COQ-质量成本分析

1、COST OF UALITY 品 質 成 本QPoor QualityPoor Business !品質差，生意差!Itisa timebombwaiting toExplode!COQ高，是一一顆等待待爆炸的的定時炸炸彈！IFCOQhigh,如果COQ高Why? Hiddenfailurecost隱藏的失失效成本本Commonlymeasuredfailure cost通常量度度的失效效成本TrueFailureCosts真正的失失效成本本Scrap報廢Rework翻工Warranty保證Engineeringtime工程設計計時間Management time管理時間間Shop andfi

2、elddowntime工場壞機機時間Increasedinventory增加存貨貨Decreasedcapacity削弱生產產能力Deliveryproblems交貨問題題Lost orders訂單減損損Commonlymeasuredfailure costisonlythetip of theTrue FailureCosts.通常量度度的失效效成本只只是真正正失效成成本中的的冰山一一角。Quality costisameasure of theachievementandnon achievement of productquality.Tipofthe IceBerg冰山一角角Why?

3、TheCostPyramid成本金字字塔Process Control工藝控制Inspection檢 查Field Service服 務Design設計Cost of QualityQFDSPCDOEWhy?Moneyspendtofixanissueatdifferentstages:不同階段段修正某某個問題所花的的金錢：Design: 1$設計:1$Production:100$生產: 100$Customer:1000$到客戶手手中: 1000$ResultantCost結果成本本=Failure Cost失效成本本，DefectCost次品成本本.ControllableCost可控成

4、本本=Prevention andAppraisalCost.預防和評評估成本本.Poor QualityisPoorBusiness品質差即即是生意意差0102030405060ControllableEffortCostTotalCost總成本ControllableCost可控成本本ResultantCost結果成本本ALowHighWhy?EffectofGoodPreventive Activities良好的預預防活動動產生的的效果0102030405060ControllableEffortCostABOldTotal舊的總成成本ControllableCost可控成本本Resul

5、tantCost結果成本本LowHighNewTota新的總成成本lGood Preventiveactivitiesusually begin at front endofprocesswith bettereffectonresultant cost.良好的預預防活動動通常開開始于工工序前沿沿，對結結果成本本產生較較好的影影響。Why?Taguchi QualityLossFunction(QLF)Taguchi品質損失失運算(QLF)Wecannotreduce costwithoutaffectingquality.我們不能能削減成成本而不不影響品品質Wecanimprovequali

6、ty withoutincreasingcost.我們可以以不增加加成本而而改善品品質.Wecanreduce costbyimproving quality.我們可以以通過改改善品質質而降低低成本.Wecanreduce costbyreducingvariations.我們可以以通過減減少差異異而降低低成本.Taguchi QLFstrivefor minimalvariation aroundtargetvalues withoutadding cost.Hedefines lossas“thelostimpartedtosociety fromthe timethe productis

7、shipped”,this lossincludesTaguchi QLF努力达致接接近目标标值的最最小差异异而不增增加成本本。他将损失失定为：“从产品装运运时流失失的那部部分损失失“这种种损失包包括：customerdissatisfaction,客戶不滿滿意addedwarrantycost to theproducer,生产商增加加担保成成本loss duethecompanys badreputation,公司信譽譽恶劣引致致的损失失whichwouldlead to eventual lossofmarket share.这种损失终终將导致市场场份额的的丧失。Why?Taguchi

8、QualityLossFunction(QLF)Taguchi品质损失运算算(QLF)Quality costare usuallyquantifiedintermsoftangiblecost suchasrework andscrapcost,andcustomerwarranty. These lossesconstitute onlythe tipoftheiceberg.品质成本通常常以有形形成本如如翻工，报废，给客户户提供担担保等等等而被量量化，这这些损失失只是冰冰山一角角。What about theintangible costs suchasmanagement/engine

9、eringtime,inventory, customerdissatisfaction, andloss marketshare?那些无形形的成本本代价如如管理/设计时时间，存存货，客客户的失失望，市市场份额额损失等等，又怎怎样呢？QLFisamethodusedtoapproximatethesehiddenand longtermlosses. QLF是用于估算算这些隐隐藏的而而且是长长期损失失的方法法。Why?Taguchi QualityLossFunction(QLF)Taguchi品质损失失运算(QLF)Theway QLFisestablisheddepends on thet

10、ype of qualitycharacteristics involved.A qualitycharacteristics is whatever we measuretojudgeperformance(quality).QLF的建立有有赖于有有关的品品质特性性。品质特性性是用来来判断性性能(品品质)而而进行的的一切量量度。Therearefivetypesofquality characteristics.有五种品质质特性.Nominal thebest.Achieving adesiredtargetvaluewithminimal variations, suchasdimensi

