quarta-feira, 5 de setembro de 2012
Non – Quality Costs
One of the ways to promote quality within an organization is through a cost approach, the financial aspect is always well reviewed by top management and thus becomes easier to be convinced of its importance. Through the measurement of quality costs you can present concrete data quality really has brought financial benefits to the organization. It is important to show that the goal of any organization is to generate profits (when it is run for profit) or reduce costs (when it is not for profit). Yet nowadays it is unthinkable to generate profits and reduce costs leaving aside issues like environment, health, safety and especially the quality of products and services.
The first to propose this approach was Jospeph M Juran, one of the most respected quality gurus.
The four classifications of quality costs are: Cost of Prevention, Assessment Costs, Costs of internal and external failures.
Prevention costs - are costs incurred in the prevention of problems, ie those costs that we do to prevent the occurrence of unwanted situations. For example:
- Training staff to improve the capacity of officials and their results.
- Improvement in equipment to avoid problems in production.
- Carrying out preventive maintenance.
Cost Evaluation - Are the costs for quality control, ie during the performance of the product or the end of its production, can also occur in the inspection of raw - material.
- Evaluation of materials - materials received.
- Spent on destructive tests.
- Cost of keeping a team of quality control.
- Investment in software and methodologies for quality control.
Internal failure costs - are related to errors detected in products in-house operation, ie, the product was evaluated as not as yet had not been delivered to the customer;
- Parts and materials costs and waste.
- Cost of parts and materials reprocessed.
- Lost production time as a function of the errors.
Costs of external failures - these are the costs when failures are discovered when nonconforming product is under the ownership of the customer.
- Costs of the recall.
- Weakening of confidence and the image can lead to loss of business in the future.
- Sometimes even loss of a service concession.
Note that the more you get cost indicators in these four categories will be able to convince top management that quality begets money in most cases, and also other other benefits such as improved corporate image and reliability of products and services. And so, especially with the Japanese auto industry.