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ISO9001质量成本控制程序quality cost control

发布时间:2011-9-25 0:00:00

ISO9001质量成本控制程序
Chengdu 成都ISO9001 quality cost control procedure
1 目的
1 Purpose
规定公司经济性度量质量体系有效性的范围和方法,确保通过质量成本分析来改进质量,进而达到提高经济效益。
Provisions of company economic measure the effectiveness of the quality management system and method, ensure the quality cost analysis to improve quality, and to improve economic benefit.
2 范围
2 range
适用于质量成本法对质量成本的管理、控制与改进。
Apply quality cost method on quality cost management, control and improvement.
3 职责
Responsibility 3
3.1财务部负责实施组织的预防成本和鉴定成本数据的收集、统计,编制CT0502—01《月度质量成本计划》、CT0502—02《质量成本统计分析报告》。
3.1 financial department is responsible for the implementation of organizational identification prevention cost and cost of data collection, statistics, the preparation of CT0502 - 01" monthly quality cost plan," CT0502 02" cost of quality statistical analysis report.".
3.2品质部负责内部损失成本数据的收集、统计。
3.2 quality department is responsible for the internal loss cost data collection, statistics.
3.3市场部负责外部损失成本数据的收集、统计。
3.3 market department is responsible for external failure cost data collection, statistics.
3.4相关职能部门协助相关质量成本数据的收集、统计。
3.4 the relevant functional departments to assist the relevant quality cost data collection, statistics.
4 术语
4 term
4.1质量成本
4.1 quality cost
为确保满意质量而发生的费用,及没有达到满意质量所造成的损失。
In order to ensure satisfactory quality and cost, and do not reach satisfactory quality losses caused by the.
4.2内部损失成本
The 4.2 internal loss cost
供货前,由于未达到质量要求所造成的损失和额外支付的费用。
Before delivery, due to not meet the quality requirements the losses and costs of additional cover.
3.3外部损失成本
3.3 external failure cost
供货后,由于未达到质量要求所造成的有形和无形损失及意外支付的费用。
After delivery, because did not meet the quality requirements as a result of the tangible and intangible loss and accident costs paid.
4.4鉴定成本
4.4 appraisal cost
评定产品(包括原材料、外协件、成品)是否满足规定质量要求所需的费用。
Evaluation of products ( including raw materials, parts, finished products meet quality requirements ) regulations required cost.
4.5预防成本
4.5 prevention cost
预防产生不合格或发生故障所需的费用。
Prevent unqualified or failure costs.
4.6不良质量成本
4.6 of the cost of poor quality
因内部失效和外部失效而产生的成本,即:内部损失成本和外部损失成本的总和。
Due to internal fault and external failure costs incurred, namely: internal / external failure costs.
5工作程序
5 working procedures
0502质量成本核算的任务
0502 quality cost accounting tasks
0502.1质量成本计算为了分析、寻找改进质量的途径,达到最低最佳质量成本和评定质量体系的有效性。
502.1 quality cost calculation for analysis, looking for quality improvement approach, achieves the lowest quality cost and evaluation of the effectiveness of the quality system.
0502.2预防成本和鉴定成本,具有投资和资源配备性质,一般可人为控制,属可控成本。因此,质量成本管理的重点是:不良质量成本。
502.2 prevention and appraisal cost cost, investment and resources with nature, generally can be controlled manually, which belongs to a controllable cost. Therefore, quality cost management focuses on: the cost of poor quality.
5.2质量成本核算的要求
5.2 quality cost accounting requirements
5.2.1建立良好的基础管理工作,有完整而准确的统计资料,提供准确的数据。
5.2.1 to establish a good foundation to supervise the work, complete and accurate statistical data, provide accurate data.
5.2.2严格正确地区分各种费用界限,特别是计入与不计入质量成本的界限。
5.2.2 strictly correctly distinguish various cost limits, especially included and not included in the boundaries of quality cost.
5.2.3对质量成本费用进行正确分类。
5.2.3 on quality cost classification.
