COQ--质量成本分析.pptx

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1、COST OF UALITY 品品 質質 成成 本本 Poor Quality Poor Business ! 品質差，品質差，生意差生意差 !It is a time bomb waiting to Explode!COQ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COQ高高 Hidden failure cost隱藏的失效成本隱藏的失效成本Commonly measuredfailure cost通常量度的失效成本通常量度的失效成本TrueFailureCosts真正的真正的失效成失效成本本 Scrap報廢報廢Rework 翻工翻工 Warra

2、nty保證保證 Engineering time 工程設計時間工程設計時間 Management time管理時間管理時間 Shop and field downtime工場壞機時間工場壞機時間 Increased inventory增加存貨增加存貨Decreased capacity 削弱生產能力削弱生產能力 Delivery problems 交貨問題交貨問題 Lost orders訂單減損訂單減損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。

3、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 an issue at differentstages:不同階段修正某個問不

4、同階段修正某個問題所花的金錢：題所花的金錢：Design: 1 $設計設計: 1 $Production: 100$ 生產生產: 100$Customer: 1000$ 到客戶手中到客戶手中: 1000$Resultant Cost 結果成本結果成本 = Failure Cost 失效成本，失效成本， Defect Cost 次品成本次品成本.Controllable Cost 可控成本可控成本 = Prevention and Appraisal Cost. 預防和評估成本預防和評估成本.Poor Quality is Poor Business品質差即是生意差品質差即是生意差0102030

5、405060Controllable Effort CostTotal Cost總成本總成本Controllable Cost可控成本可控成本Resultant Cost結果成本結果成本ALowHighEffect 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 EffortCostABOld Total 舊的總成本舊的總成本Controllable Cost可控成本可控成本Resultant Cost結果成本結果成本LowHighNew Tota新的總成本新的總成本lGood Pre

6、ventive activities usually begin at front end of processwith 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。Taguchi Quality Loss Function (QLF)Taguchi 品質損失運算品質損失運算 (QLF)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 im

7、prove 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.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.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 adding cost.He de

8、fines loss as “the lost imparted to society from the time the product is shipped”,this loss includes 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 dissatisfaction, 客戶不滿意客戶不滿意 added warranty cost to the producer, 生生产商增加担保成本产

9、商增加担保成本 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. 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。Taguchi Quality Loss Function (QLF)Taguchi 品质品质损失运算损失运算(QLF)Quality cost are usually quantified in terms of tangible cost such as rework and scrap c

10、ost, 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, 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 m

11、ethod 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。Taguchi Quality Loss Function (QLF)Taguchi 品质损失品质损失运运算算(QLF)The way QLF is established depends on the type of quality characteristics involved. A quality characteristics is whatever we measure to judge performance

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

13、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.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, 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. Classifying and/or counting data, such as appearance.属属性性澄清并且澄清并且/或或者者

14、清点数据，如外观清点数据，如外观Dynamic. Response varies depending on input, such as a fan drive speed 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。Taguchi Quality Loss Function (QLF)Taguchi 品质品质损失运算损失运算 (QLFValue of quality characteristics 品质品质特性值特性值Loss $yL = k ( y

15、- T )L = Loss in $s以以美元计的损失美元计的损失k = Cost coefficient 成本成本系数系数y = Value of quality characteristics 品质品质特性值特性值T = Target value. 目标目标值值LSLUSLBasic Premises for Quality Cost:品质品质成本基本前提成本基本前提:1. It is less expensive to prevent rather than detect nonconformity预预防比检测更省钱。防比检测更省钱。2. Process and product perf

16、ormance can be 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. The causes for nonconformance can be identified 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Why Examine the Cost of Quality? 为为何要审视品质成本何要审视品质成本?1. Get management attention引引起管理层的关注起管理层的关注

17、2. Change 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. Provide better return on the quality improvement program提供提供更好的回报更好的回报4. Provide 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. Provide a tool to measure the impact of poor-quality on profits为为恶劣品质对利润的影响提

18、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1. Prevention Cost預防成本預防成本- 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. . 評估成本評估成本- Cost associated with measuring, evaluating or auditing products to ensure

19、 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 Costs. 內部失效成本內部失效成本- 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. 外部失效成本外部失效成本- Failure costs occurring af

20、ter 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Elements of COQ. COQ的要素的要素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成本。符合標準的成

21、本符合標準的成本: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-conformance (detected after delivery of a product or

22、 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)Examples of Prevention Costs預防成本的例子預防成本的例子 Developing 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 education and training.品質教育和訓練品質教育和訓練 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.設計檢討設計檢討 Quality I

