Kalite maliyetleri
Başlık çevirisi mevcut değil.
- Tez No: 28900
- Danışmanlar: PROF. DR. ATAÇ SOYSAL
- Tez Türü: Yüksek Lisans
- Konular: Endüstri ve Endüstri Mühendisliği, Industrial and Industrial Engineering
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1993
- Dil: Türkçe
- Üniversite: İstanbul Teknik Üniversitesi
- Enstitü: Fen Bilimleri Enstitüsü
- Ana Bilim Dalı: Endüstri Mühendisliği Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 124
Özet
ÖZET Günümüzdeki rekabet ortamı nedeniyle mal ve hizmet üreten kuruluşların sürekli kar etmek için kaliteye verdikleri önem son derece artmıştır. Kuruluşların varlıklarını sürdürebilmeleri için hedefledikleri ve uygulamaya çalıştıkları Toplam Kalite Yönetimi yaklaşımı içinde yöneticilerin karar verme mekanizmalarına katkıda bulunacak bir araç da kalite maliyetleridir. Kalite maliyetleri, tüketici istek ve beklentilerini tam olarak karşılamak amacıyla sarf edilen çabaların parasal ifadesi olup organizasyon içinde herkesin kolaylıkla anlayabileceği, kalite ile ilgili performansın ölçülmesi ve değerlendirilmesini ticari terimlerle gösteren bir ölçüttür. Kalite maliyetleri çalışmaları kalite sistemi içinde bir optimizasyon sağlama metodu değildir. Kalitenin sistem içindeki seviyesini çeşitli temel değerlere göre (satış gelirleri, direkt işçilik, üretim adetleri gibi) kıyaslayarak göstermektir. Kuruluşun kalite maliyetlerinin belirlenmesinde ve hesaplanmasında, toplam kalite kontrol felsefesinin temel alınarak; müşteri isteklerinin belirlenmesi aşamasından üretilen ürünlerin kullanıcıya ulaştırılması ve kullanım sonrasına kadar tüm aşamalarda kalite maliyetleri aranmalıdır. Kalite maliyetleri sadece kalitesizlik nedeniyle maruz kalınan maliyetler olarak düşünülmemeli, aynı zamanda daha iyi kaliteye ulaşmak.için sarf edilen çabaların maliyetleri de dikkate alınmalıdır. Kalite maliyetlerinin hesaplanmasıyla yönetim kademesine; kalite geliştirme fırsatlarını ve yerlerini belirlemek, kalite geliştirme yolunda çözülmesi gereken sorunları öncelik ve önem sırasına sokmak için bir araç sağlanır. -v-
Özet (Çeviri)
SUMMARY QUALITY COSTS Today's competitive environment makes it necessary for the companies that produce goods and services to take quality seriously more than ever. More and more companies are adopting total quality management to survive. And quality costs is a powerful tool for decision makers. Dollars can be added meaningfully across departments and/or products and compared to other dollar measures to gain an understanding of financial significance of product quality. Quality costs are incurred in many different parts of the organization such as planning, manufacturing, sales, after sale service and others. Managers might find a comparasion of quality costs with manufacturing costs or sales or profits of great interest. The goal of quality cost system is to facilitate quality improvement efforts that lead to operating cost reduction opportunuties. The starategy for using quality costs is quite simple: 1- Take direct attact on failure costs to try to drive them to costs is quite simple 2- invest in the right prevention activities to bring about improvement 3- Reduce apprasial costs according to result achieved. 4- Continuously evaluate and redirect prevention effort to gain further improvement. This strategy is based on the premise that: - for each failure there is a root couse - causes are preventable - prevention is a always cheaper. -VI-The real value of a quality program is ultimately determined by its ability to contribute to customer satisfaction and to profits. That is the principal reason why quality cost should be an integral part of an effective quality management system. Quality costs are costs incurred either poor quality may exist or because poor quality does exist. Quality costs must be categorized if they are to be managed. The three major categories used are prevention costs, apprasial costs and failure costs, defined as follows: - Prevention Costs are those costs expended in an effort to prevent discrepancies, such as the costs of quality planning, process control, auditing the effectiveness of the quality system, design review, quality circles, supplier quality surveys and training programs. - Apprasial Costs are those cost expended in the evaluation of product quality and in the detection of discrepancies, such as the cost of test and inspection of incoming materials, final product inspection and testing, in- process inspection, calibration control. - Failure Costs are those costs expended as a result of discrepancies and divided into two types: internal Failure Costs are cost resulting from discrepancies found prior to delivery of product to the customer, such as the costs of rework, scrap, material review, retest and reinspection of reworked product. External Failure Cost are costs are resulting from discrepancies found after delivery of the product to customer, such as the costs associated with the processing of customer complaints, customer returns, field services and warranties. Quality costs are also grouped into two broad categories with two types of quality cost in each: 1- Costs incurred because poor quality of comformance can exist (Prevention costs and apprasial costs). These are the price of comformance. 