5.3质量成本核算的方法
5.3 quality cost accounting method
5.3.1采用会计核算为主,统计核算为辅的方法。
5.3.1 uses accounting mainly, supplemented by the methods of statistical business accounting.
5.3.2财务部负责在成本会计科目中,增设“质量费用”一级科目。下设预防费用、鉴定费用、内部损失、外部损失4个二级科目。每个子目下又设若干三级细目,并设置相应的总分类账户和明细分类账户。
5.3.2 financial department responsible for cost accounting subjects, with" quality costs" level subjects. Under the costs of prevention, appraisal cost, internal loss, external loss 4 two subjects. Each item and provided with a plurality of three stage breakdown, and set corresponding to the general ledger and subsidiary ledger account.
5.4预防成本的鉴定成本范围(细目)和入账方式
5.4 prevention cost appraisal cost range ( breakdown) and entry mode
5.4.1预防成本范围(细目)分类:
5.4.1 prevention cost range ( breakdown) classification:
5.4.1.1质量工作费(包括公司质量体系中为预防、保证和控制产品质量而开展质量管理所支付的费用);
5.4.1.1 quality work fees (including the company's quality system for the prevention, ensure and control product quality and to carry out quality management pay );
5.4.1.2质量培训费;
5.4.1.2 quality training fee;
5.4.1.3质量改进措施费;
5.4.1.3 quality improvement measures costs;
5.4.1.4质量评审/成都认证费;
5.4.1.4 quality accreditation / certification fee;
5.4.1.5质量奖励费;
5.4.1.5 quality incentive fee;
5.4.1.6工资及附加费(指各级从事质量管理的专业人员);
5.4.1.6 wages and surcharge ( refer to levels in quality management professionals );
5.4.1.7质量信息费。
5.4.1.7 quality information fee.
5.4.2鉴定成本范围(细目)分类:
5.4.2 identification cost range ( breakdown) classification:
5.4.2.1检验/试验费(包括原材料、配套件、成品检验和试验所需材料、电、水等支出费用);
5.4.2.1 inspection / test fee ( including raw materials, parts, finished products inspection and testing required materials, electricity, water and other expenses );
5.4.2.2委外检验/试验费;
5.4.2.2 outsourcing inspection / test fee;
5.4.2.3检验/试验设备维修、校准费;
5.4.2.3 inspection / test equipment repair, calibration fee;
5.4.2.4检验/试验设备折旧费;
5.4.2.4 inspection / test equipment depreciation expenses;
5.4.2.5办公费(检验/试验发生的);
5.4.2.5 office expenses ( inspection / test occurred);
5.4.2.6工资及附加费(指专职检验/试验/计量人员)。
5.4.2.6 wages and surcharge (of a full-time inspection / test / measurement personnel ).
5.4.3入账方式
5.4.3 entry mode
上述5.4.1及5.4.2的细目,采用下列方式入账:
The 5.4.1 and 5.4.2 breakdown, the following ways are:
5.4.3.1有单项支出凭单的,直接记入相应细目;
5.4.3.1 has individual voucher, credited directly to the corresponding breakdown;
5.4.3.2与其它费用支出混合凭单的,分出相关金额记入相应细目。
5.4.3.2 and other expenses vouchers from mixing, relevant amount debited breakdown.
5.5内、外部损失成本数据的收集、统计和入账
In 5.5, the external cost of loss data collection, statistics and recorded
5.5.1品质部负责收集、汇总和统计当月内部损失成本,编制CT0502—03《____年____月内部损失成本统计表》,于次月5日前交财务部凭单入账。
The 5.5.1 quality department is responsible for collecting, aggregating and statistics the internal loss cost, preparation of CT0502 - 03" _ _ _ _ years _ _ _ _ month internal failure cost statistics", in the first 5 days of the month to pay financial department memo entry.
5.5.2市场部负责收集、汇总和统计当月外部损失成本,编制CT0502—04《____年____月外部损失成本统计表》,于次月5日前交财务部凭单入账。
5.5.2's marketing department is responsible for collecting, aggregating and statistics the external cost, preparation of CT0502 - 04" _ _ _ _ years _ _ _ _ month external failure cost statistics", in the first 5 days of the month to pay financial department memo entry.
