[成本管理]质量成本管理(pdf 42页)

11.EricWu;2.Wangyeping;3.Wangyeping;4.-Bygroup5.Ericwu2Module1byEricWU3q••45““””--------ExtraSet-upsExtraInspectionWarrantyEscapesScrapReworkHidden?(?)%EngineeringChangesNon-ContractualWarrantyLongCycleTimesChargesExcessInventoryLostSalesLateDeliveryLostCustomerLoyalty5-8%Non-Visible5-8%ofSales2-3%RepairRecurringServiceBulletins“”ExpeditingCostsSupplierQualityLostCredibility~20%~80%6££££78Module2-Wangyeping9v++++10v11•••••12•••13ü••••14ü•••••15Module3-Wangyeping16vüüüüü17vüüü18ØvØØØ19v3420v21v1.1.11.2.11.4.11.4.22.1.12.2.13.3.23.3.4221234561.0A2.0B3.0C4.0DE/F%E/G%F6GE=A+B+C+Dv?23ØØ24$Ø$$$25---26vüüü02468101214160%20%40%60%80%100%27v&v&&280204060801001200%2%4%6%8%10%12%14%??????29v…….30v31vQCPIQCPIABCDEQCPI1.000--1.0091.010--1.0391.040--1.0691.070--1.0991.10032vXOECCOPQ2004averageJanFebMarAprMayJunJulAugSepOctNovDecMonthlyRMBCOPQ(RMB)2004averageJanFebMarAprMayJunJulAugSepOctNovDecSupplierSRR185241599720051611963791887430AMTcost2000104544272790.852724.84117471.22954.51internalcost/unit3.172.271.501.07320.241840.5129221.216680.291.450.35externalcost/unit7.60.20.01.15.42.82.80.90.12.4Suppliercost20524152042462733073921155319583385000COPQ/unit10.72.51.52.25.63.34.01.21.52.7SupplierGoal/unit13.544444444444433Module4-EricWu&Wangyeping3435Module5-EricWu36//3738AAAA39“”40Q&A4128RMB42