品质管理质量成本品质成本中英文版

1、COQ Training IF COQ high, 如果如果COQCOQ高高 Poor Quality Poor Business ! 品質差，生意差品質差，生意差 ! ! It is a time bomb waiting to Explode! COQCOQ高，是一顆等待爆炸的定時高，是一顆等待爆炸的定時 炸彈！炸彈！ COQ Training Tip of the Ice Berg 冰山一角冰山一角 Quality cost is a measure of the achievement and non achievement of product quality. Commonly m

2、easured failure cost is only the tip of the True Failure Costs.Commonly measured failure cost is only the tip of the True Failure Costs. 通常量度的失效成本只是真正失效成本中的冰山一角。通常量度的失效成本只是真正失效成本中的冰山一角。 ScrapScrap報廢報廢 Rework Rework 翻工翻工 WarrantyWarranty保證保證 Commonly measuredCommonly measured failure costfailure cost

3、 通常量度的失效成本通常量度的失效成本 Engineering time Engineering time 工程設計時間工程設計時間 Management timeManagement time管理時間管理時間 Shop and field downtimeShop and field downtime工場壞機時間工場壞機時間 Increased inventoryIncreased inventory增加存貨增加存貨 Decreased capacity Decreased capacity 削弱生產能力削弱生產能力 Delivery problems Delivery problems 交

4、貨問題交貨問題 Lost ordersLost orders訂單減損訂單減損 TrueTrue FailuFailu Hidden failure cost Hidden failure cost rere 隱藏的失效成本隱藏的失效成本 CostsCosts 真正的真正的 失效成失效成 本本 COQ Training Basic Premises for Quality Cost:Basic Premises for Quality Cost: 品质成本基本前提品质成本基本前提: : 1. It is less expensive to prevent rather than1. It is

5、less expensive to prevent rather than detect nonconformitydetect nonconformity 预防比检测更省钱。预防比检测更省钱。 2. Process and product performance can be2. Process and product performance can be appraised (measured)appraised (measured) 工序和产品性能可以评估工序和产品性能可以评估( (量度量度) ) 3. The causes for nonconformance can be ident

6、ified3. The causes for nonconformance can be identified and their effects can be reduced or eliminatedand their effects can be reduced or eliminated 产品不符的原因可以确认，其影响可以减小或消除产品不符的原因可以确认，其影响可以减小或消除 COQ Training Why Examine the Cost of Quality?Why Examine the Cost of Quality? 为何要审视品质成本为何要审视品质成本? ? 1. Get

7、 management attention1. Get management attention引起管理层的关注引起管理层的关注 2. Change the way employee think about errors2. Change the way employee think about errors 改变雇员看待错误的方法改变雇员看待错误的方法 3. Provide better return on the quality improvement program3. Provide better return on the quality improvement program 提供

8、更好的回报提供更好的回报 4. Provide a tool to measure impact of corrective actions4. Provide a tool to measure impact of corrective actions 为改正行动提供量度的工具为改正行动提供量度的工具 5. Provide a tool to measure the impact of poor-quality on5. Provide a tool to measure the impact of poor-quality on profitsprofits 为恶劣品质对利润的影响提供量度

9、的工具为恶劣品质对利润的影响提供量度的工具 Prevention Scrap 报废 预防 COQ Training The Cost Pyramid The Cost Pyramid 成本金字塔成本金字塔 Money spend to fixMoney spend to fix an issue at differentan issue at different stages:stages:QFD Design 設計 DOE不同階段修正某個問不同階段修正某個問 題所花的金錢：題所花的金錢： SPC Process Control 工藝控制 Design: 1 $Design: 1 $ 設計設計

10、: 1 $: 1 $ Inspection 檢 查 Production: 100$Production: 100$ 生產生產: 100$: 100$ Field Service 服 務 Cost of Quality Customer: 1000$Customer: 1000$ 到客戶手中到客戶手中: 1000$: 1000$ COQ Training Poor Quality is Poor BusinessPoor Quality is Poor Business 品質差即是生意差品質差即是生意差 60 50 40 30 20 10 0 Total CostTotal Cost 總成本總

11、成本 ControllableControllable CostCost可控成本可控成本 A A Resultant CostResultant Cost 結果成本結果成本 LowLowControllable EffortControllable EffortHighHigh Resultant Cost Resultant Cost 結果成本結果成本 = Failure Cost = Failure Cost 失效成本，失效成本， Defect Cost Defect Cost 次品成本次品成本 . . Controllable Cost Controllable Cost 可控成本可控成

