质量成本控制作业程序.docVIP

Purpose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 CoQcosts 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 subjects of Quality department 本部门承担的质量成本科目的记录和统计； c、to compi