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1
INTRODUCTION
uantify the size of the quality problem to help justify an improvement effort, to
result of factory operation, the support operations were also major contributors
of poor quality. Such costs had been buried in the standards, but they were in fa
ble, there was no clear responsibility for action to reduce them, neither was ther
t.
ack and reduce the high costs of poor quality. To work effectively, the scoreboard
tant cost that is not measured is lost sales due to poor quality (this is called
ed by two results. First, the quality costs turn out to be much higher than had b
t of poor quality (and the other elements) leads to the development of a strategic
apply in all cases. Clearly, the practitioner should choose a structure that suits
y-related costs but costs that are part of normal operating expenses and therefore
Failure Costs).
due to poor quality.
e to inability to meet quality requirements for products.
to quality reasons.
and systems including computer information systems.
cause history shows that a certain level of defects is inevitable and allowances
t making a study. The accountant responds that “the books are not kept that way.”
Data Collection .
1. Established accounts.
2. Analysis of ingredients of established accounts.
3. Basic accounting documents.
4. Estimates.
a. Temporary records.
b. Work sampling.
c. Allocation of total resources.
d. Unit cost data.
e. Market research data.
numerical estimates on the ROQ can be evaluated (if necessary) using “sensitivity
h fails because it does not remove the causes of defects; i.e., it is detection but
to zero.
rt of the return on quality, present
y the improvement program.
vement in quality.
mportant tool is the Pareto analysis which distinguishes between the “vital few”
ement :
ant losses for an individual problem and the specific costs to be eliminated.
tiveness of the remedies instituted on a specific project.
on specific quality costs.
or quality study.
t projects by analyzing the full study using Pareto analysis and other techniques
ective. (Note that the vertical scale is cost per good unit of product. At 100 per
it of product.
lemented to solve the problem. Regularly issued reports with a fixed format usual