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近几年来,产品质量问题逐渐为人们所重视,企业质量管理工作有了相当的改善和加强。研究质量成本已成为提高经济效益的一个重要课题。所谓质量成本,是指企业为保证和提高产品质量而支出的一切费用,以及因未达到质量标准而产生的一切损失。具体包括,(1)故障成本,它又可分为内部故障成本和外部故障成本。内部故障成本是指在制造过程中,由于产品本身存在缺陷而带来的经济损失和处理缺陷所发生的一切费用,如废品损失、返工损失等;外部故障成本是指产品出售后,在用户使用过程中发现了缺陷所引起的一切损失费用,如索赔损失,保修费用、退货损失、折价损失等。(2)鉴定
In recent years, the problem of product quality has gradually been paid attention to by people, and the quality management of enterprises has been considerably improved and strengthened. Researching quality cost has become an important issue for improving economic efficiency. The so-called quality cost refers to all costs incurred by an enterprise to ensure and improve product quality, as well as all losses incurred as a result of failing to meet quality standards. Specifically, including: (1) Failure costs, which can be further divided into internal failure costs and external failure costs. The internal failure cost refers to all the costs incurred during the manufacturing process due to defects in the product itself, such as waste loss, rework loss, etc., while the external failure cost refers to the use of the product after the product is sold. During the process, all the losses caused by the defects were discovered, such as loss of claims, warranty expenses, return losses, and discount losses. (2) Identification