橡胶加工业质量成本收集方法的发展

V. Kale, S. Jaju
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引用次数: 1

摘要

质量成本被认为是符合加上不符合成本的总和,其中符合成本是为防止不良质量而支付的价格,不符合成本是由于产品和服务失效而导致的不良质量成本。橡胶加工业的质量成本一直没有像橡胶加工业质量发展的其他经济方面那样受到研究界的重视。通过对文献的回顾,指出需要一种简化的橡胶加工业质量成本数据收集方法。同时,根据目前所开展的研究,认为有必要对各成本要素的预防、评估、内部失效和外部失效成本进行标准化。本文试图对各种成本要素进行标准化,并建立适用于橡胶加工业的质量成本收集方法。
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Development of Methodology for Collecting Quality Cost in Rubber Processing Industry
Quality Cost is considered as the sum of conformance plus non-conformance costs, where cost of conformance is the price paid for prevention of poor quality and cost of non-conformance is the cost of poor quality caused by product and service failure. Cost of Quality in rubber processing industry has not received as much attention from the research community as other economic aspects of quality development in rubber processing industry. After reviewing to the literature it was notice that a simplified methodology for data collection of quality cost in rubber processing industry was required. Also in the light of research carried out so far it is felt necessary to standardize cost elements in each of the prevention, appraisal, internal failure and external failure cost. Here an attempt is made to standardize the various cost elements and develop methodology for collecting quality cost applicable to rubber processing industry.
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