高級(jí)管理會(huì)計(jì)（第2版）課件：質(zhì)量成本會(huì)計(jì)

質(zhì)量成本會(huì)計(jì)

提綱質(zhì)量與質(zhì)量成本全面質(zhì)量管理ISO9000與6個(gè)西格瑪質(zhì)量成本的計(jì)量與質(zhì)量成本報(bào)告一、質(zhì)量與質(zhì)量成本兩個(gè)質(zhì)量概念：設(shè)計(jì)質(zhì)量與符合性質(zhì)量這里指符合性質(zhì)量。質(zhì)量成本：確保產(chǎn)品符合設(shè)計(jì)說明書要求以及保持和提升質(zhì)量水平需要的付出。質(zhì)量成本的分類：四類質(zhì)量成本

質(zhì)量成本會(huì)計(jì)

4一、質(zhì)量與質(zhì)量成本質(zhì)量是指產(chǎn)品或服務(wù)使消費(fèi)者的要求得到滿足的程度。包括性能和實(shí)際效果。設(shè)計(jì)質(zhì)量（QualityofDesign):要性能上滿足顧客的需求，即產(chǎn)品設(shè)計(jì)的外觀、性能等指標(biāo)與顧客期望的偏離程度。符合性質(zhì)量（QualityofConformance):在性能上的實(shí)際效果上也達(dá)到顧客的要求。即所生產(chǎn)的實(shí)際產(chǎn)品與設(shè)計(jì)要求的一致程度。質(zhì)量成本預(yù)防成本鑒定成本內(nèi)部失敗成本外部失敗成本一、質(zhì)量與質(zhì)量成本

6質(zhì)量成本（QualityofCosts)：是指為確保某項(xiàng)產(chǎn)品或服務(wù)滿足顧客期望（要求）而可能存在的低（不良）質(zhì)量問題進(jìn)行管理所發(fā)生的支出。主要包括四類：預(yù)防成本（PreventionCosts):為防止劣質(zhì)產(chǎn)品而支出的成本，如質(zhì)量教育、培訓(xùn)工人、避免生產(chǎn)劣質(zhì)產(chǎn)品而發(fā)生的支出。評(píng)估成本（AppraisalCosts):也稱鑒定成本，是為維持質(zhì)量標(biāo)準(zhǔn)而對(duì)各項(xiàng)作業(yè)進(jìn)行計(jì)量、檢測所發(fā)生的支出。如檢查、測試費(fèi)用等。內(nèi)部缺陷成本（InternalFailureCosts)：為修復(fù)出廠前發(fā)現(xiàn)的產(chǎn)品缺陷所發(fā)生的支出。如修復(fù)費(fèi)用等。外部缺陷成本（ExternalFailureCosts)：為修復(fù)出廠后（產(chǎn)品進(jìn)入市場）被顧客發(fā)現(xiàn)的產(chǎn)品缺陷所發(fā)生的支出。如保修費(fèi)用、退貨處理費(fèi)用等。二、質(zhì)量成本的計(jì)量

