质量成本管理制度及表单模板案例

     质量成本管理制度及表单模板案例

1.0Purpose目的

This procedure defines how to measure the CoQ and ensure that the management of quality cost is efficient. Basing on analysis results, the procedure helps determine the most significant factors that affect CoQ and improve the quality management continually. 

本程序定义了怎样测量质量成本，确保质量成本的管理是有效的，根据质量成本的分析找到对成本影响最大的因素，以此制定改进的措施，达到持续改进的目的。

2.0 Scope 适用范围

This procedure defines the responsibilities,methods and requirements for quality cost management. 

It is applied to all the departments in AXON.

本程序规定了开展质量成本管理的职责、方法和要求。

本标准适用于本公司各部门。

3.0 Definition定义

3.1 CoQ---costs of quality质量成本

Sum of costs incurred in maintaining acceptable quality levels plus the cost of failure to maintain that level (cost of poor quality). The CoQ has two main components: the cost of good quality (or the cost of conformance) and the cost of poor quality (or the cost of non-conformance). As Figure shows below :

质量成本是企业为确保达到满意的质量而导致的费用以及没有获得满意的质量导致的损失。质量成本主要由两部分组成，如下图所示：

3.2 Prevention costs预防成本

The costs of all activities specifically designed to prevent poor quality in products or services. (unplanned or undesired problems, losses, lost opportunities, breakdowns, work stoppages, waste, etc.)

用于预防发生不合格和故障损失等所支付的费用。

3.3 Appraisal Costs 鉴定成本

The costs associated with measuring, evaluating or auditing products or services to assure conformance to quality standards and performance requirements.

评定产品是否满足规定的质量要求所需的费用。

3.4 Internal Failure Costs内部故障损失

Failure costs occurring prior to delivery or shipment of the product, or the furnishing of a service, to the customer.

产品交货前因不能满足规定的质量要求所损失的费用。

3.5 External Failure Costs外部故障损失

Failure costs occurring after delivery or shipment of the product — and during or after furnishing of a service — to the customer.

产品交货后因不能满足规定的质量要求，导致索赔、修理、更换而损失的费用。

4.0 Responsibility职责

4.1 Quality Department 质量部

a、to set the subjects of CoQ

负责质量成本科目的设置；

b、to record the statistical information about CoQ subjectsof Quality department

本部门承担的质量成本科目的记录和统计；

c、to compile an analysis report of CoQ

编制质量成本分析报告；

d、to organize all the departments to control CoQ

负责组织各部门控制质量成本。

4.2 Finance Department财务部

a、to closely cooperate with every department by providing the relevant CoQ data 

配合各部门提供相关的质量成本数据。

b、to check the statistical data aperiodicity in order to ensure the data is authentic.

对各部门统计数据不定期核查确保数据的真实性

4.3 Other relevant Departments 各相关部门职责

a、to record the statistical information about respective CoQ subjects

负责本部门承担的质量成本科目的记录和统计；

b、to control the respective CoQ 

负责本部门质量成本控制。

5.0 Content内容

5.1 Subjects of CoQ 质量成本科目的划分

There are three CoQ subjects. CoQ is the prime subject .Preventive costs,appraisal costs and failure costs are the first sub-subjects. The second sub-subjects are shown as follows:

质量成本采用三级进行划分，质量成本是一级科目，预防成本、鉴定成本、内部故障成本、外部故障成本是二级科目，三级科目的划分详见下表：

a、Preventivecosts预防成本

b、Appraisal Costs鉴定成本

c、Internal Failure Costs内部故障成本

d、External Failure Costs外部故障成本

5.2 Statistics of CoQ 质量成本的统计

5.2.1 Failure costs statistics故障损失统计

Timely and exact failure costs statistics should be carried out in whichever department that is responsible for the failure. 

