质成本中英文版.ppt

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1、COST OF UALITY 品 質 成 本,Q,Poor Quality Poor Business ! 品質差，生意差 !,It is a time bomb waiting to Explode!COQ高，是一顆等待爆炸的定時炸彈！,IF COQ high,如果COQ高,Why?,Hidden failure cost隱藏的失效成本,Commonly measuredfailure cost通常量度的失效成本,TrueFailureCosts真正的失效成本,Scrap報廢Rework 翻工 Warranty保證,Engineering time 工程設計時間 Management tim

2、e管理時間 Shop and field downtime工場壞機時間 Increased inventory增加存貨Decreased capacity 削弱生產能力 Delivery problems 交貨問題 Lost orders訂單減損,Commonly measured failure cost is only the tip of the True Failure Costs.通常量度的失效成本只是真正失效成本中的冰山一角。,Quality cost is a measure of the achievement and non achievement of product qu

3、ality.,Tip of the Ice Berg 冰山一角,Why?,Basic Premises for Quality Cost:品质成本基本前提:1. It is less expensive to prevent rather than detect nonconformity预防比检测更省钱。2. Process and product performance can be appraised (measured)工序和产品性能可以评估(量度)3. The causes for nonconformance can be identified and their effects

4、can be reduced or eliminated 产品不符的原因可以确认，其影响可以减小或消除,Why?,Why Examine the Cost of Quality? 为何要审视品质成本?1. Get management attention引起管理层的关注2. Change the way employee think about errors改变雇员看待错误的方法3. Provide better return on the quality improvement program提供更好的回报4. Provide a tool to measure impact of corr

5、ective actions为改正行动提供量度的工具5. Provide a tool to measure the impact of poor-quality on profits为恶劣品质对利润的影响提供量度的工具,Why?,Prevention,Scrap,预防,报废,The Cost Pyramid 成本金字塔,Why?,Money spend to fix an issue at differentstages:不同階段修正某個問題所花的金錢：Design: 1 $設計: 1 $Production: 100$ 生產: 100$Customer: 1000$ 到客戶手中: 1000

6、$,Resultant Cost 結果成本 = Failure Cost 失效成本， Defect Cost 次品成本.Controllable Cost 可控成本 = Prevention and Appraisal Cost. 預防和評估成本.,Poor Quality is Poor Business品質差即是生意差,0,10,20,30,40,50,60,Controllable Effort,Cost,Total Cost總成本,Controllable Cost可控成本,Resultant Cost結果成本,A,Low,High,Why?,Effect of Good Preven

7、tive Activities良好的預防活動產生的效果,0,10,20,30,40,50,60,Controllable Effort,Cost,A,B,Old Total 舊的總成本,Controllable Cost可控成本,Resultant Cost結果成本,Low,High,New Tota新的總成本l,Good Preventive activities usually begin at front end of processwith better effect on resultant cost.良好的預防活動通常開始于工序前沿，對結果成本產生較好的影響。,Why?,在报废和预

8、防维护/检测之间寻求一平衡点,Taguchi Quality Loss Function (QLF)Taguchi 品质损失函数(QLF),Quality cost are usually quantified in terms of tangible cost such as rework and scrap cost, and customer warranty. These losses constitute only the tip of the iceberg.品质成本通常以有形成本如翻工，报废，给客户提供担保等等而被量化，这些损失只是冰山一角。What about the inta

9、ngible costs such as management/engineering time, inventory, customerdissatisfaction, and loss market share?那些无形的成本代价如管理/设计时间，存货，客户的失望，市场份额损失等，又怎样呢？QLF is a method used to approximate these hidden and long term losses. QLF 是用于估算这些隐藏的而且是长期损失的方法。,Why?,Taguchi Quality Loss Function (QLF)Taguchi 品質損失函数