12、本 = Prevention and Appraisal Cost. = Prevention and Appraisal Cost. 預防和評估預防和評估 COQ Training Effect of Good Preventive ActivitiesEffect of Good Preventive Activities 良好的預防活動產生的效果良好的預防活動產生的效果 Old TotalOld Total 60 50 40 30 20 10 在报废和预防在报废和预防 舊的總成本舊的總成本 维护维护/ /检测之检测之 间寻求一平衡间寻求一平衡 点点 New TotaNew Tota 新的

13、總成本新的總成本 l l A A ControllableControllable CostCost 可控成本可控成本 B B Resultant CostResultant Cost 結果成本結果成本 0 LowLow Controllable EffortControllable EffortHighHigh Good Preventive activities usually begin at front end of processGood Preventive activities usually begin at front end of process with better e

14、ffect on resultant cost.with better effect on resultant cost. 良好的預防活動通常開始于工序前沿，對結果成本產生較好的影響。良好的預防活動通常開始于工序前沿，對結果成本產生較好的影響。 COQ Training Taguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF) Taguchi Taguchi 品质损失函数品质损失函数(QLF)(QLF) Quality cost are usually quantified in terms of tangib

15、le cost such as rework and scrap cost, and customer warranty. These losses constitute only the tip of the iceberg. 品质成本通常以有形成本如翻工，报废，给客户提供担保等等而被量化， 这些损失只是冰山一角。 What about the intangible costs such as management/engineering time, inventory, customer dissatisfaction, and loss market share? 那些无形的成本代价如管

16、理/设计时间，存货，客户的失望，市场份额损失 等，又怎样呢？ QLF is a method used to approximate these hidden and long term losses. QLF 是用于估算这些隐藏的而且是长期损失的方法。 COQ Training Taguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF) Taguchi Taguchi 品質損失函数品質損失函数 (QLF) (QLF) We cannot reduce cost without affecting quality

17、. We cannot reduce cost without affecting quality. 我們不能削減成本而不影響品質我們不能削減成本而不影響品質 We can improve quality without increasing cost.We can improve quality without increasing cost.我們可以不增加成本而改善品質我們可以不增加成本而改善品質. . We can reduce cost by improving quality.We can reduce cost by improving quality.我們可以通過改善品質而降低成

18、本我們可以通過改善品質而降低成本. . We can reduce cost by reducing variations.We can reduce cost by reducing variations.我們可以通過減少差異而降低成本我們可以通過減少差異而降低成本. . Taguchi QLF strive for minimal variation around target values withoutTaguchi QLF strive for minimal variation around target values without adding cost.adding cost

19、. He defines loss as “the lost imparted to society from the time the product isHe defines loss as “the lost imparted to society from the time the product is shipped”,shipped”, this loss includesthis loss includes Taguchi QLF Taguchi QLF 努力达致接近目标值的最小差异而不增加成本。努力达致接近目标值的最小差异而不增加成本。 他将损失定为：他将损失定为： “ “从产

20、品装运时流失的那部分损失从产品装运时流失的那部分损失“这种损失包括这种损失包括 ： customer dissatisfaction, customer dissatisfaction, 客戶不滿意客戶不滿意 added warranty cost to the producer, added warranty cost to the producer, 生产商增加担保成本生产商增加担保成本 loss due the companys bad reputation, loss due the companys bad reputation, 公司信譽恶劣引致的损失公司信譽恶劣引致的损失 whi

21、ch would lead to eventual loss of market share.which would lead to eventual loss of market share. 这种损失终將导致市场份额的丧失。这种损失终將导致市场份额的丧失。 COQ Training Taguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF) Taguchi Taguchi 品质损失函数品质损失函数(QLF)(QLF) The way QLF is established depends on the type

22、 of quality characteristics involved. AThe way QLF is established depends on the type of quality characteristics involved. A quality characteristics is whatever we measure to judge performance (quality).quality characteristics is whatever we measure to judge performance (quality). QLFQLF的建立有赖于有关的品质特

23、性。的建立有赖于有关的品质特性。 品质特性是用来判断性能品质特性是用来判断性能( (品质品质) )而进行的一切量度。而进行的一切量度。 There are five types of quality characteristics.There are five types of quality characteristics. 有五种品质特性有五种品质特性. . Nominal the best.Nominal the best.Achieving a desired target value with minimal variations, such asAchieving a desire

24、d target value with minimal variations, such as dimensions & output voltage.dimensions & output voltage. 名义上的最好名义上的最好 达致理想的目标值，差异最小，如尺寸和输出电压。达致理想的目标值，差异最小，如尺寸和输出电压。 Smaller the better. Minimizing a response, such as shrinkage and wear.Smaller the better. Minimizing a response, such as shrinkage and

