品质成本（中英文版）.pptx

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1、COQ TrainingCOST OF UALITY 品品 質質 成成 本本COQ Training Poor Quality Poor Business ! 品質差，品質差，生意差生意差 ! !It is a time bomb waiting to Explode!COQCOQ高，是一顆等待爆炸的定時炸彈！高，是一顆等待爆炸的定時炸彈！IF COQ high,如果如果COQCOQ高高COQ Training Hidden failure costHidden failure cost隱藏的失效成本隱藏的失效成本Commonly measuredCommonly measuredfailur

2、e costfailure cost通常量度的失效成本通常量度的失效成本TrueTrueFailurFailure eCostsCosts真正的真正的失效成失效成本本 ScrapScrap報廢報廢Rework Rework 翻工翻工 WarrantyWarranty保證保證 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 invento

3、ryIncreased 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 交貨問題交貨問題 Lost ordersLost orders訂單減損訂單減損Commonly measured failure cost is only the tip of the True Failure Costs.Commonly measured failure cost is only the tip of the True Failure Costs

4、.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。Quality cost is a measure of the achievement and non achievement of product quality.Tip of the Ice Berg 冰山一角冰山一角COQ TrainingBasic Premises for Quality Cost:Basic Premises for Quality Cost:品质品质成本基本前提成本基本前提: :1. 1. It is less expensive to prevent rather

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

6、can be identified The causes for nonconformance can be identified and their effects can be reduced or eliminated and their effects can be reduced or eliminated 产产品不符的原因可以确认，其影响可以减小或消除品不符的原因可以确认，其影响可以减小或消除COQ TrainingWhy Examine the Cost of Quality? Why Examine the Cost of Quality? 为为何要审视品质成本何要审视品质成本

7、? ?1. 1. Get management attentionGet management attention引引起管理层的关注起管理层的关注2. 2. Change the way employee think about errorsChange the way employee think about errors改变改变雇员看待错误的方法雇员看待错误的方法3. 3. Provide better return on the quality improvement programProvide better return on the quality improvement prog

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

9、供量度的工具恶劣品质对利润的影响提供量度的工具PreventionScrap预防报废COQ TrainingThe Cost Pyramid The Cost Pyramid 成本金字塔成本金字塔Process Control工藝控制Inspection檢 查Field Service服 務Design設計Cost of QualityQFDSPCDOEMoney spend to fix Money spend to fix an issue at differentan issue at differentstages:stages: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

10、的金錢：Design: 1 $Design: 1 $設計設計: 1 $: 1 $Production: 100$Production: 100$ 生產生產: 100$: 100$Customer: 1000$Customer: 1000$ 到客戶手中到客戶手中: 1000$: 1000$COQ TrainingResultant Cost Resultant Cost 結果成本結果成本 = = Failure CostFailure Cost 失效成本，失效成本， Defect CostDefect Cost 次品成本次品成本. .Controllable Cost Controllable

11、Cost 可控成本可控成本 = = Prevention and Appraisal Cost. Prevention and Appraisal Cost. 預防和評估預防和評估成本成本. .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0102030405060Controllable EffortControllable Effort CostCostTotal CostTotal Cost總成本總成本Controllable Controllable CostCost可控成本可控成本R

12、esultant CostResultant Cost結果成本結果成本A ALowLowHighHighCOQ TrainingEffect 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0102030405060Controllable EffortControllable EffortCostCostA AB BOld Total Old Total 舊的總成本舊的總成本Controllable Controllable CostCost可控成本可控成本Res

13、ultant CostResultant Cost結果成本結果成本LowLowHighHighNew New TotaTota新的總成本新的總成本l lGood Preventive activities usually begin at front end of processGood Preventive activities usually begin at front end of processwith better effect 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

14、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。在报废和预防在报废和预防维护维护/ /检测之间检测之间寻求一平衡点寻求一平衡点COQ TrainingTaguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF)Taguchi Taguchi 品质品质损失函数损失函数( (QLF)QLF)Quality cost are usually quantified in terms of tangible cost such as rework and scrap cost, and custo

15、mer 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, customerdissatisfaction, and loss market share?那些无形的成本代价如管理/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

16、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 TrainingTaguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF)Taguchi Taguchi 品質損失品質損失函数函数 ( (QLF)QLF)We cannot reduce cost without affecting quality. We cannot reduce cost without affecting quality. 我們不能削減成本

17、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本我們可以通過改善品質而降低成本. .We can reduce cost by reducing variations

18、.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 without Taguchi QLF strive for minimal variation around target values without adding cost.adding cost.He defines loss as “the lost imparted to society from the t

19、ime the product is He defines loss as “the lost imparted to society from the time the product is shipped”,shipped”,this loss includes this loss includes Taguchi QLF Taguchi QLF 努努力达致接近目标值的最小差异而不增加成本。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： “从从产品装运时流失的那部分损失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 dissatisfact

20、ion, customer dissatisfaction, 客戶不滿意客戶不滿意 added warranty cost to the producer, added warranty cost to the producer, 生生产商增加担保成本产商增加担保成本 loss due the companys bad reputation, loss due the companys bad reputation, 公司信譽公司信譽恶劣引致的损失恶劣引致的损失 which would lead to eventual loss of market share. which would lea

21、d to eventual loss of market share. 这这种损失终种损失终將將导致市场份额的丧失。导致市场份额的丧失。COQ TrainingTaguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF)Taguchi Taguchi 品质损失品质损失函数函数( (QLF)QLF)The way QLF is established depends on the type of quality characteristics involved. The way QLF is established

