Quality-Cost-Management-Regulation--质量成本管理规范.docx

Managementregulation管理规范Number文件编号：Department部门:Subject文件名称：Qualitycostmanagementregulation质量成本管理规范Revision版本：1.0EffectiveDate生效日期：Page1of7批准：审核：作成:Change变更1IistoryH录.Revision版本EffectiveDate生效日期Originator编写人ReasonsforChange修改原因1.0Purpose目的为提高产品质量的保证能力，以适宜的产品质量满足社会对产品的需求，降低产品总成本，提高经济效益，并为评定质量体系的有效性，评价质量管理效果，进行质量奖励和企业考核提供依据。Wemaketheregulation,inordertoimplementqualitycostmanagement,controlthewholeproductqualitycost,improvequalitymanagementlevelandqualityassurancecapability,andimproveeconomicbenefitsandmanagementlevelofthecompany.2.0Scope范围本程序适用于所有产品的质量成本的分析。Itappliestoallaccounting,analysisandreportingofinternalqualitycostandrelatedqualityactivitiesofthecompany.3.0DefinitiOnS定义3.1 质量成本：确保满意的质量时所发生的费用，以及当没有达到满意的质量时所造成的损失。它包括预防成本，鉴定成本、内部损失成本和外部损失成本。Qualitycost:ensuresthecostofsatisfactoryqualityandlossofunsatisfactoryquality.Itincludespreventivecost,appraisalcost,internalfailurecostandexternalfailurecost.3.2 预防成本：为调查、预防或减少所用原材料制造过程中的产品发生不合格或缺陷所投入的费用。Preventivecost:expensesforinvestigating,preventingorreducingnonconformitiesordefectsofproductsduringrawmaterialmanufacturingprocess.3.3 鉴定成本：为评定原材料、半成品和产成品是否满足规定的质量要求所支付的费用。Appraisalcost:expensespaidforevaluatingwhetherrawmaterial,semi-finishedproductandfinishedproductmeetregulatedqualityrequirements.3.4 内部损失成本：产品交货前，因不能满足规定的质量要求所损失的费用。Internalfailurecost:lossesbecauseproductcannotmeetregulatedqualityrequirementsbeforeproductdelivery.3.5 外部损失成本：产品交货后，因不满足规定的质量要求，导致索赔、修理或信誉损失等所损失的费用Externalfailurecost:Lossesofcompensationrepairorreputationlossandsoonbecauseproductcannotmeetregulatedqualityrequirementsafterproductdelivery.4.0ReSPOnSibiIity权责4.1 总经理GeneralManager：4.1.1 负责制订年度质量成本目标计划；Settheannualobjectivesofthequalitycost.4.2 财务部FinanCedePartment：4.2.1 负责确定质量费用科目：Settheaccountingcodeforqualitycostcollection4.2.2 负责收集质量成本数据并进行统计、核算；Collecttheinformationofqualitycost,posttoaccount4.2.3 组织质量成本分析，定期提供质量成本分析报告和有关资料；Analyzethequalitycost;providetheanalysisreportanddatainregulartime4.3 质量管理者代表QUalityRepresentative督促相关部门对产品质量损失做出技术分析，组织制定相应的质量改进计划，并协调各部门落实，对有争议的质量成本责任做出仲裁。Pushforwardotherdepartmentmakethetechnicalanalysisforthequalitycost,organizetosetthequalityimprovementplan,andcoordinateitsimplementation.Judgetheresponsibilityifthere,sthedisputesforthequalitycost.4.4 4各职能部门Otherdepartment：负责定期为财务部收集质量成本数据提供信息，并落实整改措施。ProvidetheinformationofqualitycosttoFinancedepartmentintime,implementthequalityproblemcorrection.5Procedure程序质量成本控制流程图流程图相关记录责任部门/人记录保存发现者不良品处理单不良品处理单不良品处理单不良质量成本计算表不良品处理单不良质量成本计算表财务报告不良品处理单不良质量成本计算表不良品处理单不良质量成本计算表不良品处理单不良质量成本计算表质量部质量部质量部财务部质量部质量部财务部质量部财务部仓库质量部采购部质量部/采购部供应商FlowChartRelatedRecordFormResponsibleFIoWChartOfqualityCOStCOntrolStatisticalqtyofNCdispositionQualitycostQualitycostreportCompilefinancialaccountFinderCARPDdept.CARPDdept.CARQualitycostevaluationQualitydept.Financedept.PoorqualitycostcalculationreportQualitydept.CARPoorqualitycostcalculationreportFinancialreportQualitydept.Financedept.CARPoorqualitycostcalculationreportQualitydeptFinancedept.WarehouseCARPoorqualitycostcalculationreportQualitydept.PurchasingDept.CARPoorqualitycostcalculationreporttQualitydept.PurchasingDept.Supplier5.1 质量成本资料收集Collectionofqualitycostdata5.1.1 在相关部门建立统计核算点，各部门根据本部门所发生的成本费用对相关记录或原始凭证如实地进行收集并于相应的时间交于财务部。见附表一。Establishaccountingplacesinrelateddepartments.EachdepartmentcollectsrelatedrecordsororiginalvouchersfaithfullyandsubmitstoFinancedepartmentincorrespondingtime.Seeappendix1.1）每月的更新需要责任部门/人在下个月10日前提交。Monthlyupdatedcontentshallbesubmittedbeforethe10thdayofnextmonthbyresponsibledepartment/person.2）每季度的更新需要责任部门/人在每季度最后一个月的25日前提交。Quarterlyupdatedcontentshallbesubmittedbeforethe25,hdayofthelastmonthofeveryquarterbyresponsibledepartment/person.5.2 质量成本核算Qualitycostaccounting5.2.1 根据公司的具体情况建立统计核算体制，在相关部门建立核算点；Establishaccountingsystemaccordingtoconcretesituationofthecompanyandaccountingplacesinrelateddepartments;522财务部对各部门的质量成本数据进行统计、核算，编制质量成本报表；Financedepartmentcalculatesqualitycostdataofeachdepartmentandcompilesqualitycostreports.5.2.3 质量部会同财务部进行最终汇总。QualitydepartmentfinallysummarizestogetherwithFinancedepartment.5.3 质量成本分析Qualitycostanalysis财务部于每月末和质量部、生产部、采购部共同进行质量成本分析，编制质量成本分析报告。分析的内容为：Financedepartmentcarriesoutqualitycostanalysistogetherwithqualitydepartment,productiondepartmentandpurchasedepartmentattheendofeachmonthandcompilesqualitycostanalysisreport.Analyzedcontentsare:5.3.1 质量成本结构分析：计算预防成本、鉴定成本、内部损失成本和外部损失成本占质量总成本比率并分析质量成本的项目构成是否合理，来寻求降低质量成本途径。Qualitycoststructureanalysis:calculatetheproportionofpreventivecost,appraisalcost,internalfailurecostandexte