10、(QLF),We cannot reduce cost without affecting quality. 我們不能削減成本而不影響品質We can improve quality without increasing cost.我們可以不增加成本而改善品質. We can reduce cost by improving quality.我們可以通過改善品質而降低成本.We can reduce cost by reducing variations.我們可以通過減少差異而降低成本.,Taguchi QLF strive for minimal variation around targe

11、t values without adding cost.He defines loss as “the lost imparted to society from the time the product is shipped”,this loss includes Taguchi QLF 努力达致接近目标值的最小差异而不增加成本。他将损失定为： “从产品装运时流失的那部分损失“这种损失包括 ： customer dissatisfaction, 客戶不滿意 added warranty cost to the producer, 生产商增加担保成本 loss due the company

12、s bad reputation, 公司信譽恶劣引致的损失 which would lead to eventual loss of market share. 这种损失终將导致市场份额的丧失。,Why?,Taguchi Quality Loss Function (QLF)Taguchi 品质损失函数(QLF),The way QLF is established depends on the type of quality characteristics involved. A quality characteristics is whatever we measure to judge

13、performance (quality).QLF的建立有赖于有关的品质特性。品质特性是用来判断性能(品质)而进行的一切量度。There are five types of quality characteristics.有五种品质特性.Nominal the best. Achieving a desired target value with minimal variations, such as dimensions & output voltage.名义上的最好 达致理想的目标值，差异最小，如尺寸和输出电压。Smaller the better. Minimizing a respon

14、se, such as shrinkage and wear.越小越好 如收缩和磨损Larger the better. Maximizing a response, such as pull off force and tensile strength.越大越好 如拉力和张力Attribute. Classifying and/or counting data, such as appearance.属性澄清并且/或者清点数据，如外观Dynamic. Response varies depending on input, such as a fan drive speed should va

15、ry with engine temperature.动态 回复有賴於輸入，如風扇的變速必須根据引擎溫度而變化。,Why?,Taguchi Quality Loss Function (QLF)Taguchi 品质损失函数 (QLF),Value of quality characteristics 品质特性值,Loss $,y,L = k ( y - T ),L = Loss in $s以美元计的损失k = Cost coefficient 成本系数y = Value of quality characteristics 品质特性值T = Target value. 目标值,LSL,USL,

16、Why?,1. Prevention Cost預防成本- Cost of all activities specifically designed to prevent poor quality in products.專門設計用于防止產品惡劣品質的一切活動成本。2. Appraisal Costs. . 評估成本- Cost associated with measuring, evaluating or auditing products to ensure conformance to quality standards .為確保符合品質標準所進行的與產品量度、評估或審核等有關的成本。3

17、. Internal Failure Costs. 內部失效成本- Failure costs occurring prior to delivery or shipment of the product.在產品交運前發生的失效成本4. External Failure Costs. 外部失效成本- Failure costs occurring after delivery or shipment of the product. 產品交運之後發生的失效成本,Elements of COQ. COQ的要素,What?,Cost of Conformance:,What?,Prevention-

18、 Cost associated with design, implementation and maintaining a quality system預防-與設計，實施和維護品質系統有關的成本。 Appraisal- Cost associated with measuring conformance評估-與符合標準量度有關的成本。,符合標準的成本:,Cost of Non-conformance:與標準不符的成本:,What?,Internal Failure- Cost associated with internal non-conformance (detected prior t

19、o delivery of a product or service)內部 失效-與內部標準不符有關的成本(產品或服務提供給客戶之前檢測發現) Appraisal- Cost associated with external non-conformance (detected after delivery of a product or service) 評估-與外部標準不符有關的成本(產品或服務交付之後檢測發現),Examples of Prevention Costs預防成本的例子,Developing the quality / process control plan開發品質/工序控制

20、計劃 Quality education and training.品質教育和訓練 Vendor surveys (Supplier Quality Assurance )供應商調查(供應商品質保證) Design reviews.設計檢討 Quality Improvement Team projects.品質改善小組項目計劃,What?,Examples of Appraisal Costs 評估成本範例,Quality audits of the process.工序品質審核. Inspection and testing of products.產品檢查和測試 Inspection o