25、wear. 越小越好越小越好如收缩和磨损如收缩和磨损 Larger the better. Maximizing a response, such as pull off force and tensile Larger the better. Maximizing a response, such as pull off force and tensile strength.strength. 越大越好越大越好 Attribute.Attribute. 属性属性 如拉力和张力如拉力和张力 Classifying and/or counting data, such as Classifyin

26、g and/or counting data, such as appearance.appearance. 澄清并且澄清并且/ /或者清点数据，如外观或者清点数据，如外观 Dynamic.Dynamic.Response varies depending on input, such as a fan drive speedResponse varies depending on input, such as a fan drive speed should vary with engine temperature.should vary with engine temperature. 回

27、复有賴於輸入，如風扇的變速必須根据引擎溫度而變化。回复有賴於輸入，如風扇的變速必須根据引擎溫度而變化。动态动态 COQ Training Taguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF) Taguchi Taguchi 品质损失函数品质损失函数 (QLF) (QLF) LSLLSLUSLUSL L = k ( y - T )L = k ( y - T ) Value of Value of quality quality charactecharacte ristics ristics 品质特性品质特性

28、 值值 y L = Loss in $sL = Loss in $s以美元计的损失以美元计的损失 k = Cost coefficient k = Cost coefficient 成本系数成本系数 y = Value of quality characteristics y = Value of quality characteristics 品质特性值品质特性值 T = Target value. T = Target value. 目标值目标值 COQ Training Elements of Elements of COQ.COQ. COQCOQ的要素的要素 1. Prevention

29、 Cost1. Prevention Cost預防成本預防成本 - Cost of all activities specifically designed to prevent poor quality in products.- Cost of all activities specifically designed to prevent poor quality in products. 專門設計用于防止產品惡劣品質的一切活動成本。專門設計用于防止產品惡劣品質的一切活動成本。 2. Appraisal Costs. . 2. Appraisal Costs. . 評估成本評估成本 - C

30、ost associated with measuring, evaluating or auditing products to ensure- Cost associated with measuring, evaluating or auditing products to ensure conformance to quality standards .conformance to quality standards . 為確保符合品質標準所進行的與產品量度、評估或審核等有關的成本。為確保符合品質標準所進行的與產品量度、評估或審核等有關的成本。 3. Internal Failure

31、Costs. 3. Internal Failure Costs. 內部失效成本內部失效成本 - Failure costs occurring prior to delivery or shipment of the product.- Failure costs occurring prior to delivery or shipment of the product. 在產品交運前發生的失效成本在產品交運前發生的失效成本 4. External Failure Costs. 4. External Failure Costs. 外部失效成本外部失效成本 - Failure costs

32、occurring after delivery or shipment of the product.- Failure costs occurring after delivery or shipment of the product. 產品交運之後發生的失效成本產品交運之後發生的失效成本 COQ Training Cost of Conformance: 符合標準的成本: Prevention- Cost associated with design, implementation and maintaining a quality system 預防-與設計，實施和維護品質系統 有關的

33、成本。 Appraisal- Cost associated with measuring conformance 評估-與符合標準量度有關 的成本。 COQ Training Cost of Non-conformance: 與標準不符的成本: Internal Failure- Cost associated with internal non-conformance (detected prior to delivery of a product or service) 內部 失效-與內部標準不符有關的成本(產品或服 務提供給客戶之前檢測發現) Appraisal- Cost assoc

34、iated with external non -conformance (detected after delivery of a product or service) 評估-與外部標準不符有關 的成本(產品或服務交付之後檢測發現) COQ Training Examples of Prevention CostsExamples of Prevention Costs 預防成本的例子預防成本的例子 Developing the quality / process control planDeveloping the quality / process control plan 開發品質開

35、發品質/ /工序控制計劃工序控制計劃 Quality education and training.Quality education and training. 品質教育和訓練品質教育和訓練 Vendor surveys (Supplier Quality Assurance )Vendor surveys (Supplier Quality Assurance ) 供應商調查供應商調查( (供應商品質保證供應商品質保證) ) Design reviews.Design reviews. 設計檢討設計檢討 Quality Improvement Team projects.Quality I

36、mprovement Team projects. 品質改善小組項目計劃品質改善小組項目計劃 COQ Training Examples of Appraisal CostsExamples of Appraisal Costs 評估成本範例評估成本範例 4 Quality audits of the process.Quality audits of the process. 4工序品質審核工序品質審核. . 4 Inspection and testing of products.Inspection and testing of products. 4產品檢查和測試產品檢查和測試 4 I