在本部门发生的报废、返工返修损失，不管是属于本部门的责任，还是上工序、其他部门或供应商的责任，均要在本部门内进行统计。各部门应及时提供各类成本数据，确保数据准确。

5.2.2 Costs of rework and repair返工返修损失

Costs of rework and repair should be counted according to the actual work time and the number of workers. The scrap during the rework process should be included in the scrap and rejects costs.

报废品按实际返修工时和人数的费用计算。在返修过程中造成的材料报废，应纳入报废损失中统计。

5.2.3 Costs of Downtime停工损失

Downtime costs include the costs incurred by quality accidents, such as the stoppage of equipment and workers.

因质量事故造成设备停止运作、人员闲置的期间所发生的费用。

5.2.4 Scrap and rejects costs. 报废损失

pre-manufactural scrap costs=standand materialcosts +financial costs

生产前的报废损失=原材料标准成本

post-manufactural scrap costs = standand materialcosts +financial costs +manufactural costs 

生产后的报废损失=原材料标准成本+生产的制造费

manufactural costs =salaries of inspection operators +salaries of manufacture operators 

生产的制造费=检验工人工资+生产工人工工资

5.2.5 Analysis and handling of quality accidentscosts质量事故处理费

The costs counting for the analysis and handling of quality accidents is the same as stated in 5.2.2 and 5.2.4

质量事故造成的报废、返工返修损失，由发生部门先统计，其统计方法和单价不变；

5.2.6 Other costs 其他损失的统计

5.2.6.1 Costs incurred in the rework and repair of the in-process and/or final products scrap as a result of erroneous designs and the adjustment of manufactural plans (including raw material delays) should be counted by respective departments.

因设计错误、生产计划调整（包括原材料准备不到位）造成的在制品或成品报废、返工返修损失，由相应的发生部门进行统计。

5.2.6.2 Costs incurred in the rework and repair of the in-process and/or final products scrap as a result of faulted raw materials should be first recorded in AP-QUA05/REC06, which will then be delivered to the supplier after been confirmed by the quality department.

因原材料本身存在质量问题，造成成品或在制品报废、返工返修，由使用部门填写“不合格项目成本记录表”（AP-QUA05/REC06），确认后由质量部提供给供应商

a) Followingthe supplier confirmation, the quality department should claim for compensationaccording to the quality assurance agreement.

供应商确认无异议后，质量部按质保协议向供应商进行索赔。

b) Otherwise the quality department should negotiate about the case with the supplier.

供应商确认有异议时，由质量部和供应商进行协商，按协商后的方法进行处理。

Note: After the supplier has refunded the payment for their goods we need not include it in the CoQ. But an analysis should be carried out.

备注：供应商赔付货款后，不再将此损失计入质量成本，但要进行统计、分析。

5.2.7 A detailed monthly CoQ analysis should be presented, by each department, to the quality department before 10th. 

各部门每月10日前，将本部门上月的质量成本的明细费用汇总、整理，提供给质量部，记录在CoQ record （AP-QUA20-REC01-A）中。

5.2.8 The original records of CoQ analysis should be carefully stored within the period of validity.

质量成本原始数据（含各种单据），各有关部门在其有效期内必须妥善保存。

5.3 CoQ analysis 质量成本的分析

The quality department shouldsubmit a monthly CoQ analysis report base on the data collected by each department and deliver it to all who might be concerned.

质量部根据各部门提供的质量成本数据，进行统计分析，编制月度 “质量成本分析报告”，发送到各部门。

5.4 Each department should exercise an effective control over CoQ. And based on the CoQ reports, the quality department can hold, if necessary, a special conference for CoQ control improvement.

各部门对质量成本进行有效控制，质量部根据质量成本控制情况必要时组织责任部门进行专题改进。

6.0 Flowchart流程图

Nil 无 

7.0 Record记录

CoQ record （AP-QUA20-REC01-A） 质量成本记录 

8.0 Reference参考文件

Non-conformance handling procedure 不合格品处理程序（AP-QUA05）

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