21、f purchased materials.采購物料的檢查 Calibration of test equipment.測試設備的校准 Quality data processing.品質數據資料處理 Field performance testing.性能測試,What?,Examples of Internal Failure Costs內部失效成本的例子,In Process scrap and rework 線上報廢與翻工 Engineering changes (ECN) 工程改動 Re inspection after rework 翻工之後重檢 Downgrading 級別降低

22、Expediting (Freight) 加速(貨運) Terminated projects 項目中止,What?,Examples of External Failure Costs 外部失效成本範例,Warranty administration 擔保管理 Field repair stock 工場待修理 Product recall and field updates 產品追溯 Customer rejects and returns 客戶拒收和退貨 Canceling suppliers 取消供應商 Product liability suit 產品配套服務,What?,Suppli

23、er Quality Cost 供應商品質成本,Supplier Quality Cost can be categorized as part of Prevention Cost as it involves Quality Assurance of incoming materials. 供應商品質成本可歸為預防成本的一部分，因為其和來料的品質保證有關。Apparent Supplier Quality Cost 明顯的供應商品質成本Cost of Supplier Quality Surveys. 供應商品質調查成本 Cost of Receiving and Source Inspe

24、ction. 接收和源頭檢查成本Cost of dispositioning nonconformance purchased materials.采購錯位與不符的物料 Cost of scrap and rework of supplier caused nonconformance.供應商的原因引起的報廢和翻工Cost of site visit to correct supplier service problems.走訪供應商改正問題所需的成本Hidden Supplier Costs隱含的供應商成本Cost incurred by supplier at the suppliers

25、facility供應商設備引致的成本Cost incurred by buyer in solving problems at the suppliers facility采購人員用供應商設備解決問題時發生的成本,What?,Supplier Quality Cost供應商品質成本,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 +Immediate corrective action required. 要即刻采取改正行動,Supplier

26、 Rating Program Using Quality Cost.用品質成本評估供應商程序.- First Portion - Traditional price and delivery tracking.第一部分 - 傳統價格與發貨跟蹤-Second Portion - Evaluates supplier Quality Cost Performance using an Index第二部分 - 用指數表示供應商品質成本表現Supplier Quality Cost + Purchased Cost 供應商品質成本+采購成本 Purchased Cost 采購成本,QCPI =,Wh

27、at?,Example : Supplier having two rejected lot for month of June: 舉例：供應商六月份有二批退貨1. Cost of processing incoming rejection (documentation, return expenses) : Study show that each rejected lot would require $100 to process 處理退貨成本(記錄，退費)處理一批貨要100元($) Two rejected lots = 2 Lots X $100/Lot = $200 (2批需要200

28、元) 2. Cost of complaint investigation ( BUQE) 投訴原因調查成本 Man hours required to investigate the root cause. Study show cost per man hour is $20 調查根本原因需要的工時。研究表明每工時成本為20$ 10 Man hours required = 10 man hrs X $20/man hr = $2003. Cost of receiving Inspection (IQA) 收貨檢查成本 Use IQA inspector labor standard a

29、nd average hourly wages to process the problematic lots. Inspector require 1.2 hours to process one lot, and their hourly wage is $15. 根據IQA檢查員標準工時的每小時平均工資水平來計算貨物的成本 1.2 labor hrs/Lot X $15/labor hour X 2 Lots = $36 1.2 小時/每批 X $15/工時 X 2 批 = $364. Total purchased from supplier = $10,000. 來處供應商的總采購成

30、本 = $10,000. ($36 + $200 +$200 ) + $10,000 $10,000,QCPI =,FAIR,= 1.044,What?,JE calculate COQ ?Definition,How?,JE COQ 計算定義,Quality Cost Collection and Analysis,External Failure Cost(外部報廢成本),How?,质量成本的数据采集及分析,Quality Cost Collection and Analysis,How?,Return Scrap / Replacement cost. - Customer return