37、nspection of purchased materials.Inspection of purchased materials. 4采購物料的檢查采購物料的檢查 4 Calibration of test equipment.Calibration of test equipment. 4測試設備的校准測試設備的校准 4 Quality data processing.Quality data processing. 4品質數據資料處理品質數據資料處理 4 Field performance testing.Field performance testing. 4性能測試性能測試 COQ

38、 Training Examples of Internal Failure CostsExamples of Internal Failure Costs 內部失效成本的例子內部失效成本的例子 4 In Process scrap and reworkIn Process scrap and rework 線上報廢與翻工線上報廢與翻工 4 Engineering changes (ECN)Engineering changes (ECN) 工程改動工程改動 4 Re inspection after reworkRe inspection after rework 翻工之後重檢翻工之後重檢

39、4 DowngradingDowngrading 級別降低級別降低 4 Expediting (Freight)Expediting (Freight) 加速加速( (貨運貨運) ) 4 Terminated projectsTerminated projects 項目中止項目中止 COQ Training Examples of External Failure CostsExamples of External Failure Costs 外部失效成本範例外部失效成本範例 4 Warranty administrationWarranty administration 擔保管理擔保管理 4

40、 Field repair stockField repair stock 工場待修理工場待修理 4 Product recall and field updatesProduct recall and field updates 產品追溯產品追溯 4 Customer rejects and returnsCustomer rejects and returns 客戶拒收和退貨客戶拒收和退貨 4 Canceling suppliersCanceling suppliers 取消供應商取消供應商 4 Product liability suitProduct liability suit 產品

41、配套服務產品配套服務 COQ Training Supplier Quality CostSupplier Quality Cost 供應商品質成本供應商品質成本 Supplier Quality Cost can be categorized as part of Prevention Cost as itSupplier Quality Cost can be categorized as part of Prevention Cost as it involves Quality Assurance of incoming materials.involves Quality Assur

42、ance of incoming materials. 供應商品質成本可歸為預防成本的一部分，因為其和來料的品質保證有關。供應商品質成本可歸為預防成本的一部分，因為其和來料的品質保證有關。 Apparent Supplier Quality Cost 明顯的供應商品質成本 Cost of Supplier Quality Surveys. Cost of Supplier Quality Surveys. 供應商品質調查成本供應商品質調查成本 Cost of Receiving and Source Inspection. Cost of Receiving and Source Inspec

43、tion. 接收和源頭檢查成本接收和源頭檢查成本 Cost of dispositioning nonconformance purchased materials.Cost of dispositioning nonconformance purchased materials. 采購錯位與不符的物料采購錯位與不符的物料 Cost of scrap and rework of supplier caused nonconformance.Cost of scrap and rework of supplier caused nonconformance. 供應商的原因引起的報廢和翻工供應商的

44、原因引起的報廢和翻工 Cost of site visit to correct supplier service problems.Cost of site visit to correct supplier service problems. 走訪供應商改正問題所需的成本走訪供應商改正問題所需的成本 Hidden Supplier Costs隱含的供應商成本 Cost incurred by supplier at the suppliers facilityCost incurred by supplier at the suppliers facility供應商設備引致的成本供應商設備

45、引致的成本 Cost incurred by buyer in solving problems at the suppliers facilityCost incurred by buyer in solving problems at the suppliers facility 采購人員用供應商設備解決問題時發生的成本采購人員用供應商設備解決問題時發生的成本 COQ Training Supplier Quality CostSupplier Quality Cost供應商品質成本供應商品質成本 Supplier Rating Program Using Quality Cost.Sup

46、plier Rating Program Using Quality Cost. 用品質成本評估供應商程序用品質成本評估供應商程序. . - First Portion - Traditional price and delivery tracking.- First Portion - Traditional price and delivery tracking. 第一部分第一部分 - - 傳統價格與發貨跟蹤傳統價格與發貨跟蹤 -Second Portion - Evaluates supplier Quality Cost Performance using an Index-Secon

47、d Portion - Evaluates supplier Quality Cost Performance using an Index 第二部分第二部分 - - 用指數表示供應商品質成本表現用指數表示供應商品質成本表現 Supplier Quality Cost + Purchased Cost 供應商品質成本+采購成本 QCPI = Purchased CostPurchased Cost采購成本采購成本 Index Index 指標指標 (QCPI) (QCPI) 1.000 - 1.0091.000 - 1.009 1.010 - 1.0391.010 - 1.039 1.040

48、- 1.0691.040 - 1.069 1.070 - 1.0991.070 - 1.099 1.100 +1.100 + ExcellentExcellent卓越卓越 良好良好 FairFair一般一般 PoorPoor差差 Immediate Immediate correctivecorrective GoodGood action required.action required. 要即刻采取改正行動要即刻采取改正行動 COQ Training Example : Supplier having two rejected lot for month of June: 舉例：供應商六月