11、ons &output voltage.名义上的最最好达致理想的的目标值值，差异异最小，如尺寸寸和输出出电压。Smaller thebetter. Minimizingaresponse,suchasshrinkageand wear.越小越好如收缩和磨磨损Largerthe better.Maximizing aresponse, suchaspulloffforceand tensilestrength.越大越好如拉力和张张力Attribute.Classifyingand/orcountingdata,suchasappearance.属性澄澄清并且且/或者清点数据据，如外外观Dynam

12、ic.Responsevaries dependingoninput,suchasa fandrivespeedshouldvarywith enginetemperature.动态回复有賴賴於輸入入，如風風扇的變變速必須須根据引引擎溫度度而變化化。Why?Taguchi QualityLossFunction(QLF)Taguchi品质损失运算算(QLFValueofquality characteristics品质特性值Loss $yL =k( y-T )L= Lossin$s以美元计的的损失k= Costcoefficient成本系数y= Value of qualitycharacte

13、ristics品质特性值T= Targetvalue.目标值LSLUSLWhy?BasicPremisesforQualityCost:品质成本基本本前提:1.Itisless expensivetoprevent ratherthan detectnonconformity预防比检测测更省钱钱。2.Process andproduct performance canbeappraised(measured)工序和产品品性能可可以评估估(量度度)3.Thecauses fornonconformancecanbeidentifiedandtheireffectscanbereducedorel

14、iminated产品不符的的原因可可以确认认，其影影响可以以减小或或消除Why?WhyExaminetheCostofQuality?为何要审视视品质成成本?1.Getmanagementattention引起管理层层的关注注2.Changethe wayemployeethinkabouterrors改变雇员看待待错误的的方法3.Provide betterreturnonthe qualityimprovementprogram提供更好的回回报4.Provide atooltomeasure impactofcorrective actions为改正行动动提供量量度的工工具5.Provid

15、e atooltomeasure theimpactofpoor-quality on profits为恶劣品质质对利润润的影响响提供量量度的工工具Why?PreventionScrap预防报废1.Prevention Cost預防成本本-Cost of allactivities specificallydesignedtoprevent poorqualityinproducts.專門設計計用于防防止產品品惡劣品品質的一一切活動動成本。2.AppraisalCosts. .評估成本本-Cost associatedwithmeasuring, evaluatingorauditingpro

16、ductstoensureconformancetoquality standards.為確保符符合品質質標準所所進行的的與產品品量度、評估或或審核等等有關的的成本。3.InternalFailure Costs.內部失效效成本-Failure costs occurringpriortodeliveryorshipmentoftheproduct.在產品交交運前發發生的失失效成本本4.ExternalFailure Costs.外部失效效成本-Failure costs occurringafterdeliveryorshipmentoftheproduct.產品交運運之後發發生的失失效成本

17、本ElementsofCOQ.COQ的要素What?Cost of Conformance:What?Prevention-Cost associatedwithdesign, implementation andmaintaininga qualitysystem預防-與設設計，實實施和維維護品質質系統有有關的成成本。Appraisal- Costassociatedwith measuringconformance評估-與符符合標準準量度有有關的成本。符合標準準的成本本:Cost of Non-conformance:與標準不不符的成成本:What?InternalFailure-Cost

18、 associatedwithinternalnon-conformance(detected prior to delivery of aproductorservice)內部失失效-與內內部標準準不符有有關的成成本(產產品或服服務提供供給客戶戶之前檢檢測發現現)Appraisal- Costassociatedwith external non-conformance(detectedafterdeliveryofaproduct or service)評估-與外外部標準準不符有有關的成成本(產產品或服服務交付付之後檢檢測發現現)ExamplesofPrevention Costs預防成本

19、本的例子子Developing thequality /processcontrol plan開發品質質/工序序控制計計劃Quality educationandtraining.品質教育育和訓練練Vendorsurveys(SupplierQualityAssurance)供應商調調查(供供應商品品質保證證)Designreviews.設計檢討討Quality Improvement Teamprojects.品質改善善小組項項目計劃劃What?ExamplesofAppraisalCosts評估成本本範例Quality auditsoftheprocess.工序品質質審核.Inspecti

20、on andtesting of products.產品檢查查和測試試Inspection of purchasedmaterials.采購物料料的檢查查Calibrationoftest equipment.測試設備備的校准准Quality dataprocessing.品質數據據資料處處理Fieldperformancetesting.性能測試試What?ExamplesofInternalFailure Costs內部失效效成本的的例子InProcess scrap andrework線上報廢廢與翻工工Engineeringchanges (ECN)工程改動動Reinspection a

