100-Metodos-de-Qualidade-Total

86 100 METHODS FOR TOTAL QUALITY MANAGEMENT
Table 1 Cost of quality estimate
Portion of time
Time Normal
Work description spent (%) work P A F
Cost of quality
Normal
work P A
F
Receipt and banking of 5 100
cheques
Posting cash receipts to sales 15 100
ledger
Process credit notes from 15 100
RCRs received for returned
goods, price adjustments, new
delay, etc.
Chase payment of overdue 20 100
DRs using phone/letter/fax
etc.
Check statements at end of 5 100
month and highlight overdue
sums, export, recent
payments etc.
Review picking notes rec A/ 5 100
Cs on hold and inform
supplier of situation
Deal with customer enquiries 35 100
reo copy invoices. Now deliver
and supply the required info.
5
15
5
5
15
20
35
Total 100
P, prevention; A, appraisal; F, failure.
Source: Kanji and Asher, 1993
20 10
70
1 It provides a benchmark for future performance.
2 It builds individual and company-wide awareness of the importance of
quality.
3 It identifies improvement projects for action.
4 It identifies areas for investment in quality.
5 It allows departments to chart progress in cost terms.
Example
The cost of quality was estimated in an accounts department, where
estimates were made of normal work, prevention, appraisal and failure
(see Table 1).
References
BS 6143: Guide to the Economics of Quality.
G.W. Parker (1992) Achieving Cost Efficient Quality . London: Gower.