49、份有二批退貨 1. Cost of processing incoming rejection (documentation, return expenses) : Study show that each rejected lot would require $100 to process 處理退貨成本(記錄，退費)處理一批貨要100元($) Two rejected lots = 2 Lots X $100/Lot = $200 2. Cost of complaint investigation ( BUQE) 投訴原因調查成本 (2批需要200元) Man hours required

50、 to investigate the root cause. Study show cost per man hour is $20 調查根本原因需要的工時。研究表明每工時成本為20$ 10 Man hours required = 10 man hrs X $20/man hr = $200 3. Cost of receiving Inspection (IQA) 收貨檢查成本 Use IQA inspector labor standard and average hourly wages to process the problematic lots. Inspector requi

51、re 1.2 hours to process one lot, and their hourly wage is $15. 根據IQA檢查員標準工時的每小時平均工資水平來計算貨物的成本 1.2 labor hrs/Lot X $15/labor hour X 2 Lots = $36 1.2 小時/每批 X $15/工時 X 2 批 = $36 FAIR 4. Total purchased from supplier = $10,000. 來處 供應商的總采購成本 = $10,000. ($36 + $200 +$200 ) + $10,000 QCPI =QCPI = 1.044= 1.

52、044 $10,000 COQ Training JE calculate COQ ?JE calculate COQ ? DefinitionDefinition JE COQ 計算定義 COQ Training Quality Cost Collection and AnalysisQuality Cost Collection and Analysis 质量成本的数据采集及分析 External Failure Cost(External Failure Cost(外部報廢成本外部報廢成本) ) COQ Training Quality Cost Collection and Analy

53、sisQuality Cost Collection and Analysis 质量成本的数据采集及分析 External Failure Cost(External Failure Cost(外部報廢成本外部報廢成本) ) Return Scrap / Replacement cost. Return Scrap / Replacement cost. - Customer return for scrap 顧客退貨報廢/換貨費用 Data obtained from (Return Authorization) RA database whereby every customer retu

54、rns is either rejected or approved for receipt. Return Parts Rework / Sorting. Return Parts Rework / Sorting. - Customer return for rework or sorting 顧客退貨返工或挑撿 Data obtained from each individual BU whereby actual cost for rework or sorting is calculated by respective BU. Liability Claims & Compensat

55、ion. Liability Claims & Compensation. -Customer claims for losses incurred due to our product problem. Data obtained from AO sales office where physical product is not returned to 301/P12 or from customer claims for losses due to JE motor problems. 顧客產品事故補償(由于我們產品原因) Emergency Travel Expense. Emerge

56、ncy Travel Expense. - Travel to customer site due to emergency quality issue. 解決顧客問題發生的緊急旅行費用 Engineering Expenses. Engineering Expenses. - Expenses for engineers to settle customer complaint. Combination of BUQE man hrs needed to settle a complaint and Engineering dept engineers team total man hrs

57、needed to solve a complaint. 解決顧客問題的工程費用 COQ Training Quality Cost Collection and Analysis 质量成本的数据采集及分析 Internal Failure Cost ( (內部報內部報 廢成本廢成本) ) Personal Business UnitsCare & BusinessScrap ReasonsAudioHome AutomobilesPower Tools Equip&Video ApplianceTotal Over-production Scrap Obsolete Scrap 63- 29

58、5 408 21,227 - -63 0.0% 11754-2,969 6,886 46,555 1,723 11,441 3,435 1.2% 12,478 4.5% 246,433 89.4% Line Set-up Scrap Process Scrap 265,158 91,049 152 - 75,96411,637 Scrap due to the raw materials issue Rework, re-sorting and re-testing) - - - - 1,8750.7% 373611,5154.2% Total76,17196,45021,96711,6376

59、9,574275,799 27.6%35.0%8.0%4.2%25.2%100.0% COQ Training Quality Cost Collection and AnalysisQuality Cost Collection and Analysis 质量成本的数据采集及分析 Internal Failure Cost (Internal Failure Cost (內部報廢成本內部報廢成本) ) Line Setup Scrap- Line Setup Scrap- Part scrap by technician during line setup. 調机報廢 Parts scrap

60、 during new line setup, change line, also include scrap after machine repair or adjustmen In-process ScrapIn-process Scrap 生產過程中的報廢 Over-production & obsolete ScrapOver-production & obsolete Scrap 過量生產或產品過時報廢 Incoming material dispositionIncoming material disposition 來料不合格報廢 Sorting & Re-inspectionS