质量成本管理程序中英文版本

1、OPI001-1/02-01102.03.0The latest issue of the followi ng docume nt is effectiveCOP001COP0234.04.1纠正和预防措施控制程序Corrective and Preve ntive Actio n Con trol Procedure持续改进管理程序Con ti nu ous Improveme nt Man ageme nt ProcedureAbbreviation/Definition是一种动态成本，是总成本和商品成本的一部分，由预防成本、鉴定成本、内4.24.34.4简称/定义质量成本 -部失效成本

2、、外部失效成本、外部保证质量成本组成，它包括未达到满意的质量所造成的有 形和无形的损失。Quality cost- it ' -a kind of dynamic cost and is a part of total cost and commodity cost and it made up of preve ntive cost, appraisal cost, internal failure cost, exter nal failure cost and exter nal quality-guara ntee cost. It in cludes all the visi

3、ble and inv isible loss because of un satisfactory quality. 内部失效成本一一产品或服务在交货前因未能满足规定的产品/服务质量要求所发生的一切成 本损失费用。Internal quality cost-all the cost loss that happens before products and service are delivered because products and service uncon formity to stipulated product /service quality requireme nts.外

4、部失效成本一一产品或服务在交货后因未能满足规定的产品/服务质量要求所发生的一切 成本损失费用。Exter nal quality costall the cost loss that happe ns after products and service are deliveredbecause products and service uncon formity to stipulated product /service quality requireme nts. 预防成本一一为调查、预防或减少产品不合格或缺陷所支付的成本费用。Preve ntive cost-cost expe nse

5、 we pay to inv estigate, preve nt or reduce un satisfactory products or文件名称：Document Title：质量成本管理程序Management procedure for quality cost文件状态DOC. Status文件编号版本修订页号Doc. No.： COP025Issue: 03Rev: 01Page 1 of 71目的 Purpose有效、正确地掌握公司产品的各项质量成本， 并对其进行控制和管理。为质量改进计划及质量 策略规划提供参考，以便能发挥成本管理的作用，做到以预防为主，处理为次，并为经营决策者

6、进行成本分析和决策提供事实依据。To master quality cost of products effectively and correctly and con trol and man age it and provide reference for quality improving plan and quality strategy planning to exert the function of cost man ageme nt and provide fact and basis for cost an alysis for decisi on-maker.范围Scope

7、本程序适用于提交给顾客产品的各项质量成本。This procedure can be applied to quality cost of products submitted to customers.适用文件 Applicable document以下文件的最新版本有效文件名称：Document Title：质量成本管理程序Management procedure for quality cost文件状态DOC. Status文件编号版本修订页号Doc. No.： COP025Issue: 03Rev: 01Page 2 of 714.54.65.06.06.1defect.鉴定成本一一为

8、评估产品质量是否符合产品质量要求而进行的检验和检查、试验等费用。Identifying cost- expense we pay to inspect and test and check to evaluate whether product quality conform to product quality requireme nts.外部保证质量成本一指当顾客要客观之质量证据时，公司所作有关的示范及证明而发生的一切 成本，包括特别增加之质量保证约定、程序、评鉴等。External quality-guara ntee cost-all the expe nse compa ny pay

9、 to dem on strate and prove , in cludi n quality guaranteepact ,procedure and identification ,etc when customers ask for objective quality evide nee.设备/工具 Equipment/Tooling不适用N/A职责 ResponsibilitiesProduct ion dept, Ml dept, QA dept, finan cial dept, marketi ng dept ,purchas ing dept, warehouse, repa

10、iri ng dept, gather and do stat for quality cost of products.财务部：产品各项的质量成本之汇总、分析及编制。Financial dept: Gather, analyze and compile quality cost of products财务部：质量成本报表编制。Finan cial dept: compile quality cost report程序内容Procedure content培训和资格Trai ning and qualificati on质量成本统计、分析人员须经过本程序的培训。Quality cost sta

11、t and an alysis pers onnel should be trained this procedure公司的质量成本之策划和规划的工作由各部门主管负责，本公司质量成本由预防成本、鉴定成本、内部失效成本、外部失效成本、外部保证质量成本组成。Supervisors of each dept are resp on sible to do quality cost pla nning. Quality cost of our compa ny a made up of preve ntive cost, appraisal cost, internal failure cost, e

12、xter nal failure cost and exter nal quality-guara ntee cost公司各项质量成本分析的项目、内容及范围由各部门负责建立，经财务部审查批准，由各部 门负责实施和执行。Each dept are responsible to set up items and content and range of quality cost analysis. Each dep are responsible to carry out it after it' s approved by financial dept7.3.1本公司的预防成本由以下费用