21、fter rework翻工之後後重檢Downgrading級別降低低Expediting (Freight)加速(貨貨運)Terminated projects項目中止止What?ExamplesofExternalFailure Costs外部失效效成本範範例Warrantyadministration擔保管理理Fieldrepairstock工場待修修理Product recallandfieldupdates產品追溯溯Customerrejects andreturns客戶拒收收和退貨貨Cancelingsuppliers取消供應應商Product liabilitysuit產品配套套服

22、務What?SupplierQuality Cost供應商品品質成本本SupplierQuality Costcan be categorized as partofPreventionCost as it involves QualityAssurance of incoming materials.供應商品品質成本本可歸為為預防成成本的一一部分，因為其其和來料料的品質質保證有有關。ApparentSupplierQuality Cost明顯的供供應商品品質成本本Cost of Supplier QualitySurveys.供應商品品質調查查成本Cost of ReceivingandSo

23、urce Inspection.接收和源源頭檢查查成本Cost of dispositioning nonconformance purchasedmaterials.采購錯位位與不符符的物料料Cost of scrap andreworkofsuppliercaused nonconformance.供應商的的原因引引起的報報廢和翻翻工Cost of sitevisittocorrectsupplierservice problems.走訪供應應商改正正問題所所需的成成本HiddenSupplierCosts隱含的供供應商成成本Cost incurred by supplier at the

24、suppliers facility供應商設設備引致致的成本本Cost incurred by buyer in solvingproblemsatthe suppliersfacility采購人員員用供應應商設備備解決問問題時發發生的成成本What?SupplierQuality Cost供應商品品質成本本Index指標(QCPI)1.000- 1.009Excellent卓越1.010- 1.039Good良好1.040- 1.069Fair一般1.070- 1.099Poor差1.100+Immediatecorrectiveactionrequired.要即刻采采取改正正行動Suppl

25、ierRatingProgramUsingQuality Cost.用品質成成本評估估供應商商程序.-FirstPortion- Traditional price anddeliverytracking.第一部分分- 傳統統價格與與發貨跟跟蹤-SecondPortion- EvaluatessupplierQuality CostPerformanceusinganIndex第二部分分 -用用指數數表示供供應商品品質成本本表現SupplierQuality Cost+PurchasedCost供應商品品質成本本+采購購成本PurchasedCost采購成本本QCPI=What?Example

26、 :Supplierhaving tworejectedlotfor month of June:舉例：供供應商六六月份有有二批退退貨1.Cost of processingincomingrejection (documentation,returnexpenses) :Studyshow thateachrejectedlotwouldrequire$100 to process處理退貨貨成本(記錄，退費)處理一一批貨要要100元($)Tworejectedlots=2LotsX$100/Lot= $200(2批需要200元元)2.Cost of complaintinvestigatio

27、n (BUQE)投訴原因因調查成成本Manhoursrequiredtoinvestigatethe rootcause. Study showcostperman houris$20調查根本本原因需需要的工工時。研研究表明明每工時時成本為為20$10Manhoursrequired=10 manhrsX$20/manhr=$2003.Cost of receivingInspection (IQA)收貨檢查查成本UseIQA inspectorlaborstandardandaveragehourlywagestoprocesstheproblematiclots.Inspectorrequ

28、ire1.2hourstoprocessonelot,andtheirhourly wageis$15.根據IQA檢查員標標準工時時的每小小時平均均工資水水平來計計算貨物物的成本本1.2laborhrs/LotX$15/laborhourX2 Lots=$361.2小時/每每批X$15/工時X2批=$364.Totalpurchasedfromsupplier= $10,000.來處供應應商的總總采購成成本= $10,000.($36 +$200+$200) +$10,000$10,000QCPI =FAIR= 1.044What?Quality CostCollectionandAnalys

29、isExternalFailure CostHow?Quality CostCollectionandAnalysisInternalFailure CostHow?Quality CostCollectionandAnalysisCOQiscalculatedin% sales figuretooffsetthe differences insalesvolume, so thatanappletoapplecomparison is possible.How?SAMPLEPROJECTWAFERCRYSTALIZATIONCOQREDUCTION PROJECTHow?Trackingon

30、Monthly BasisMeasureCrystal COQ Matrix TrendScrap $ rate - Crystal0.1310.0700.1590.2000.1270.1750.0000.0300.0600.0900.1200.1500.1800.2100.240MarAprMayJunJulAugSeptOctNovDecScrap $ rateGoal$40%50%60%70%80%90%100%JanFebMarAprMayJunJulAugSeptOctNovDecTotal Yield GoalYield - Crystal0.00%1.00%2.00%3.00%4

