-1.099 Poor差1.100+ Immediatecorrectiveactionrequired.

要即刻采取改正行動(dòng)SupplierRatingProgramUsingQualityCost.用品質(zhì)成本評(píng)估供應(yīng)商程序.-FirstPortion-Traditionalpriceanddeliverytracking.第一部分-傳統(tǒng)價(jià)格與發(fā)貨跟蹤-SecondPortion-EvaluatessupplierQualityCostPerformanceusinganIndex第二部分-用指數(shù)表示供應(yīng)商品質(zhì)成本表現(xiàn)

SupplierQualityCost+PurchasedCost供應(yīng)商品質(zhì)成本+采購(gòu)成本