13、组成：Preve ntive cost of our compa ny are made up of the follow ing expe nses6.26.37.07.17.27.3re生产部、工艺部、品保部、财务部、市场部、采购部、仓库、维修部：产品各项的质量成本之 收集、统计。文件名称：Document Title：质量成本管理程序Management procedure for quality cost文件状态DOC. Status文件编号版本修订页号Doc. No.： COP025Issue: 03Rev: 01Page 3 of 711）2）可靠度试验；Reliability t

14、est质量控制和管理的教育和培训；Educati on and training about quality con trol and man ageme nt3）供应商评估、管理与辅导。Evaluatio n, man ageme nt and guida nee for suppliers732预防成本之各项构成项目的分析方法和核算方式（见附件1）。An alysis method and calculati ng method for items making up of preve ntive cost733本公司的鉴定成本由以下费用组成：1）进货检验；2）过程检验；3）成品检验；4）

15、出货检验；5）材料、成品因试验而产生的 损耗（即实验）；6）测量仪器/设备（包括实验设备）的维护（即维修）、校正、购置之费用和 其折旧费；7）委外检验和试验、认证。Appraisal cost of our compa ny is made up of the follow ing expe nses:1） Incoming goods inspection； 2） Process inspection 3） Finished products inspectior； 4） inspection of goods that will be sent out ； 5） Material ,fin

16、ished products exhaustion caused by test （experiment ）； 6） Maintaining （Repairing ）,calibrating ,purchasing expense and depreciation charge of measuring instrument/equipment （including testing equipment;） 7） Entrust other lab to in spect ,test and certify our products7.3.4鉴定成本之各项构成项目的分析方法和核算方式（见附件2）

17、。Analysis and calculating method for items making up of appraisal cost7.3.5本公司的内部失效成本由以下活动所产生的费用组成：1）公司内发生之不良品，加以挑选/剔除后而进行的报废处理；2）公司内发生之不良品，加以挑选/剔除后而进行的返工/返修作 业；3）不合格品经返工/返修后的重新检验；4）怠工；5）生产损失。In ternal failure cost of our compa ny are made up of expe nses caused by the followi ng activities;' di

18、scardi ng treatme nt of defect products in our compa ny ;2）rework/repair of defect products in our compa ny ;3）re-i nspect ion of un satisfactory products after rework/ repair in our company ;4）downtime ;5）production lost .7.3.6内部失效成本之各项构成项目的分析方法和核算方式（见附件3）。Analysis and calculating method for items

19、making up of internal failure cost （refer to annex 3） 7.3.7本公司的外部失效成本由以下活动所产生的费用组成：1）顾客抱怨（包括：顾客退货）分析、处理；2）售后服务之人工、材料、培训费用；3）责任赔偿成本；4）延期交付之交通运输超 额费用。Internal failure cost of our compa ny are made up of expe nses caused by the follow ing activitie：） Analysis and treatment of customer' s com）ia?ets

20、onnel ,material and training fee of afteservice； 3） Compensation cost 4） Transportation excess fee of delayed delivery7.3.8外部失效成本之各项构成项目的分析方法和核算方式（见附件4）。Analysis and calculating method for items making up of external failure cost （refer to annex 4）文件名称：Document Title：质量成本管理程序Management procedure for

21、 quality cost文件状态DOC. Status文件编号版本修订页号Doc. No.： COP025Issue: 03Rev: 01Page 4 of 71739本公司的外部保证质量成本由以下活动所产生的费用组成：1）质量管理体系认证；2）产品认证。Exter nal quality guara ntee cost of our compa ny are made up of expe nses caused by the follow ing activities: 1）Quality management system 2） Product certification7.3.10外

22、部保证质量成本之各项构成项目的分析方法和核算方式（见附件5）An alysis and calculat ing method for items mak ing up of exter nal quality guara ntee cost （refer to annex 5）7.4质量成本评定准则由财务部负责制定，由财务部门和各相关部门实施和执行。Assessing guideline of Quality cost are set by financial dept and are carried out by financial dept and releva nt depts.741

23、 般正常的质量成本最佳状况如下：The best condition of normal quality cost is as follow（预防成本+鉴定成本）=X : （内部失效成本+外部失效成本）=丫 = 1 （Preventive cost+ appraisal cos） =X : （Internal failure cost + external failure cost =Y = 1 7.5凡符合以下规定要求的产品，各相关部门均需对其进行质量成本分析：Releva nt depts. n eed to do quality cost an alysis for products that conform to the followi ng requireme nts7.5.1提供给汽车顾客的新产品和常规产品；New products and conven ti onal products provided to automobile customers7.6各相关部门于每月结束后5个工作日内，针对需作质量成本核算的产品进行数据和资料收集、 统计，并将收集到的数据和资料记录于与质量成本有关的表格中（见附件6）,经部门主管确认后将其转交财务部门。Releva nt dept