23、mprovement Team projects.品質改善小組項目計劃品質改善小組項目計劃Examples of Appraisal Costs 評估成本範例評估成本範例4 Quality audits of the process.4工序品質審核工序品質審核.4 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.4采購物料的檢查采購物料的檢查4 Calibration of test equipment.4測試設備的校准測試設備的校准4 Quality data proc

24、essing.4品質數據資料處理品質數據資料處理4 Field performance testing.4性能測試性能測試Examples 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 rework 線上報廢與翻工線上報廢與翻工4 Engineering changes (ECN) 工程改動工程改動4 Re inspection after rework 翻工之後重檢翻工之後重檢4 Downgrading 級別降低級別降低4 Expediting (Freight) 加速加速(貨運貨運)4 Terminate

25、d projects 項目中止項目中止Examples of External Failure Costs 外部失效成本範例外部失效成本範例4 Warranty administration 擔保管理擔保管理4 Field repair stock 工場待修理工場待修理4 Product recall and field updates 產品追溯產品追溯4 Customer rejects and returns 客戶拒收和退貨客戶拒收和退貨4 Canceling suppliers 取消供應商取消供應商4 Product liability suit 產品配套服務產品配套服務Supplier

26、 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 it 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明顯的供應商品質成本Cost of Supplier Quality Survey

27、s. 供應商品質調查成本供應商品質調查成本 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 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.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 correct supplier service proble

28、ms.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隱含的供應商成本隱含的供應商成本Cost 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 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Supplier Quality Cost供應商品質成本供應商品質成本Index 指標指標 (QCPI)1

29、.000 - 1.009Excellent卓越卓越1.010 - 1.039Good良好良好1.040 - 1.069Fair一般一般1.070 - 1.099Poor差差1.100 +Immediate corrective action 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.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.第一部分第一部分 - 傳統價格與發貨跟蹤傳統價格與

30、發貨跟蹤-Second 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 供應商品質成本供應商品質成本+采購成本采購成本 Purchased Cost 采購成本采購成本 QCPI =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

31、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批需要200元) 2. Cost of complaint investigation ( BUQE) 投訴原因調查成本 Man hours required to i

32、nvestigate 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 IQA inspector labor standard and average hourly wages to process the problematic lots. Inspector require 1.2

33、 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 = $364. Total purchased from supplier = $10,000. 來處供應商的總采購成本 = $10,000. ($36 + $200 +$200 ) + $10,000 $10,000QCPI =FAIR= 1.044Quality Cos

34、t Collection and AnalysisExternal Failure CostAutomotiveHome ApplianceAudio & VideoPersonal Care & Buiness EquipPower ToolTotalScrap/ Replacement CostCustomer Returns- - - 5,141 - 5,141 Stock in JE warehouse- WIP- Incoming materials- Customer Convenience- 795 - - 308 1,103 Total Scrap/Replacement Co

35、st- 795 - 5,141 308 6,244 - Total Liability Claims & Comp.750 27,370 87 13,648 209 42,064 Customer Rework /Sorting 25 93,288 8,374 52,909 154,596 Emergency Travel Expense - - - - - - Engineering ExpenseBUQE14,859 8,646 - 2,103 10,801 36,410 Other565 355 123 1,582 7,573 10,198 Total Engineering Expen

36、se15,424 9,001 123 3,686 18,375 46,608 Freight ChargesCustomer Returns- - 500 500 Replacement- - - - Customer Convenience- - - - Total Freight Charges- - - - 500 500 Total External Failure Cost16,199 130,454 210 30,849 72,301 250,012 Quality Cost Collection and AnalysisInternal Failure Cost Business

37、 Units Scrap ReasonsAutomobilesPower ToolsPersonal Care & Business EquipAudio &VideoHome ApplianceTotal1. Over-production Scrap63 - - - - 63 0.0%2. Obsolete Scrap117 54 295 - 2,969 3,435 1.2%3. Line Set-up Scrap26 5,158 408 - 6,886 12,478 4.5%4. Process Scrap75,964 91,049 21,227 11,637 46,555 246,43

38、3 89.4%6. Scrap due to the customer rejection- 152 - - 1,723 1,875 0.7%7. Scrap due to the raw materials issue- 37 36 - 11,441 11,515 4.2%Total76,171 96,450 21,967 11,637 69,574 275,799 27.6%35.0%8.0%4.2%25.2%100.0%Quality Cost Collection and AnalysisApr-00May-00Jun-000.95%0.79%0.76%1.36%1.82%2.19%3

39、.82%1.01%1.84%0.50%0.56%0.74%2.09%1.78%1.89%0.23%0.00%0.00%1.44%1.28%1.45%0.77%0.64%0.63%0.67%0.64%0.78%3.05%0.99%1.82%0.33%0.30%0.33%1.15%0.87%1.09%0.96%0.70%0.81%0.19%0.15%0.13%0.70%1.18%1.41%0.77%0.02%0.03%0.18%0.26%0.41%0.93%0.91%0.80%0.48%0.58%0.64%1) Total Failure Cost / Total Sales ValueAutom