31、.00%5.00%MarAprMayJunJulAugSeptOctNovDec020000040000060000080000010000001200000Scrap $Total COQ %COQ% GoalTotal COQ %&Scrap - Crystal0.00%0.1%0.2%0.3%0.4%0.5%0.6%MarAprMayJunJulAugSeptOctNovDecPrevention1.00%2.00%3.00%4.00%5.00%MarAprMayJunJulAugSeptOctNovDecInternalscrap%Internal GoalInternal&Scrap

32、% - 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%MarAprMayJunJulAugSeptOctNovDecAppraisal Prevention% - CrystalAppraisal% - CrystalCOQ % Trend-CrystalIFRF Defect Trend By Process0.000.020.040.060.080.100.12B/PMOUNTF/PWELD

33、T/CF/T1F/T2VisualPackageMarAprMayJunJulAUGGoalIFRF Defect Mode Pareto0.000.020.040.060.080.10DLD/HRBrokenDeadLossH/L FreqH/L AngleH/L DeltRotationDirtyLeackageOthersMarAprMayJunJulAugGoalCOQ Top-4 Scrap-Crystal22.84%9.87%7.87%4.65%54.77%0.0%20.0%40.0%60.0%80.0%100.0%ASSYDLDBASICBrokenBlankASSYDead/B

34、rokenBASICRoundingOthersScrap %Cumulative %0%10%20%30%40%50%60%70%80%90%100%ContaminationRoughnessScratchInvisiblePareto of DLD Failure Analysis0%2%4%6%8%10%12%AbrasiveMetal FlakeOilAdhesiveParticleAlManpowerMaterialMethodMachineHigh RoughnessCement Contamination(adhesive dot on blank)DLDElectrode h

35、andling scrapNot well followclean room WIWelder fixture creates Al particleDirty BP chamberWrong calibrationmethodBug in FT soft wareBubble in the adhesiveDirty blanketching markBP frame BP/FPmasks cleanlinessFish Bone DiagramOil leak from pumpAdhesive thawtime too shortBlank cleaningnot effectiveBl

36、ank lappingover targetChip/Twin blankPattern mis-alignmentBlank withLow-Q/Wrong flatEquipment varianceMetal particle in lidImpurity in N2 gasEnvironmentLow airflowAu/Au/CrimpurityPeople introducedparticleLong WIP time before FP/weldDLD Action Update-AugAction/StudyStatusTDU % ImpactTop-1 Driver: IFR

37、F-DLD(DR/DF/Rs/R):Champion: Lisa/Rena Coach: Jim/WandaAdd valve for welding ovenDone0.25%Particle count USL7KCBM upgrade blank wash processImplement updated tooling PM planDoneDoneTBD0.5%QCE convert to FO4000 abrasiveQCE add light box check for etching mark9/50.1%Convert to stainless steel welding f

38、ixtureParticle count USL5K -FP non-paper report system setup -Clean room use lint free paper 10/611/5TBD12/10.05%TBD0%10%20%30%40%50%60%BrokenFreq. OutRangeScratchLessadhesiveShortBP lowMixMis-alignmentRotationPareto of Broken/Dead Failure Analysis0%10%20%30%40%50%Broken atConnerBroken atmiddleHandl

39、ingBrokenDeadMachineManpowerDrop to the groundTransportation ShockMaterialChipped BlankWrong HandlingHardness of Base Tabs Poor Slot roughness of baseLead Cutter ShockUltrasonic Levelof Blank WasherHandling brokenLarge Welding PressureStamping ShockMethodUnsafe PackageCement VolumeMount RotationLow

40、viscosity of AdhesiveDead/Broken Fish Bone DiagramDead/BrokenProduct mixPattern alignmentinsufficient epoxy amountAdhesivecontaminationBubble in epoxySlut knife of lead cutter/formerB/P plate deadLarge spot sizefor some modelUM5 shieldwith poor edgeNot optimized BP maskdesign for MS modelHandlingrel

41、ated scrap reductionDead/BrokenActionUpdate-AugTop-3Driver:IFRF-Dead/Broken:Champion: Bacon/YKCoach: Pieter/WXAction/StudyStatusTDUImpactB/PmaskredesignforMSmodels-Incentiveprogram-Processmapping forerroropportunityreductionShieldconverttoSunshowA01baseredesign9/200.6%10/1TBD11/59/300.1%TBDCBMDPU Trend by Process0.0%2.0%4.0%6.0%8.0%10.0%12.0%Rounding16B4S14S2PinlapPolishEpoxyEtch1Etch2Rounding2FinalAprMayJunJulAugCBMDUP Trend by DefectMode0.0%2.0%4.0%6.0%8.0%10.0%RoundingScrapchipdistortionfracturehhighhighBroken&Lostm.bandscratwinsAprilMayJuneJulyAugestCBM Broken/Lo