Coq
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慍 悋 擧惠 惡惺悋 擧 悋慍 愆悋悽惶悋 擧 愕悋慍悋 惡悋愆惆 擧 悋惘 惡悋惆 惠忰惠 惴惘 惆惘惠 悋惆悋惘 惆惘惠 愆惆 .悋慍 愀惘 惆擯惘 慍 悋 擧惠 惠悋惆 惆惘 惠 惠悋 愆惆 忰惶 惠悋惓惘 愕惠 擯悵悋愆惠 惺悋擧惘惆 愕悋慍悋 惘悋 惡惡惆 惡悽愆惆 悋 悛惘悋 悋慍 愆惘悋愀 惘悋惡惠 悽悋惘悴 愕悋慍惆 惆惘 惶惘惠 悋慍 愀悋 惠悋愕 惡擯惘惆 .
Coq
- 4. . : 1盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮- 2盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮- 3盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮- 4盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮-
- 5. 金 ( ) 金 金 金 金 金盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮 金 金盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮
- 8. Cost of QualityCost of Quality
- 12. 1 2 3 4 5 6 COQ
- 13. Defect Reports Labor Hours Recode/Redesign Customer Complaints Sales Operation Costs Material Costs Overhead Costs Gen. & Admin. Costs 50 40 30 20 10 5 %
- 15. 100% defective Point of Enough quality Total Costs Unavoidable costs Avoidable costs Costs
- 17. PAF :
- 18. ()- 1 2 3
- 19. 1 2 3 4 5 6 7
- 20. 1 2 3 4
- 22. COQ
- 26. 盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮 Quality Problem Quality Problem Out of adjustmentOut of adjustment Tooling problemsTooling problems Old / wornOld / worn MachinesMachines FaultyFaulty testing equipmenttesting equipment Incorrect specificationsIncorrect specifications Improper methodsImproper methods MeasurementMeasurement Poor supervisionPoor supervision Lack of concentrationLack of concentration Inadequate trainingInadequate training HumanHuman DeficienciesDeficiencies in product designin product design Ineffective qualityIneffective quality managementmanagement Poor process designPoor process design ProcessProcess InaccurateInaccurate temperaturetemperature controlcontrol Dust and DirtDust and Dirt EnvironmentEnvironment Defective from vendorDefective from vendor Not to specificationsNot to specifications Material-Material- handling problemshandling problems MaterialsMaterials
- 28. 盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮 Increases Revenue Sales Capacity Employee Satisfaction Customer Satisfaction Market Share Competitive Edge Decreases Defects Overall Costs Returned Goods Employee Turnover Customer Complaints Owner & Mgmt. Stress
- 31. 盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮 盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮 盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮盒朝盒潮
- 33. 惆惆惆惆惆 惆惆 惆惆惆惆惆 惆惆惆惆惆 惆惆 惆惆惆惆惆惆 惆惆惆 惆惆惆 惆惆惆惆惆 惆惆惆惆惆 惆惆惆 惆 惆惆惆 惆惆惆惆惆惆 惆惆 惆惆惆 惆惆惆惆 惆惆惆惆惆惆 惆惆惆惆惆惆惆惆 惆惆惆惆惆 惆惆 惆惆惆惆惆 惆惆惆惆惆 惆惆 惆惆惆惆惆惆 惆惆惆 惆惆惆 惆惆惆惆惆 惆惆惆惆惆 惆惆惆 惆 惆惆惆 惆惆惆惆惆惆 惆惆 惆惆惆 惆惆惆惆 惆惆惆惆惆惆 惆惆惆惆惆惆惆惆 惆 惆 惆 惆 惆 惆 惆惆惆惆 惆惆惆惆惆惆惆惆惆 惆惆惆惆
- 34. A ABC: a Subset of Activity-Based Management Analyze activities for non-value added activities Analyze activities for non-value added activities Collect external benchmark information Collect external benchmark information Manage activitiesManage activities Determine cost per unit of activity Determine cost per unit of activity Identify activity measures Identify activity measures Create cost pools Create cost pools Identify activities Identify activities ABC Activity-Based Management
- 35. 惆惆惆惆惆 惆惆惆 惆惆 惆惆惆惆惆惆惆 惆惆惆惆惆 惆惆惆惆 惆惆惆惆惆 惆惆惆惆惆 惆惆惆惆 惆 惆惆惆
- 36. 惆惆 惆惆惆惆惆惆 惆惆惆 惆惆惆 惆惆惆惆惆惆 惆 惆惆惆惆惆 惆惆惆 惆惆惆惆 惆惆惆惆惆 惆 惆惆惆惆惆 惆惆惆惆惆 惆惆惆惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆 惆惆惆 惆惆惆惆惆惆 惆惆 惆惆惆惆惆 惆惆惆惆惆
- 37. COQ Failure Costs Internal External Failure Costs Repair Costs Repair Costs Appraisal Costs Appraisal Costs Prevention Costs Prevention Costs$ Before Quality Cost Alignment After Quality Cost Alignment Benefit
- 38. New point of enough quality Total Costs Prevention & Appraisal) Internal & External Failure) Costs Highest Quality Lowest Quality
- 41. COQ
- 42. COQ