How to manage quality cost?

Quality cost is the second half of the 20th century by the famous American quality management experts Feigenbaum (A.V. Feigenbaum) proposed, generally refers to the enterprise in order to ensure and improve the quality of product quality or the quality of the operation and all the costs incurred to ensure and improve the quality of product quality or quality of operations, as well as all the losses or compensation costs arising from the failure to meet the quality standards. Quality cost management is an applied management technique for managing quality costs. Mainly includes: quality cost statistics, accounting, analysis, assessment and quality cost planning and control.

Operation quality cost management is formed in the late 20th century, is the combination of operation management and quality cost management, and quality operations as the core, the "operation", "cost drivers" and other concepts into the quality cost management, is a method of quality cost management. It is a method of quality cost management. The purpose is to provide a means of evaluating the effectiveness of the quality system, and to provide an important basis for enterprises to develop internal quality improvement programs and reduce costs.

Conditions for the formation of operational quality cost management

Traditional quality cost management is centered on the "product". All aspects of quality cost management are centered around the quality cost of certain products, and there is a lack of understanding of the origin of quality costs and their drivers.After the 1980s, in the United States, the emergence of the "job" as the core of the job costing (ABC) and its successive development of job cost management (ABCM), in order to change the traditional quality cost management, put forward the idea of job cost management. The change of traditional quality cost management and the proposal of operation quality cost management provide an important idea. The scientific management needs of modern enterprise system and its management modernization, as well as the competitive environment of enterprises provide objective environment and motivation for the emergence of operation cost management. The progress of science and technology, especially the development of electronic computing technology provides technical support for its emergence. It can be seen that the quality cost management from the "product" layer to each "operation" layer, the formation of the "operation" as the core of the operation quality cost management system is the inevitable choice of enterprises in the competitive environment. Under the environment of the inevitable choice, but also the inevitable result of economic development.

The Formation of Job Quality Cost Management

1. The calculation system and management system centered on "job" is the premise for the formation of job quality cost management. Cost management (ABCM), for the change of the traditional quality cost management provides an important idea through the recognition and division of the quality of work, the quality of costing and management extended to the "job" level, so as to build a new system of job quality costing and job quality cost management provides a theoretical and practical double premise

< p>2, modern scientific and technological progress, especially the development of electronic computing technology, for the operation of quality cost management in practice to apply the foundation. Job quality cost management requirements through the establishment of quality operation center to collect quality operation cost; through quality operation analysis, the implementation of dynamic management of quality cost, and the quality operation center to establish a scientific performance appraisal system for this reason, the need to increase the amount of work, if there is no electronic computing technology and information processing technology support, in practice, it will be difficult to carry out. 1980s, electronic computing and information processing technology leapfrogged to the next level. After the 1980s, electronic computing and information processing technology has developed by leaps and bounds, for the application of job quality cost management Mo determined a solid technical foundation.

3, the modern enterprise system and its management modernization of the objective needs, is to contribute to the formation of operation quality cost management of the reality of the foundation. The establishment of modern enterprise system, accelerate the process of management modernization, objectively need to implement scientific management of enterprises, with intensive management instead of sloppy management. The formation of job quality cost management objectively adapted to the establishment of the specific requirements of the glazed enterprise system, and the establishment of the modern enterprise system and the process of scientific management, fork for the germination of the job quality cost management provides a realistic soil.

4, the enterprise's competitive environment to promote the formation of the operation quality cost management. Under the market economy, the cruel competition between enterprises requires enterprises to continuously improve internal management in order to form a competitive advantage. Enterprises ask the competition is mainly cost competition and quality competition. Quality cost reflects the close connection between quality and cost, which involves both product quality and cost under a certain quality, and the appropriate level of quality cost must be considered in order to obtain the competitive advantage of quality and cost. Quality cost management on the occurrence of quality costs and quality costs of the formation of forecasting, decision-making, control, analysis and assessment of a series of organizational activities carried out by the prism of the link, its purpose is to achieve the best results in the quality, cost and efficiency between the three. Traditional quality cost management is centered on "product", quality cost is mainly separated from product cost. All aspects of quality cost management are centered around the quality cost of a certain product, and there is a lack of understanding of the origin of quality cost and its motivation, which is obviously insufficient. To deepen quality cost management from the "product" level to the "operation" level, we need to form a "operation-centered" management system. The formation of the "job as the core of the operation of the quality cost management system, is the inevitable choice of enterprises in the competitive environment.