40、otive94,712 /12,384,039 Home Appliance202,370 /9,226,901 Audio & Video14,189 /769,704 Personal Care $ Bus Equip55,157 /7,445,415 Power Tools171,093 /9,058,579 Basic50,268 Re-Inspection379 Appraisal Cost *(22,552)Total565,616 /38,884,638 2) Internal Failure Cost / Total Sales ValueAutomotive78,513 /1

41、2,384,039 Home Appliance71,916 /9,226,901 Audio & Video13,979 /769,704 Personal Care $ Bus Equip24,308 /7,445,415 Power Tools98,792 /9,058,579 Basic50,268 Re-Inspection379 Appraisal Cost *(22,552)Total315,603 /38,884,638 3) External Failure Cost / Total Sales ValueAutomotive16,199 /12,384,039 Home A

42、ppliance130,454 /9,226,901 Audio & Video210 /769,704 Personal Care $ Bus Equip30,849 /7,445,415 Power Tools72,301 /9,058,579 Total250,013 /38,884,638 COQ is calculated in % sales figureto offset the differences insales volume, so that an apple toapple comparison is possible.SAMPLE PROJECTWAFER CRYST

43、ALIZATION COQ REDUCTION PROJECT Tracking on Monthly BasisMeasureB U N a m e :C O Q D e ta ils :P la nP la nP la nP la nP la nP la nD o lla rs %D o lla rs %D o lla rs %D o lla rs %D o lla rs %D o lla rs %Q u a lity a d m in is tra tio nQ u a lity tra in in gQ u a lity a s s u ra n c e s y s te mP ro

44、d u c t a n d p ro c e s s q u a lific a tio nQ u a lity re q u ire m e n t p la n n in gS u p p lie r e v a lu a tio n & c e rtific a tio nT T L P re v e n tiv e c o s tIn c o m in g in s p e c tio nT e s t e q u ip m e n t c a lib ra tio n & re p a irIn -p ro c e s s in s p e c tio nF in a l in s

45、p e c tio nP ro c e s s e v a lu a tio nIn -p ro c e s s te s tin gQ u a lity a s s u ra n c e te s tin gU tilitie s , s u p p lie s , p ro d u c ts , e tcQ u a lity a u d itsT T L A p p ra is a l c o s tS c ra pR e w o rkS o rtin gIn c o m in g m a te ria l d is p o s itio nR e je c t d is p o s it

46、io nC o rre c tiv e a c tio n e v a lu a tio nR e -in s p e c tio nT T L in te rn a l fa ilu re c o s tC u s to m e r c o m p la in t e v a lu a tio nR e tu rn e d g o o d s re w o rk & s o rtin gR e tu rn e d g o o d s re p la c e m e n tR e tu rn e d g o o d p ro c e s s in gL e g a l/s e ttle m e

47、 n t c o s tT T L e x te rn a l c o s tT T L Q u a lity C o s tM a yJ u nA c tu a lA c tu a lA c tu a lA c tu a lA c tu a lA c tu a lJ a nF e bM a rA p rCrystal COQ Matrix TrendScrap $ rate - Crystal0.1310.0700.1590.2000.1270.1750.0000.0300.0600.0900.1200.1500.1800.2100.240MarAprMayJunJulAugSeptOctN

48、ovDecScrap $ rateGoal$40%50%60%70%80%90%100%JanFebMarAprMayJunJulAugSeptOctNovDecTotal Yield GoalYield - Crystal0.00%1.00%2.00%3.00%4.00%5.00%Mar Apr May Jun Jul AugSeptOct NovDec020000040000060000080000010000001200000Scrap $Total COQ %COQ% GoalTotal COQ %&Scrap - Crystal0.00%0.1%0.2%0.3%0.4%0.5%0.6

49、%MarAprMayJunJulAugSeptOctNovDecPrevention1.00%2.00%3.00%4.00%5.00%MarAprMayJunJulAugSeptOctNovDecInternalscrap%Internal GoalInternal&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%MarAprMayJunJulAugSept OctNovDecA

50、ppraisal Prevention% - CrystalAppraisal% - CrystalCOQ % Trend-CrystalIFRF Defect Trend By Process0.000.020.040.060.080.100.12B/PMOUNTF/PWELDT/CF/T1F/T2VisualPackageMarAprMayJunJulAUGGoalIFRF Defect Mode Pareto0.000.020.040.060.080.10DLD/HRBrokenDeadLossH/L FreqH/L AngleH/L DeltRotationDirtyLeackageO