不良质量成本

本文讨论了不良质量成本COPQ的概念和内涵，并讨论了如何用FMEA的方法对其进行近似的计算，最后通过一个简单的例子说明该方法的应用。

In this paper , the concept and meaning of cost of poor quality are discussed , and a FMEA method is proposed to calculate approximately the value of COPQ .

随着六西格玛（6σ）管理理念在企业的实施和推广，不良质量成本（COPQ）逐渐取代了质量成本成为指导企业提高质量，降低成本，追求卓越绩效的方法和工具。

With the implementation and development of Six Sigma management ( 6 σ ) philosophy , cost of poor quality ( COPQ ) is replacing cost of quality and becoming the method that guides enterprises to improve quality , reduce cost and pursue excellence performance .

因此，质量成本管理的重点是：不良质量成本。

Therefore , quality cost management focuses on : the cost of poor quality .

6西格玛管理与不良质量成本

Sigma Management and Cost for Poor Products

因此，在分析不良质量成本时，尤其是外部损失成本，应考虑其无形损失。

Therefore , in the analysis of the cost of poor quality , especially the external cost , should consider its intangible loss .

不良质量成本作为六西格玛管理的一个组成部分，越来越受到学术界和企业界的关注。

As a part of Six Sigma , cost of poor quality is becoming more and more popular in the areas of academia and company .

对质量目标进行监视及对不良质量成本定期报告和评价应是管理评审的一部分内容。

Part of the management review shall be the monitoring of quality objectives , and the regular reporting and evaluation of the cost of poor quality .

然后，通过对产品形成的价值链的分析，构建符合六西格玛管理要求的不良质量成本的组织体系；

Then , through the analysis of the value chain of product , we can build an organization system of cost of poor quality that adapts to Six Sigma .

通过具体改进项目的实证分析，确认这些新流程、思路和控制方法的有效性，在质量改善和降低不良质量成本方面取得了良好的效果。

Through analyzing specific improvement projects , identifying the effectiveness of new procedures , thinking and control methods , good results are achieved in terms of quality improvement and cost of poor quality reduction .

接下来，笔者从会计和统计方法入手，寻找能够定性和定量地测量不良质量成本的方法，并对如何编制不良质量成本的评估报告进行论述；

After that , the author tries to find methods that can measure cost of poor quality qualitatively and quantitatively from accounting and statistics , and discusses the way how to compile the report of cost of poor quality .

本文针对传统质量成本管理中对隐含质量成本、质量缺陷对销售的影响等方面考虑不足的实际情况，具体分析并提出了在这些领域的不良质量成本收集方法。

The paper analyzed and put forward the collecting methods to these poor quality cost based on the actual situations , that the traditional quality cost management take less attention to the hidden quality costs and the impacts from the quality failure to selling .

最后，通过识别不良质量成本的根本原因，确定项目改进的优先次序，组建跨部门的项目改进团队，以及实证分析，对不良质量成本如何作用于六西格玛项目改进进行研究。

At last , through identifying the underlying reason of cost of poor quality , confirming the priority of improvement , constituting the team of project improvement and doing a demonstration , we can know the way that cost of poor quality effects Six Sigma project improvement .