Application of job quality cost management

Job quality cost management is a kind of management system derived from the basis of job costing and job cost management, which mainly includes job quality cost management with job quality costing as the middle boat.

(A) job quality costing

Operation quality costing steps and methods, in principle, with the help of job costing box lance design. The basic principle of job quality costing method is "quality jobs" as the object, according to the quality of the center of the quality of the work of the resource consumption of the collection of quality jobs, the calculation of the quality of the cost of each job, and according to the quality of the job motivation, the cost of the quality of the job is allocated to a variety of products, in order to calculate the product quality of the total cost of goods and unit cost. The prerequisites for calculating the cost of quality operations are: (1) the quality operations consume resources; (2) the product piggybacks on the quality operations. In these two premises, according to the above basic principles, the basic steps of job quality costing can be summarized as follows:

1, confirm the main quality operations and quality operations center quality operations refers to the enterprise to ensure and improve the quality of product quality activities of the operation, which can be called the quality of associated operations. Quality rate is to ensure and improve product quality activities and the costs incurred, including quality costs and to meet the quality requirements of the quality of the quality of the losses incurred. In general, the cost of quality is mainly associated with two types of quality-related operations: control operations and control failure operations. Control operations are quality assurance operations carried out by a company to prevent and check the possible existence of poor quality and it consists of preventive operations and identification operations. Implementation of these operations to ensure product quality costs incurred, that is, control costs, also known as quality assurance into the car, including the top defense costs and identification costs. Control failure operations, that is, the lack of skeleton operations refers to the enterprise or the customer on the actual existence of poor quality to reflect the implementation of the operation. According to whether the defective product has been handed over to the customer, can be divided into internal defect operations and external defect operations two categories. The former refers to the enterprise defective products have not yet entered the market, to the customer before the discovery of poor quality problems and operations; the latter is a defective product into the market after the customer found that the quality of the operations performed. Expenditure (loss) due to defective operations, known as defects cost, including internal defects cost and external defects ship cost In determining the main quality operations on the basis of the division of quality operations center, for example, the quality inspection unit as the center, which includes a variety of inspections related to the quality of the inspection of Tim move stationed operations The establishment of the operation center, the clear quality of the cost of the calculation of the object is the organization of the operation of the Xiamen amount of costing of the prerequisites and the first sudden and unexpected step. Steps.

2, the quality of resources consumed by the operation, according to the "resource drivers" allocated to the operation center. Operations consume resources, the amount of work in multiple steps, determines the amount of resources consumed. This resource consumption and the amount of work between the beauty of the system, embodied in the resource motive" It is the basis for the allocation of resource consumption

3, the quality of the cost of the center of operations in accordance with the "operational motive" allocated to the most viper products. Is the final step of quality job costing. Inverted, for example, sampling inspection operations cost drivers is the production of batches, according to the production of batches as the standard allocation of sampling operations cost, will be allocated to different batches of bawling on the product. Here the amount of output (batch) determines the amount of work consumed, the relationship between the quality of work consumed and the amount of output is the quality of the "work motive".