31、 for scrap 顧客退貨報廢/換貨費用Data obtained from (Return Authorization) RA database whereby every customer returns is eitherrejected or approved for receipt.Return Parts Rework / Sorting. - Customer return for rework or sorting 顧客退貨返工或挑撿Data obtained from each individual BU whereby actual cost for rework or

32、 sorting is calculated by respective BU.Liability Claims & Compensation. -Customer claims for losses incurred due to our product problem.Data obtained from AO sales office where physical product is not returned to 301/P12 or from customer claims for losses due to JE motor problems.顧客產品事故補償(由于我們產品原因)

33、Emergency Travel Expense. - Travel to customer site due to emergency quality issue.解決顧客問題發生的緊急旅行費用Engineering Expenses. - Expenses for engineers to settle customer complaint.Combination of BUQE man hrs needed to settle a complaint and Engineering dept engineers team total man hrs needed to solve a c

34、omplaint.解決顧客問題的工程費用,质量成本的数据采集及分析,External Failure Cost(外部報廢成本),Quality Cost Collection and Analysis,Internal Failure Cost (內部報廢成本),Business Units,Scrap Reasons,Automobiles,Power Tools,Personal,Care &,Business,Equip,Audio,&Video,Home,Appliance,Total,Over-production Scrap,63,-,-,-,-,63,0.0%,Obsolete

35、Scrap,117,54,295,-,2,969,3,435,1.2%,Line Set-up Scrap,26,5,158,408,-,6,886,12,478,4.5%,Process Scrap,75,964,91,049,21,227,11,637,46,555,246,433,89.4%,-,152,-,-,1,723,1,875,0.7%,Scrap due to the raw materials issue,-,37,36,-,11,441,11,515,4.2%,Total,76,171,96,450,21,967,11,637,69,574,275,799,27.6%,35

36、.0%,8.0%,4.2%,25.2%,100.0%,How?,质量成本的数据采集及分析,Rework, re-sorting and re-testing),Line Setup Scrap- Part scrap by technician during line setup.調机報廢Parts scrap during new line setup, change line, also include scrap after machine repair or adjustmentIn-process Scrap生產過程中的報廢Over-production & obsolete Scr

37、ap過量生產或產品過時報廢Incoming material disposition來料不合格報廢Sorting & Re-inspection 不合格批產品挑選或重檢測Rework (including machine depreciation and labor cost)返工成本Corrective action evaluation改正行動及評估成本,Quality Cost Collection and Analysis,质量成本的数据采集及分析,Internal Failure Cost (內部報廢成本),Quality Inspection & Testing 質量檢測和測試Co

38、nsist quality line inspectors, PPA & QA.Calculation based on working hours times standard labor costIn -process Inspection & Testing (including final inspection) 生產過程中的檢測和測試Consist of production operators involved in inspection and testing process.Calculation based on working hours times standard la

39、bor cost.Destructive Test Scrap 破坏測試報廢Parts scrapped in destructive test as describe in process manual( including experiments)Incoming Quality Inspection - IQC cost center 來料檢驗Reliability Testing - Reliability Test Center cost center 可靠性測試Test equipment calibration & repair 測量設備的校正和維修Process evaluat

40、ion 工藝評估Quality audits 質量審核Quality assurance testing 質量保証測試,Quality Cost Collection and Analysis,质量成本的数据采集及分析,Appraisal Cost (評估成本),Quality Cost Collection and Analysis,质量成本的数据采集及分析,Prevention cost (預防成本),Quality administration質量管理,Quality training質量培訓,Quality assurance system質量保証体系,Product and proc

41、ess qualification產品及工藝的認証,Quality requirement planning質量計划,Supplier evaluation & certification供應商的評估和認証,Extra tooling/fixtures due to enhanced PM activitiesPM計划以外額外的工具和夾具的維護,應用范例 -汽車馬達BU,應用范例 -汽車馬達BU,Quality Cost Collection and Analysis,COQ/Sales % is a normalized index by off setting the difference

