Quality Cost 강사용
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품품품품 Strictly Confidential 2010. 3. . 품품품품
Transcript of Quality Cost 강사용
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, . , , , , , . 20% 30% . , . (total quality management; TQM) . #COQ = ( ) X ( %) : Accounting Categories / Time Reporting / Materials Management Reports / Information Systems[Example] Customer Service : 50% . OR : 20% Purchasing : 10% . 1) Total Resource Method COQ = (Error) X ( ) ( ) : / : / / [Example] Shipping : Research & Development : Manufacturing : 2) Unit Cost Method# : 0 / ( / )[Example] / : .. / .. / ... 3) Gold Standard Method
# . :Quality Cost CategoryPercent of TotalInternal Failure Cost25 ~ 40%External Failure Cost25 ~ 40%Appraisal Cost10 ~ 50%Prevention Cost0.05 ~ 5%
# ?
COPQ (Cost Of Poor Quality) 30% . - James R. Houghton 8% . - (General Accounting Office ) 3 COPQ 94 .- CFO # ?
: (Prevention Cost) (Appraisal Cost) (Failure Cost) : Hidden Quality Cost : Quality Synergy : Perceived Quality#HiddenCost
S Hidden Cost Q-Cost .S Q-Cost
L S Q-COST Q-COST 17%9%7%7,2005,038616Q-Cost`98`99`00704(59%)158(13%)222(19%)105(9%)117(75%)1551.16%1,1898.9%SL ?* S : 99 7 ( : 13,434) L : 00 12 ( : 13,328)#- SDI Hidden Cost Q-Cost .- Q-Cost : 17%(98) 9%(99) 7%(00)- : 616(98) 5,038(99) 7,200(00)
- Q-Cost . Q Plus
vs. COPQCOPQ, RTY 6
L S 5 3.7 . 5%10%15%20%25%30%22%14%24356L 3.7(?)S 5 RTY (Rolled Throughput Yield) : COPQ/Sales75%Quality15%Availability10%Performance8% COPQ8,000/#- COPQ, RTY 6 , 3.7 (COPQ) 22%, SDI 5( ) 14%, 8% COPQ Gap .
- 8,000/ .
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.() () ()#
Cost Reduction()Cost Down (Cost Control Cost Reduction) (1)Cost control()# 33% 20%50% Down70% Down + 1/2 (, ) ( ) leader ( ) . , , , 33%20% 33% 60% (2) , #Paradigm Shift
, Cost . Paradigm Shift0%100% (Total Quality Costs) (Quality of conformance) (Cost per good unit of product)+(Prevention + Appraisal Costs)(Failure Costs)Traditional COQ ModelNew COQ Model+(Prevention + Appraisal Costs)(Failure Costs) (Total Quality Costs) (Quality of conformance)0%100% (Cost per good unit of product) Paradigm Shift# - GE
300 0.003 30 #
R.O.I () .
# , (Failure Cost)(Appraisal Cost)(Prevention Cost)$ Quality-Cost
1953 (ASQC) 7 W.H.LESSER (Quality Cost) , 3 .# , , - J. M. Juran - COQ = (Actual Cost - No Failure Cost)- J. M. Groocock - - W. J. Morse - - P. B. Crosby - -
#COPQ Cost of Quality (Q-Cost) .Cost of Quality(Q-Cost)Poor Quality CostCOPQ(Cost of Poor Quality) COPQ 1950 Feigenvaum GE - / - , , , 1960 Dr.Harrington IBM - 1980 Dr.Juran - ,, (Deficiency) - Q-Cost // COPQ COPQ COPQ -
# A/S # , .
(Quality planning) (Process planning) (Process control) (Quality audits) - (Prevention Costs)
# - (Appraisal Costs)
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( , , , ) / , , test , test # - (Internal Failure Costs)
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Lot () / / # - (External Failure Costs)
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PL Ship Back Recall / / / # ()
# 1. . . .#) . .
, . ? (1) 1 : 10 : 100
#1 : AZ $0$ 2$50$70$180RejectRejectReject~~# ? (2) 1 : 10 : 100
) ()A18,462,834(18)23450,004,864(50) LINE STOP A/S 234+
(50)+(+++)= 18) () , + 3,627 20,436 + 4,723 = 74# : A 2,000/ , B 10,000/() C 20,000/ , D 40,000/ ? (3) ()
#2 : ?) A : 100 K/ A B C D 95%98%95%80%71%9 30102018(1)98%99%95%78%72%9 544101840(2)90%95%90%90%79%6 70205024# . .
Point .(20:80)PARETO Cost .
. POINT .
