质量成本控制作业程序.doc

Procedure程序文件Ver. No. 文件编号: AP-QUA20Title: CoQ procedure 质量成本程序Ver. 版本： ADate 日期: 2008/10/27Page 页码: 5 of 61.0 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 CoQ-costs 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 compile an analysis report of CoQ编制质量成本分析报告；d、to organize all the departments to control CoQ负责组织各部门控制质量成本。4.2 Finance Department财务部a、to closely cooperate with every department by providing the relevant CoQ data 配合各部门提供相关的质量成本数据。 b、to check the statistical data aperiodicity in order to ensure the data is authentic.对各部门统计数据不定期核查确保数据的真实性4.3 Other relevant Departments 各相关部门职责a、to record the statistical information about respective CoQ subjects负责本部门承担的质量成本科目的记录和统计；b、to control the respective CoQ 负责本部门质量成本控制。5.0 Content内容5.1 Subjects of CoQ 质量成本科目的划分There are three CoQ subjects. CoQ is the prime subject .Preventive costs,appraisal costs and failure costs are the first sub-subjects. The second sub-subjects are shown as follows:质量成本采用三级进行划分，质量成本是一级科目，预防成本、鉴定成本、内部故障成本、外部故障成本是二级科目，三级科目的划分详见下表：a、Preventive costs 预防成本NO. Subject Items Dept. 1Salaries of quality management personels质量管理人员的工资All the salaries of quality management personnels (include supervisor/engineer/DCC)质管部质量管理人员的工资(主管、工程师、DCC )HR; Finance 2Internal audit内部审核Labour costs of internal audit内审的人力成本Quality;Finance 3Internal training内部培训Labour costs of internal training.内部培训的人力成本HR;Finace4External training外部培训a. Labour costs of external training.人力成本b. Training charge 培训费用c. Meal/transportation/hotel 餐饮/住宿/交通HR;Finance 5Supplier audit供应商审核a. Labour costs人力成本b. Meal/transportation/hotel 餐饮/住宿/交通Quality;Finance 6System certification体系认证a. Labour costs o人力成本b. Certification charge 认证费用c. Meal/transportation/hotel 餐饮/住宿/交通）。Quality; Finance 7Products authentification产品认证 Pruducts authentification costs产品认证所发生的费用。Quality; Finance8Customer audit客户审核a. Labour costs人力成b. Meal/transportation/hotel 餐饮/住宿/交通 Quality; Financeb、Appraisal Costs鉴定成本NO. SubjectItems Dept.1Salaries of QCQC的工资IQC/IPQC/FOC/OQC 来料、制程、终检和出货检验员的工资HR; Finance2Calibration of measuring and testing equipment测量仪器的校准、维护和维修a. Calibration of measuring and testing equipment对检测量具、仪器仪表等校准b. Maintenance and repair of measuring and testing equipment进行维护、修理所发生的费用。Newly purchasing 新购买仪器费用Quality Financec、Internal Failure Costs内部故障成本NO Subjects Items Dept. 1Raw materials scrap原材料报废a. Raw materials in warehouse仓库原材料报废b. Before production生产前原材料的报废c. In rework返工翻修过程中原材料的报废d. In production scrap 生产在制品、成品报废中的原材料损失ProductionFinance 2Products scrap成品报废In warehouse库存成品的报废Material;Finance3Labour costs人力成本a. In the rework process返工过程中人力成本b. In products scrap of production 生产在制品、成品报废中c. In downtime 停工中的人力成本ProductionQuality Financed、External Failure Costs外部故障成本NOSubjectsItemsDept.1Customer rejected products顾客退回产品a. Costs of repairing the nonconforming products rejected from customer 维修损失的费用。b. Scrap 顾客退回产品报废损失Quality Finance2Customer counterclaim顾客索赔Costs of customer counterclaim顾客索赔费用QualityFinance5.2 Statistics of CoQ 质量成本的统计5.2.1 Failure costs statistics故障损失统计Timely and exact failure costs statistics should be carried out in whichever department that is responsible for the failure. 在本部门发生的报废、返工返修损失，不管是属于本部门的责任，还是上工序、其他部门或供应商的责任，均要在本部门内进行统计。各部门应及时提供各类成本数据，确保数据准确。5.2.2 Costs of rework and repair返工返修损失Costs of rework and repair should be counted according to the actual work time and the number of workers. The scrap during the rework process should be included in the scrap and rejects costs.报废品按实际返修工时和人数的费用计算。在返修过程中造成的材料报废，应纳入报废损失中统计。5.2.3 Costs of Downtime停工损失Downtime costs include the costs incurred by quality accidents, such as the stoppage of equipment and workers.因质量事故造成设备停止运作、人员闲置的期间所发生的费用。5.2.4 Scrap and rejects costs. 报废损失pre-manufactural scrap costs = standand material costs + financial costs生产前的报废损失=原材料标准成本post-manufactural scrap costs = standand material costs + financial costs + manufactural costs 生产后的报废损失=原材料标准成本+生产的制造费manufactural costs = salaries of inspection operators + salaries of manufacture operators 生产的制造费=检验工人工资+生产工人工工资5.2.5 Analysis and handling of quality accidents costs质量事故处理费The costs counting for the analysis and handling of quality accidents is the same as stated in 5.2.2 and 5.2.4质量事故造成的报废、返工返修损失，由发生部门先统计，其统计方法和单价不变；5.2.6 Other costs 其他损失的统计5.2.6.1 Costs incurred in the rework and repair of the in-process and/or final products scrap as a result of erroneous designs and the adjustment of manufactural plans (including raw material delays) should be counted by respective departments.因设计错误、生产计划调整（包括原材料准备不到位）造成的在制品或成品报废、返工返修损失，由相应的发生部门进行统计。5.2.6.2 Costs incurred in the rework and repair of the in-process and/or final products scrap as a result of faulted raw materials should be first recorded in AP-QUA05/REC06, which will then be delivered to the supplier after been confirmed by the quality department. 因原材料本身存在质量问题，造成成品或在制品报废、返工返修，由使用部门填写“不合格项目成本记录表”（AP-QUA05/REC06），确认后由质量部提供给供应商a) Following the supplier confirmation, the quality department should claim for compensation according to the quality assurance agreement. 供应商确认无异议后，质量部按质保协议向供应商进行索赔。b) Otherwise the quality department should negotiate about the case with the supplier.供应商确认有异议时，由质量部和供应商进行协商，按协商后的方法进行处理。Note: After the supplier has refunded the payment for their goods we need not include it in the CoQ. But an analysis should be carried out.备注：供应商赔付货款后，不再将此损失计入质量成本，但要进行统计、分析。5.2.7 A detailed monthly CoQ analysis should be presented, by each department, to the quality department before 10th. 各部门每月10日前，将本部门上月的