100-Metodos-de-Qualidade-Total

ANALYTICAL METHODS
107
Method 43
Process cost of quality
Purpose
To provide a financial measure of the quality performance of an organization.
When to use
Either at the beginning of a total quality process to establish the need for
change or later when identifying opportunities for improvement.
How to use
Process cost of quality identifies two specific cost areas:
1 Conformance The cost associated with planning, training and writing
procedures associated with doing it right first time, together with the
cost of checking and testing to find out whether it has been done right
first time. These are the costs of operating the process as it is in a wholly
effective manner (the concern is not whether the process is necessary or
efficient). This means that when operated as specified, it cannot be
done at lower cost. The Cost of conformance is the minimum cost for
the process as specified.
2 Non-conformance The cost, internal or external, associated with
inefficiency in the process.
These costs are calculated in two distinct ways. First , the hard, or
accounts, costs in each category:
1 Conformance e.g. traInIng courses, preventive maintenance,
depreciation of test equipment and inspection contracts, together with
the normal costs associated with the process.
2 Non-conformance e.g. scrap, re-work, warranty.
All of these costs are directly identified from accounts information.
Secondly, the soft, or people, costs in each category:
1 Conformance e.g. percentage of people's time spent on training,
writing, planning, checking, testing etc.
2 Non-conformance e.g. percentage of people's time spent on re-work,
handling failure in all its forms.