42、s in sales volume, so that an apple to apple comparison is possible.,How?,質量成本收集与分析,The COQ for Industry Leaders,Note: COQ should Include all the quality related cost and expenses,業界領導者的COQ數据,注:COQ需對所有質量成本項目的數据收集完全,SAMPLE PROJECTWAFER CRYSTALIZATION COQ REDUCTION PROJECT,How?,质量成本改进范例,Tracking on We

43、ekly/Monthly Basis,Measure,BU Name:,COQ Details:,Plan,Plan,Plan,Plan,Plan,Plan,Dollars,%,%,Dollars,%,%,Dollars,%,%,Dollars,%,%,Dollars,%,%,Dollars,%,%,Quality administration,Quality training,Quality assurance system,Product and process qualification,Quality requirement planning,Supplier evaluation &

44、 certification,TTL Preventive cost,Incoming inspection,Test equipment calibration & repair,In-process inspection,Final inspection,Process evaluation,In-process testing,Quality assurance testing,Utilities, supplies, products, etc,Quality audits,TTL Appraisal cost,Scrap,Rework,Sorting,Incoming materia

45、l disposition,Reject disposition,Corrective action evaluation,Re-inspection,TTL internal failure cost,Customer complaint evaluation,Returned goods rework & sorting,Returned goods replacement,Returned good processing,Legal/settlement cost,TTL external cost,TTL Quality Cost,May,Jun,Actual,Actual,Actua

46、l,Actual,Actual,Actual,Jan,Feb,Mar,Apr,按周/月/跟踪数据,Crystal COQ Matrix Trend,Scrap $ rate - Crystal,0.131,0.070,0.159,0.200,0.127,0.175,0.000,0.030,0.060,0.090,0.120,0.150,0.180,0.210,0.240,Mar,Apr,May,Jun,Jul,Aug,Sept,Oct,Nov,Dec,Scrap $ rate,Goal,$,40%,50%,60%,70%,80%,90%,100%,Jan,Feb,Mar,Apr,May,Jun

47、,Jul,Aug,Sept,Oct,Nov,Dec,Total Yield,Goal,Yield - Crystal,0.00%,1.00%,2.00%,3.00%,4.00%,5.00%,Mar,Apr,May,Jun,Jul,Aug,Sept,Oct,Nov,Dec,0,200000,400000,600000,800000,1000000,1200000,Scrap $,Total COQ %,COQ% Goal,Total COQ %&Scrap - Crystal,Handling related scrap reduction,Dead/Broken Action Update-A

48、ug,Top-3 Driver: IFRF- Dead/Broken:Champion: Bacon/YK Coach: Pieter/WX,Action/Study,Status,TDU Impact,B/P mask redesign for MS models,-Incentive program-Process mapping for error opportunity reduction,Shield convert to Sunshow,A01 base redesign,9/20,0.6%,10/1,TBD,11/5,9/30,0.1%,TBD,CBM DPU Trend by

49、Process,CBM DUP Trend by Defect Mode,0.0%,2.0%,4.0%,6.0%,8.0%,10.0%,Rounding Scrap,chip,distortion,fracture,hhigh,high,Broken&Lost,m.band,scra,twins,April,May,June,July,Augest,Man,Method,Machine,Cause-and-Effect Chart,Environment,Broken&Lost,Material,Handling error,New plate,Thick blank mix,Carrier

50、broken,Plate flatness,Static electricity,Humidity,Carrier qualityAbrasive grit,Slurry system,Plate condition,Stretch ring,Skill,Over time,Blank frequency,Speed stability,Plate bearing,Load size,WCA#3/FO4000#,Wash basket,Gear height,Wheel condition,Stacked blanks,Owner ship,Rounding Scrap Pareto,Empl