# .(Q-Cost ) Q-COST Quality Management ( paradigm shift !).QM-4RulesConventional Wisdom Reality 1. Definition of Quality Goodness, Conformance to Requirement 2. System of QM Appraisal, Prevention 3. Performance Standard Quality LevelsAQL Zero Defects(100% )4. Measurement of Quality Indexes or Process Levels, claim Price of Nonconformance COST # , #
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: -, , - . - : - - - # 10,524 10,863 16,862 10,300 3,200 3,500 3,000 3,000 1,200 1,200 7,000 1,500 1,200 1,300 1,200 1,200 100 100 100 100 550 500 1400 500 270 260 260 200 804 803 802 800 3,200 3,200 3,100 3,000 23,000 25,500 25,000 22,000 12,000 13,500 14,000 12,000 11,000 12,000 11,000 10,000 # Flow A B C D 123 ( )2. ()3. # 1. 1002. 603. 401-24. 105. 303-46. 57. 108. 255+6-79. -10. 258-91. 402. 103. 104. 601+2+35. 306. 207. 704+5-6 = + - = + - = + - #
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X = X . . # POINT - ?- ?- ?- ?- ?- MARKET ?- ?# POINT - ?- ?- ?- SCRAP ?- ?- LOSS, ?# - ? . ? . PALLET, BOX ? - ? - , ? - ? . ? . ? . ? POINT# - ?- , ?- ? . ? . ? . SPEED UP, POWER UP ?- ? . ? . ?- ? . ? . ?- GAS, ?- , ? . ? . ? . ? . ?- ? . ? . ? . ? POINT# - ?- ?- ?- ?- ? . SPEED UP ? . ? . ? . ?- ? . SET UP ? . ?- ? . , , ?- ? POINT# ?- ? . ? . ?- ? . ? . ? . ? . ?- ? . , ? . ? . , ? . ? POINT#- ? . ? . , ?- ? . ? . ? . ?- ? . ? . ? . ? POINT # ? , ?- ?- ?- ?- PALLET ? POINT - ?- NECK ?- LINE BALANCE ?# , ++=/, /, / # =- 10% 1% ->->->->-> #
#COPQ , Q-Cost ( ) .Q-Cost vs. COPQ
Q-Cost COPQTrend Loss Loss Poor Quality / (PoorQuality ) / , ,, / ( ) ( ) (Q-Cost ) Trend , Loss , (, ) COPQ #
Long cycle time ( ) ( , ) # , , / 15~40% . : AV Feigenbaum Total Quality Control 3rd Ed., Revised, McGraw-Hill., 1991Hidden Factory
Hidden Plant#COPQ , , ( , ) (Capacity) / , COPQ ()COPQ COPQ .#(Scrap)(Remake) ( ) , (Internal Failure Cost)(Cost to Customer)(Warranty Cost) (Compliant Adjustments)(Returned Material)(Claim) (External Failure Cost) (Inspection) ( )(Test)(Quality Audits)(Test Equipment) /(Appraisal Cost)(Quality Planning)(Process Planning)(Process Control),(Training) , (Prevention Cost)COQ = IF-Cost + EF-Cost + A-Cost + P-Cost = COPQ + P-Cost [Total Manufacturing Cost] # (Q-COST) , () , , . , .User () . User () , () . , . , . (Failure cost) (internal failure) (external failure)/ (Appraisal cost) (Prevention cost) COPQCost # QC QC QC , QC QC, QC QC , , , , / # QC //// / / / // / / QC /// QC QC// (*) +( * *) QC /// QC, QC QC + ( * ) ///, , + ( * ) QC ///// + : /// : /() // , QCQC * + / # , , , , , , , , , KS KS , / # / (++)* / (++)* / (++)* / (++)* / (++)* ( ) ,, / , (++)* //// //// , KS ////KS , //// , QC/QC * + / # ( ) - LOT , , , , - Line balance , , , , Spec , / # = (*) + (* *) = **++ (++)* ( *) * (* ) * ( * ) * / (1)# ( * ) * ( * ) * ( * ) * ( * ) * ( Spec ) * * QCQC * + / (2)# A/S User , , A/S User , Claim User A/S A/S / //A/S (A/S * A/S ) * A/S A/S ////A/S () * Claim Claim / // +
( ) / # Q-Cost Q-Cost - - 00% - - - Image - /
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# ,,(,,)( )( ) FOC ( ) ( ) () ( )A/SA/S(A/S) , ,(A/S ) (-2)
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. #123456789101112(P-Cost) PILOT , QC DATA (1)
#123456789101112(A-Cost),TEST,TEST DATA (2)