7預(yù)防成本和評(píng)估成本----統(tǒng)稱為控制成本。內(nèi)部缺陷成本和外部缺陷成本-----統(tǒng)稱為缺陷成本。顯性質(zhì)量成本（ObservableQualityofCosts)是指直接可從企業(yè)會(huì)計(jì)記錄中獲取數(shù)據(jù)的成本。該部分根據(jù)企業(yè)有關(guān)記錄進(jìn)行分析。隱性質(zhì)量成本:是有不良質(zhì)量而形成的機(jī)會(huì)成本。如因不良質(zhì)量而失去的銷售和市場份額、顧客不滿意等。該部分計(jì)量較為困難。通常用乘數(shù)法（用已計(jì)算出的外部缺陷成本乘以一個(gè)乘數(shù)）和市場研究（顧客和市場調(diào)查，統(tǒng)計(jì)分析）進(jìn)行推算。質(zhì)量成本管理的主要內(nèi)容質(zhì)量成本的預(yù)測和決策分析；計(jì)劃制定；核算；日常監(jiān)督控制；執(zhí)行情況考核與評(píng)價(jià)；二、全面質(zhì)量管理TQM全面；全過程；全員參與；基本觀念：系統(tǒng)性；為顧客著想；預(yù)防為主；用事實(shí)和數(shù)據(jù)說話；質(zhì)量控制與經(jīng)濟(jì)性統(tǒng)一；突出人的作用；重視質(zhì)量。質(zhì)量管理的PDCA循環(huán)。三、ISO9000質(zhì)量認(rèn)證與6個(gè)西格瑪ISO9000質(zhì)量認(rèn)證。六個(gè)西格瑪-統(tǒng)計(jì)學(xué)正態(tài)分布里面概念-擴(kuò)展為質(zhì)量管理運(yùn)動(dòng)-生產(chǎn)100萬產(chǎn)品，只能允許3.4個(gè)次品：以顧客為中心；基于數(shù)據(jù)和事實(shí)；聚焦流程改進(jìn)；有預(yù)見性的積極管理；無邊界合作；追求完美、包容失誤；四、質(zhì)量成本的計(jì)量和質(zhì)量成本報(bào)告質(zhì)量成本的計(jì)量：乘數(shù)法；市場研究法；田口質(zhì)量損失函數(shù)質(zhì)量績效報(bào)告：確定質(zhì)量標(biāo)準(zhǔn)；編制質(zhì)量成本控制績效報(bào)告（按四類質(zhì)量成本分類列示其實(shí)際成本和目標(biāo)成本及其差異）。進(jìn)一步可以計(jì)算各類質(zhì)量成本的比重（占總質(zhì)量成本和銷售額），從而抓住重點(diǎn)。MastiffAppliances

Qualityofcontrolcosts199920002001Amortizationoftestingequipment$22,000$34,000$30,000Disposalofdefectiveproducts54,00076,00060,000Inspection76,000120,000132,000Netcostofscrap86,000124,000100,000Productrecalls340,00082,00040,000Producttesting98,000160,000170,000Qualityengineering56,00080,00084,000Reworklabour140,000200,000180,000StatisticalProcesscontrol74,00078,000Suppliesusedintesting4,0006,0007,000Systemsdevelopment64,000106,000117,000Warrantyrepairs420,000140,00070,000Warrantyreplacements60,00018,0005,000Total$1,420,000$1,220,000$1,073,000

12MastiffAppliances

Qualitycostreport199920002001Amount%ofsalesAmount%ofsalesAmount%ofsalesPreventioncosts:Systemsdevelopment$64,0000.64%$106,0001.06%$117,0001.17%Qualityengineering56,0000.56%80,0000.80%84,0000.84%Statisticalprocesscontrol00.00%74,0000.74%78,0000.78%Total120,0001.20%260,0002.60%279,0002.79%Appraisalcosts:Amortizationoftestingequipment22,0000.22%34,0000.34%30,0000.30%Inspection76,0000.76%120,0001.20%132,0001.32%Producttesting98,0000.98%160,0001.60%170,0001.70%Suppliesusedintesting4,0000.04%6,0000.06%7,0000.07%Total200,0002.00%320,0003.20%339,0003.39%

13MastiffAppliances

Qualitycostreport-Continuing199920002001Amount%ofsalesAmount%ofsalesAmount%ofsalesInternalfailurecosts:Disposalofdefectiveproducts$54,0000.54%$76,0000.76%$60,0000.60%Netcostofscrap86,0000.86%124,0001.24%100,0001.00%Reworklabour410,0001.40%200,0002.00%180,0001.80%Total280,0002.80%400,0004.00%340,0003.40%Externalfailurecosts:Productrecalls340,0003.40%82,0000.82%40,0000.40%Warrantyrepairs420,0004.20%140,0001.40%70,0000.70%Warrantyreplacements