2- Cost incurred because poor quality of comformance does exist ( internal failure costs and external failure costs). These are the price of noncomformance. -VII-Total Quality Cost is the sum of these costs, i.e., prevention, apprasial and failure. It represents the difference between the actual cost of a product, and what the reduced cost would be if there were no possibilty of failure of product nor defects in its manufacture. The objective is to bring the total quality cost to a minumum while maintaining required quality levels. The basic concept is that an increase in the cost of prevention should result in a larger decrease in the cost of failure, thereby reducing the total quality cost. When this is no longer happens, prevention costs have been saturated and no further dollars should be invested in prevention until conditions change or a breakthrough is achieved. It is at this point, the saturation point, that further costs of prevention become larger than saving afforted. An increase in the cost of prevention should reduce the cost of failures; it may also cause apprasial costs to decrease somewhat. An increase in apprasial costs may also cut failure costs, because a higher proportion of discrepancies will be found in production system. Apprasial costs and failure costs should change in opposite directions, apprasial costs going up as failure costs go down, until an optimum point is reached. An investment in apprasial costs beyond the optimum point is uneconomical. Determination of the optimum point should be part of the quality cost analysis. Total quality cost, compared to an applicable base, may be plotted and periodically analyzed in relation to past indices. The base should be respesentative of the sensitive to fluctuations in the busines activity. Some bases commonly used are manufacturing direct labor, net sales and cost input. There are an almost unlimited number of ways to organize the installation of the quality cost system. The installation process outlined below are presented as an initial outline to be modified to fit the needs of individual organizations. Twelve steps are involved in installing a quality cost reporting system : 1- Obtaining the management commitment and support. 2- Establishment of an installation team. 3- Selection of a single organization segment to be used as a model. 4- Obtaining the coorperation and support of users and suppliers of information. -VIII-5- Definition of quality costs and quality cost categories. 6- Identifing the quality cost within each category. 7- Determination of the sources of quality cost information. 8- Designing the quality cost reports and graphs. 9- Establishing the procedures to accumulate quality cost information. 10- Accumulating the information before preparing and distributing reports. 1 1 - improving the system. 1 2- Expansion of the system. Quality cost information helps managers evaluate the relative importance of quality problems and provides a guide as to which to tackle first. Once the quality cost program is implemented, it should be used by management to justify and support improvement in each major area of product activity. Quality cost should be reviewed for each major product line, manufacturing area or cost center. Management can then look at the improvement potential that exists in each individual area and can establish meaningful goals. The quality cost system becomes an integral part of quality measurement. Quality cost information can be used to indicate the financial importance of quality, indicate if quality cost are distributed incorrectly, help identify the relative importance of quality problems, establish goals or budgets for quality costs, provide a basis of performance evaluation, and assist in the evaluation of capital expenditure proposals. An useful benefit of a quality cost program is its ability to be used as a budgeting tool. Once quality cost elements have been established and costs are being collected againts them, it can be genetared a history with which to determine the avarage cost per element. These avarages can serve as basis for future quotes. Quality costs can help one evaluate the organization's success in achieving quality objectives. The objective may not be to reduce quality costs in total, but rather to shift the mix of quality costs from types that are less preferred to types that are more preferred. All the companies studied were keen to know if their quality performance in terms of quality related costs is good, bad or indifferent, but -IX-comparative data is scarce. However, it is dangerous to compare quality cost data between different companies and industries unless their accounting practices and cost computations are known. In general quality costing exercises in manufacturing industry produce activity-oriented elements that are appropriate to the technology, the business and the organisation. A company that has adopted quality costs system has the ability to determine its quality level, effectivity of the total quality manegement and quality improvement practices. Quality cost is a effective tool for the companies who sees improving quality as their main goal. -x-
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