5.6质量成本计划与质量成本报告
5.6 quality cost plan and cost of quality report
5.6.1财务部负责在每月月末前,编制好下月CT0502—05《质量成本计划》,经公司总经理批准后分发各职能部门。
5.6.1 financial department responsible for the work at the end of the month, next month CT0502 - 05" quality" cost plan, approved by the general manager after the distribution department.
5.6.2财务部指定兼职人员负责质量成本计帐、汇总、核算。
5.6.2 financial department designated part-time personnel responsible for quality cost accounting, business accounting, collect.
5.6.3财务部负责根据质量成本账目,编制CT0502—06《质量成本汇总表》。并于每月15日前编制CT0502—07《质量成本财务分析报告》,经总经理批准后分发公司最高管理层和各职能部门,并予公示。
5.6.3 financial department responsible for according to the quality cost accounts, preparation of CT0502 - 06" quality cost summary". In 15 days of each month for the CT0502 - 07" quality cost analysis report", approved by the general manager after the distribution of the company's top management and the functions of various departments, and to the publicity.
5.6.4质量成本分析,采用基数比例指标、结构比例指标进行(附录A)。
5.6.4 quality cost analysis, using the base proportion index, proportion index ( Appendix A ).
5.7质量成本改进措施
5.7 the cost of quality improvement measures
5.7.1品质部根据CT0502—07《质量成本财务分析报告》,采用排列图对内、外部损失成本进行原因分析,从中发现问题,并制订相应对策。方法如下:
5.7.1 quality department according to CT0502 - 07" quality cost analysis report", an arrangement diagram of internal, external failure cost carries on the reason analysis, find out problems, and formulate corresponding countermeasures. Methods are as follows:
5.7.1.1重大问题(如:内、外部损失严重超过质量成本计划值、未达到质量目标值、顾客拒收/退货等),按KC0810-2004《纠正和预防措施控制程序》规定,进行纠正和预防措施的制定、实施和验证;
5.7.1.1 major problem ( such as: internal, external loss exceeds the quality cost plan, did not reach the quality target value, customer reject / returns ), according to KC0810-2004" corrective and preventative action control procedures" provisions, for corrective and preventive measures, implementation and verification;
5.7.1.2一般问题,品质部负责通报相关职能部门,制订改进措施并切实实施。品质部负责跟踪/验证其有效性;
5.7.1.2 general issues, quality department is responsible to notify the relevant departments, formulate and implement improvement measures. The quality department is responsible for tracking / verify its effectiveness;
5.7.1.3必要时,品质部应按照持续改进精神修改质量目标值,作为制订下月质量成本计划的依据之一。
5.7.1.3 when necessary, the quality department should be in accordance with the spirit of continuous improvement to modify the quality target value, as the formulation of quality cost on the basis of one month plan.
5.7.2外部损失成本,有可能是无形损失。例如:公司形象损失;因产品质量问题顾客不满意而转向其它地方,影响公司产品销路的损失。
5.7.2 external failure cost, there may be intangible loss. For example: the company loss of image; product quality problems due to customer dissatisfaction and elsewhere, affect the company's product sales loss.
因此,在分析不良质量成本时,尤其是外部损失成本,应考虑其无形损失。出现这种症状,品质部应书面报告总经理/管理者代表,召开专题会研究,制订改进对策。
Therefore, in the analysis of the cost of poor quality, especially the external cost, should consider its intangible loss. Appear this kind of symptom, the quality department should be a written report to General Manager / management representative, held a special meeting to study, develop improvement countermeasures.
5.7.3财务部负责建立质量成本统计台帐(按月统计、年度汇总),从中找出质量成本运行趋势,提交管理评审。
5.7.3 financial department is responsible for the establishment of quality cost account statistics ( monthly, annual collection ), find out the quality cost running trend, to management review.

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