#123456789101112(IF-Cost) , , ,, , DATA (3)
#123456789101112(IF-COST) J/C Loss Loss Loss Loss(EF-COST)FOCA/SA/S A/SA/S A/SDATA (4)
#Activity Resultingfrom Poor QualityCost LocationCost LocationCost LocationTotal CostofResourcesXPercentage of Resources to Counter Poor QualityTotal CostforActivityFinal InspectionWages &BenefitsTraining$127,00080%$101,600ReworkWages &Benefits$87,50012%$10,500CustomerComplaintResolutionWages &BenefitsTrainingSystemMaintenance(telephone & computer)$63,750100%$63,750Total Cost of Poor Quality$175,850Activity Resultingfrom Poor QualityCost LocationCost LocationCost LocationFrequency of Activity (#/yr)XAverage CostTotal CostforActivityFinal InspectionWages &BenefitsTraining12$8,125$97,500ReworkWages &Benefits7$2,600$18,200CustomerComplaintResolutionWages &BenefitsTrainingSystemMaintenance (telephone & computer)37$2,050$75,850Total Cost of Poor Quality$191,550Total Resource CalculationUnit Costs Calculation ()#ProcessLossFailure IMeasureFailure IILoss Co / 1. ORDER2. 3. Miss/ 1. JOB CHANGE2. 3. J/ C / LINE STOP / 1. 2. 3. 1. SPEC 2. -Error3. ( - )1. 2. 1. LOT 2. LINE STOPLINE STOP ()1. 2. BOM 1. TROUBLE2. ( ) (, )1. 1. / ( - )/ 1. -Error2. 1.SPEC 2. ( - )1. Lot 1. (, )1. 2. 1. SPEC 2. : Loss: Loss Loss Item
# Loss Item (1)
ProcessActivityFailure ()Loss Item () Idea ()Co /1. 2. S/O S/O 1. Loss2. , J/C3. FOC1. 2. 3. , 1. 2. 1. 2. 1. 2. 1. : Miss2. : F/C 1. 2. J/CO/D 1. 2. L/T1. Line Stop:2. , , IF-Cost 1. Loss() , Image , , , , SRO1. 2. J/C 1. Cap Loss2. Set-Up, / : Loss: Loss#ProcessActivityFailureLoss Item Idea Co SpI 1. 1. 1. 1. 1. Check Miss2. Miss
2. , 1. 2. Spec 1. , 2. , 1. / 1. , /1. L/T1. Product Mix 1. ECN 1. , 1. B/M Over Spec2. Need , (, ), Loss Item (2)
: Loss: Loss#Loss Process To-Be ()
- (TPM, QC) - QC - SQM - - / LOSS , , , , LOSS (5M1E)Input( )/ Pilot/ Cost / Process Activity, Task Process (,Spec, )(ParameterDocument) Process, Activity, TaskBM SLY ...ILC L/OL/ONNY#
ABCSALVAGE , MAIN PROCESS#Q-COST SYSTEM ()
IF-COSTF-COSTIF-COSTEF-COSTA-COSTP-COSTP-COSTA-COSTEF-COSTQ-COSTQ-COST
SAP,SFC, // SAP Cost Center Data Interface SFC Link IF-COST . data Q-COST Interface .
SAP R/3SFCQ-COSSTQ-COST #
#FeigenbaumKirkpatrickQ - Cost/9%6 ~ 7%P - CostA - CostF - Cost5%25%70%10%25%50 ~ 75%100%100%q Q-COST
.E.G.Kirkpatrick 10%, 25%, 50~75% . 6~7% .#STEP , , , Level , 6 GB , , 4M , PDCA PDCA Cycle ? (1)
# ? (2)
Process/ Process COPQ / COPQ COPQ COPQ Project Process Modeling
TOOL
Value Stream MappingCOPQ Road Map# ? (3)
OPEN MIND, . , .*Q-Cost Loss zero (6) ( ) MIND #
NOCOPQ()(%)1/21,519,85034.5%2(, )12,967,13520.8%37,565,77412.1%4, , A/S6,068,5249.7%54,888,7997.8%6 3,080,3634.9%7 1,339,5102.1%8 Loss1,074,4021.7%9 Loss789,7101.3%10Scrap592,5360.9%11 drop586,0000.9%12539,7680.9%13492,5730.8%14444,8800.7%15 Loss183,6000.3%16 Loss180,9430.3%17 Loss88,8470.1%Pareto Chart For COPQ 17 ()
/ , , , 4 COPQ 80% , Loss #COPQ
COPQ
COPQ . . . / . . . .COPQ
. . . . . .#COPQ .( % / .) COPQ COPQ . , / .COPQ Dr. Juran COPQ , Baseline . COPQ COPQ ,Poor Quality , Poor Quality COPQ . COPQ COPQ . COPQ . (ex: ) COPQ
COPQ .#COPQ COPQ COPQ , COPQ , , Baseline / COPQ COPQ COPQ ()
COPQ COPQ COPQ COPQ ...COPQ, , COPQ . #COPQ ()
Poor QualityPoor QualityDirect CostIndirect Cost Resource))Output)Working Capital)))) , / COPQ Poor Quality COPQ .#COPQ (GE)
