质量成本分析小工具(绿色软件(编辑修改稿)内容摘要:
, when your pany sells a bunch of scrap, don’t add those dollars back into the scrap column, unless you’re in the scrap business! The Killer Words The killer words to Quality Cost Success, are Break Even Point, Prevention, Appraisal, Failure, and External Failure. Much is written about Quality Cost。 most of it is garbage, written by people who have never done it. Most of these writers parrot the Prevention, Appraisal, Failure idea. Not good. If you are reading about quality cost and you spot a “break even chart,” back off! How can you break even? Remember, a quality cost report is an activity report, not a balance sheet. Break even with what? Prevention? If you get into a Prevention vs. Failure cost discussion, you’re also dead. If you do this wrong – if you use prevention, appraisal, failure you will get the question, “How much money do we need to spend on Prevention to reduce our Failure Cost?” Pick up your stuff and leave the meeting – you’ve had it. You might try “I’ll get back to you.” I doubt that anybody is smart enough to answer that question. Once again, you’ll look like a dummy and quality cost gets right in there with QFD, TQM, and the soontobe fotten Six Sigma nonsense. That’s one reason to stay away from the Prevention, Appraisal, and Failure categories touted by many. The Good Words The good words are “The Cost of Doing Work Wrong.” You can change the wording to fit your style, but that is the only category that you need. You can break this down into sub accounts like scrap, rework, reinspection, travel, and other costs of doing work wrong. You may want to report “The Cost of Doing Work Right,” but that could take away the attention where it’s needed. It’s your option. The danger is using this category is that sooner or later, someone will want to know how much more should be spent on “right” to reduce “wrong.” It’s impossible to e up with that number.。质量成本分析小工具(绿色软件(编辑修改稿)
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