Logistics. Costs related to product quality (most important)

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Logistics. Costs related to product quality (most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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86. PRODUCT QUALITY COSTS

Production costs related to quality are divided into three groups.

1. Defect Prevention Costs - is the cost of any action taken to detect, prevent or reduce the risk of non-conformity of products with quality requirements:

1) marketing and marketing research;

2) quality planning;

3) quality control of design and technical documentation;

4) production verification of the design for reliability and safety;

5) development, implementation of methods of statistical control, analysis and regulation of the technological process, including the use of computers;

6) work on standardization (development of enterprise standards, regulatory documentation, working structures to ensure the functioning of quality systems;

7) metrological support of production (checking and repair of measuring instruments);

8) automation of workplaces;

9) technical training and advanced training of employees of the enterprise;

10) control of completeness, conservation, labeling and packaging of products;

11) control of conditions of storage and transportation of finished products;

12) commissioning (supervised installation of equipment).

2. The cost of monitoring and assessing product quality - the cost of determining the conformity of products to the specified parameters. These include:

1) input control costs;

2) the cost of operational control;

3) the cost of acceptance control and testing of finished products.

3. Waste costs - losses associated with the fact that the required quality has not been achieved. They are divided into internal and external costs.

Internal costs - costs arising within the enterprise due to non-compliance of products with quality requirements at any life stage of its development cycle and including:

1) the costs of analysis and evaluation of defective products identified in the production process;

2) the cost of repairing defective products;

3) waste processing costs;

4) the cost of repeated testing, control, design, etc.;

5) training costs.

4. External costs - costs arising after the delivery of defective products and including:

1) the costs of marriage, identified in the field of product operation;

2) the cost of additional self-supporting costs and losses associated with the release of low-quality products.

There is a group non-manufacturing costs These are non-production costs. These include:

1) the cost of confirming quality and providing the consumer with additional objective evidence of quality;

2) the cost of testing products in special third-party organizations;

3) the cost of demonstration tests for promotional purposes;

4) after-sales service.

Goals of ongoing quality cost analysis:

1) the choice of the optimal solution to all particular issues in the quality system;

2) accounting for the economic effect in quality programs and action plans;

3) cost recovery assessment;

4) establishing the order of improvement of quality systems, motivation of work in the field of quality.

Author: Shepeleva A.Yu.

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