/ / // / ( ) (Direct Savings)GE 6 Benefit . Benefit . #COPQ (GE)
(Incremental Revenue from Capacity)Poor Quality (Other Incremental Revenue)#COPQ (GE)
Poor Quality / ( )/// (Other Savings) (Cost Avoidance)# : (1) COPQ (2) (3) 0 or / BM
Steps : [1] [2] - Total Resource Method - Unit Cost Method - Gold Standard Method [3] [4] [5] 1) Top Down Method( ) : ()
COPQ # : (1) Process (2) (3) NVA(Non Value Added) Control/Inspection, , /Set-up, Steps : [1] Process / , , , Process [2] (Flow Chart/Step Procedure), Position , [3] , /, , [4] Total Resource Method / Unit Cost Method / Gold Standard Method [5] /////, //Job Orders/ // [6] [7] Process COPQ , , Cost , / 2) Process Flow Method : Process Mapping COPQ # ? ? ? ? ?Not a Quality CostYesYesYesYesYesNoNoNoNoCOPQ . : Prevention Cost . : Appraisal Cost . : Failure Cost(IF/EF)COPQ / #
COPQ COPQ Worst - 1, 2. Project Project ( COPQ )#COPQ 242 89 COPQ Visual COPQ 3
COPQ : Role Process COPQ COPQ : COPQ : , , , Visual COPQ :
SYSTEM COPQ #Visual COPQ , , COPQ COPQ
1. () , COPQ
2. COPQ () COPQ
3. COPQ (,,,,) COPQ
EX) OOOO COPQ 85% < >
COPQ - # COPQ1. ( 242 ) ,COPQ (87 COPQ ) copq
2. COPQ NOT COPQ
3. COPQ
- : -COPQ :
4. COPQ 3 Level
COPQ - # COPQ1. , , , , Warranty COPQ
2. .
3. COPQ
4. Warranty
COPQ - # 100% ,6 Hidden Factory Hidden , ( ) LOSS 6 H-Cost COPQ H-Cost
Customer Process Product# PH-CostProductionHidden Cost : Full Full . Ex) Job Change Loss, Index LossSH-CostSales &PurchaseHidden Cost : : Ex) Loss, , Loss TH-CostTechnologyHidden Cost// : . Ex) , DropMH-CostManagementHidden CostManagement : Ex) , , Lead TimeCOPQ H-Cost
#Q-Cost 43 (PH-Cost 9, SH-Cost 10, TH-Cost 6, MH-Cost 18 ) PH-COST(9)Index J/Change Loss Loss Loss Loss / SH-COST(10)/ / () TH-COST(6) - Pilot ()COPQ H-Cost (1)
# MH-COST(18) L/T Project System/Program L/T L/T/ Position 3 Spec, LossCOPQ H-Cost (2)
#COPQ COPQ COPQ .COPQ (1)
COPQ / COPQ -> / - COPQ ? ? COPQ .(, COPQ ) COPQ COPQ # COPQ .COPQ (2)
COPQ COPQ MiddleLowHigh1~2 Long(1~2) COPQ / / COPQ COPQ COPQ 1/1~3 COPQ 6 - Define : COPQ - Improve : - Control : - : COPQ . - - / - - , #COPQ , Tool .6 6 / Quality . (Benefit Calculation) COPQ GE, Motorola, LG-Caltex 6 COPQ Tool . COPQ COPQ
# COPQ . COPQ //
, (Audit) .
.
, 6 COPQ Tool
BB, MBB/Champion, 6 COPQ
# Q-Cost 1. Cost Cost Q-Cost 1. (P- Cost) (A-Cost) (F-Cost): (IF-Cost) (EF-Cost) Q-Cost 1. Total Q-Cost P-Cost 5% , A-Cost 25% , F-Cost 70% Q-Cost 67% Q-Cost 1. P-Cost F-Cost A-Cost F-Cost P-Cost A-Cost Q-Cost () 1. () Summary# - ,
#Sheet1COPQ MWO0.5 W/M0.5oooo0oooo0oooo1oooo0oooo0.70.8oooo0.8000oooo00.5oooo0.5001oooo1oooo11 0.5100
Sheet153451300-14,31553453300-20,16953452500-053470100053536969--053510100-053510500-053490100-053490300-053491100-172,00053496900-7,40053493100-50053630500-053630100-053631100-053631100-053631100-12,05353030109-053030111-9,72053030107-054890100053752501--053752505--P/T756,37353670101--053671100-0
Sheet1/870SCRAP0Total87 194093064(11%)178(11%)2820619584974529329(11%)270()/0C/S65Total65()/0C/S33Total33Percent of Returns Disposed0Disposed0Percent of Returns Resold1Resale full Value65Resale at Discount (40%)40Discounted25Total Impact25Warranty CostWarranty()242Free Service()55Total297Total Non-Operating885