(II) operation quality cost management

Operation quality cost management system, is in the operation of quality costing framework based on the development and extension of the operation cost management in the field of quality cost of the specific application of the design of the system of glimpses of the system both with the operation of the costing system to maintain contact with the operation cost management system to keep in touch with the operation cost management system. The basic principle of operation quality cost management is: with operation quality cost calculation as the middle boat, through the dynamic reflection of all kinds of quality operation activities, on the basis of analyzing and optimizing the quality operation, the quality operation and its cost are dynamically controlled to improve the level of operation quality cost management. The process of job quality cost management is the formation of quality costs for the dynamic process of job control, which includes the following basic steps:

l, quality job analysis. Job analysis is mainly related to the quality of work and cost analysis. From the qualitative analysis of operations to the analysis of the value of the cost of operations, until the quality of operations for the customer to provide quality satisfaction as the center of the effect of analysis is a continuous improvement process. From the identification of quality value-added operations and non-value-added operations, to the analysis of the cost of operational quality, until the analysis of the effect of providing customer satisfaction with the quality of the quality of the analysis reflects the quality of operational analysis of the continuous exploration.

Evolving from specific quality job analysis is more important than analyzing by quality job center. A quality center is a collection of quality-related operations around an important business process. The establishment of quality operations center should be linked to the quality formation process, organizational structure, well from the actual operation. As the product formation process connotes the formation process of product quality, and thus around the product production activities and the establishment of the ten functional departments, may be set up as an operations center. For example, the quality inspection department (section, room) as a center of operations, and quality inspection of operations related to the collection of this center, thus constituting the quality inspection operations center. Another example, the quality management department as a center of operations, the quality of the prevention of the United States in the center of operations," constitute the quality of the prevention of operations center.

From the point of view of job quality cost management considerations, but also according to the composition of the quality cost, set up prevention operations center, inspection operations center, internal defects operations center and external defects operations center and other four quality operations center, so as to be more conducive to the analysis of the quality of the job into the car and the management of the analysis of the quality of the operations center is inseparable from the main operation of the analysis of the identification and positioning. Generally speaking, the main operations are those that have a significant impact on quality costs, such as prevention operations, identification operations and defect operations. Preventive work and qualification work as part of the quality assurance system are of course value-added operations, but they reduce the incidence of defects (losses) and their costs, and relatively add value to the customer. Obviously, this type of work can not be regarded as value-added operations and canceled, as for the quality assurance operations, how much input depends on the operation optimization of the situation that is considered to be the most optimal quality and Weiben. When identifying major operations, it is also important to focus on the negative impact of defective operations on the customer. Reducing and eliminating defective operations reduces the cost of quality and adds value to the customer in relative terms, which is an important strategic goal of quality cost management.

2, cost drivers analysis. Cost drivers that drive the cost of the source, quality job cost driver analysis is to reduce and eliminate low teaching and ineffective operations and because of these operations and the cost of the responsibility of the root, which is the root of silence to find an effective way to optimize the quality of work and quality costs. The cost driver analysis of quality work can be done by brainstorming method and other forms of collaboration with the relevant personnel of the work process, cost-benefit analysis of quality work, and strive to eliminate all kinds of low-skill and ineffective factors of the cost drivers. Cost driver analysis is the basic step in job quality cost management. Cost drivers determine the workload and effort factors required to achieve a given job, and they indicate the reasons for performing the job and the level of effort that must be expended to complete it. For example, a large number of defects in a product is a cost driver because it may increase the level of effort required to complete the job. The job quality cost driver plays an important role in job quality cost management.

3, the establishment of performance evaluation system. The evaluation of the daily quality of work performance technology is the measurement and assessment of the effectiveness of the implementation of the operation in which the implementation of the performance measurement of the operation is the basis for evaluation. The performance measurement standard of quality work must meet the requirements of the objectives of job cost management, such as quality improvement, cost savings, customer satisfaction, customer value maximization. Scientific evaluation system should reflect the unity of responsibility and rights of each operation center, which is conducive to the continuous improvement of operation quality cost management and continuous profiling. The above three steps are interconnected and complementary, and all three are indispensable. Among them, job analysis is the foundation, cost driver analysis is the core, performance evaluation is the key, they **** with the quality of the basic system of job cost management