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

23、。There are five types of quality characteristics.There are five types of quality characteristics.有有五种品质特性五种品质特性. .Nominal the best. Nominal the best. Achieving a desired target value with minimal variations, such as Achieving a desired target value with minimal variations, such as dimensions & outpu

24、t voltage. dimensions & output voltage.名名义上的最好义上的最好 达达致理想的目标值，差异最小，如尺寸和输出电压。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 wear.越越小越好小越好 如如收缩和磨损收缩和磨损Larger the better. Maximizing a response,

25、 such as pull off force and tensile strength.Larger the better. Maximizing a response, such as pull off force and tensile strength.越越大越好大越好 如如拉力和张力拉力和张力Attribute. Attribute. Classifying and/or counting data, such as appearance.Classifying and/or counting data, such as appearance.属属性性澄清并且澄清并且/ /或或者者清

26、点数据，如外观清点数据，如外观Dynamic. Dynamic. Response varies depending on input, such as a fan drive speed Response varies depending on input, such as a fan drive speed should vary with engine temperature. should vary with engine temperature.动动态态 回复有賴於輸入，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。COQ TrainingT

27、aguchi Quality Loss Function (QLF)Taguchi Quality Loss Function (QLF)Taguchi Taguchi 品质品质损失函数损失函数 ( (QLF)QLF)Value of quality characteristics Value of quality characteristics 品质品质特性值特性值Loss $Loss $yL = k ( y - T )L = k ( y - T ) L = Loss in $sL = Loss in $s以以美元计的损失美元计的损失k = Cost coefficient k = Cost

28、 coefficient 成本成本系数系数y = Value of quality characteristics y = Value of quality characteristics 品质品质特性值特性值T = Target value. T = Target value. 目标目标值值LSLLSLUSLUSLCOQ Training1. 1. Prevention CostPrevention Cost預防成本預防成本- - Cost of all activities specifically designed to prevent poor quality in products.

29、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. 2. Appraisal Costs. . Appraisal Costs. . 評估成本評估成本- - Cost associated with measuring, evaluating or auditing products to ensure Cost associated with measuring, evaluating or

30、 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. 3. Internal Failure Costs. 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.F

31、ailure 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. 4. External Failure Costs. External Failure Costs. 外部失效成本外部失效成本- - Failure costs occurring after delivery or shipment of the product. Failure costs occurring after delivery or shipment of the product. 產品

32、交運之後發生的失效成本產品交運之後發生的失效成本Elements of COQ. Elements of COQ. COQCOQ的要素的要素COQ TrainingCost of Conformance:Cost of Conformance: 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成本。 Appraisal- Cost associated with measuring conformance評估-與符合標準量度有關的

33、成本。符合標準的成本符合標準的成本: :COQ TrainingCost of Non-conformance:Cost of Non-conformance:與標準不符的成本與標準不符的成本: :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 associated with external non-con

34、formance (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 TrainingExamples 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開發品質開發品質/ /工序控制計劃工序控制計劃 Quality educat

35、ion 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 Improvement Team projects.品質改善小組項目計劃品

36、質改善小組項目計劃COQ TrainingExamples of Appraisal Costs Examples 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 Inspection of purchased materials.Inspection

37、 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 TrainingExamples of Internal Failure CostsExamples

38、 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4 DowngradingDowngrading 級別降低級別降低4 Expediting (Freight)Ex

39、pediting (Freight) 加速加速( (貨運貨運) )4 Terminated projectsTerminated projects 項目中止項目中止COQ TrainingExamples 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 Field repair stockField repair stock 工場待修理工場待修理4 Product recal

40、l 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 產品配套服務產品配套服務COQ TrainingSupplier Quality CostSupplier Quality Cost 供應

41、商品質成本供應商品質成本Supplier Quality Cost can be categorized as part of Prevention Cost as it Supplier Quality Cost can be categorized as part of Prevention Cost as it involves Quality Assurance of incoming materials.involves Quality Assurance 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

42、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 CostApparent Supplier Quality Cost 明顯的供應商品質成本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 Inspection. 接收和源頭檢查成本接收和源頭檢查成本Cost of

43、 Cost of dispositioningdispositioning nonconformance purchased materials. 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原因引起的報廢和翻工Cost of site visit to co

44、rrect 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 CostsHidden Supplier Costs隱含的供應商成本隱含的供應商成本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引致的成本Cost

45、 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 TrainingSupplier Quality CostSupplier Quality Cost供應商品質成本供應商品質成本Index Index 指標指標 ( (QCPI)QCPI)1.000 - 1.0091.000 - 1.009Exce

46、llentExcellent卓越卓越1.010 - 1.0391.010 - 1.039GoodGood良好良好1.040 - 1.0691.040 - 1.069FairFair一般一般1.070 - 1.0991.070 - 1.099PoorPoor差差1.100 +1.100 +Immediate corrective action Immediate corrective action required.required. 要即刻采取改正行動要即刻采取改正行動Supplier Rating Program Using Quality Cost.Supplier Rating Prog

47、ram 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 IndexSecond Portion - Evaluate

48、s 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 Supplier Quality Cost + Purchased Cost 供應商品質成本供應商品質成本+ +采購成本采購成本 Purchased Cost Purchased Cost 采購成本采購成本 QCPIQCPI = =COQ TrainingExample : Supplier having two rejected lot

49、 for month of June:Example : Supplier having two rejected lot for month of June: 舉例：供應商六月份有二批退貨舉例：供應商六月份有二批退貨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 Lo

50、ts X $100/Lot = $200 (2批需要200元) 2. Cost of complaint investigation ( BUQE) 投訴原因調查成本 Man hours required 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 = $2003. Cost of receiving Inspection (IQA) 收貨檢查成本 Use I