Poor quality, not quality or nonconformity is the result of the failure. The cost of poor quality, of course, should decrease when implementing a system of quality management, otherwise you should review the investment in prevention and assessment tasks, as I explained in the chapter (I).
failure costs can be divided into internal and external. As an example and without being exhaustive, let me cite some of the most significant costs.
1 .- Internal failure costs. are those are detected before they produce the product or service delivery to the customer. Also called "non-conformity."
Damaged. Those along the manufacturing process detects that there are adequate.
defective products. When it detects that do not meet the required conditions and are subjected to reprocessing.
Reinspection. Products in which defects were detected. Delays
. Derived from reprocessing of products.
Analysis. Time spent in failure analysis.
acceleration. Caused by the delay. Often "doing overtime" to expedite the production of a product which have made mistakes.
Discouragement. Result of the whole chain of previous decisions. Reduced productivity and absenteeism. Misappropriation
. Having a poor control system can produce thefts.
Subactivity. Produced by the absence of a written explanation of the processes.
Accidents. Errors in planning, lack of training or by improper maintenance of equipment. 2 .-
external failure costs. which are detected by our client when they received the service or product. In many cases represent a claim or complaint.
Claims. Customers at inappropriate product or services received.
Research. Claims.
allowances. If any payable by the company for problems associated with products or services. Campaigns
replacement of defective products.
Lawsuits and legal costs. Result of lawsuits brought by customers.
After-sales service.
Image. Quality costs are not directly related to the loss of corporate image, an intangible is difficult to quantify in the short term. Eventually affect sales.
A system of quality management will lower these costs and crucial, we obliged to rely on our employees, suppliers and customers for our products or services appropriate to use. This will increase the reputation of our company and satisfaction of all with whom we interact.
Quality costs as well as quality can not be complex because many of them are intangible (loss of image processing of a complaint, motivation, etc..). Hence, when we asked to calculate the costs, faced with the benefits of implementing a system of quality management seems the answer is complex and it takes great skill to make the intangible tangible, since the conventional accounting system not address or quantified, which are calculated using subjective criteria and with the help of alternative hypotheses accounting system.
Vista this second part, it becomes important to the implementation of a quality cost. This is because in 2009, while, my advice to those responsible for management of any company is to maintain its quality system and if they are implanted. If a matter is to cut the current crisis, you should always have the leadership quality to "thin" system costs to the state fair.
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