质量成本管理 Quality Cost Management

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预防成本

• 这是为了预防产品或服务出现质量问题而产生的成本。
• 质量策划费用也属于预防成本。
• 还有质量改进措施费用，如企业为了优化生产流程以提高产品质量，购买新的设备或对现有设备进行升级改造的费用
  

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Prevention cost
This is the cost incurred to prevent quality issues with products or services.
Quality planning costs also belong to preventive costs.
There are also costs for quality improvement measures, such as purchasing new equipment or upgrading existing equipment to optimize production processes and improve product quality

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• 鉴定成本
  
  • 是指为了评估产品或服务是否符合质量要求而进行的检验和测试活动所产生的成本。
  • 成品检验成本也很重要。在产品生产完成后，企业需要对成品进行全面检验，包括外观检查、性能测试等。对于一些复杂的产品，可能还需要进行模拟实际使用环境的测试，这些活动产生的费用都是成品检验成本。
    
  
  

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Appraisal cost
It refers to the cost incurred by inspection and testing activities carried out to evaluate whether a product or service meets quality requirements.
The cost of finished product inspection is also important. After the production of the product is completed, the enterprise needs to conduct a comprehensive inspection of the finished product, including appearance inspection, performance testing, etc. For some complex products, it may be necessary to conduct tests that simulate actual usage environments, and the costs incurred from these activities are all part of the finished product inspection cost.

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• 内部故障成本
  
  • 是指产品或服务在交付给顾客之前，由于自身质量问题而产生的成本。
  • 返工成本也是内部故障成本的一部分。
  • 还有因质量问题导致的停工损失。当生产过程中出现严重质量问题，需要停工整顿来解决时，停工期间的设备闲置成本、员工工资等都属于内部故障成本。
    
  
  

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Internal failure cost
It refers to the cost incurred by a product or service due to its own quality issues before delivery to the customer.
Rework costs are also a part of internal failure costs.
There are also losses due to work stoppage caused by quality issues. When serious quality problems arise during the production process and require shutdown for rectification, the idle costs of equipment and employee wages during the shutdown period are considered internal failure costs.

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外部故障成本

• 是指产品或服务交付给顾客后，因质量问题而产生的成本。
• 产品召回成本是外部故障成本中比较严重的一种情况。
• 还有因质量问题导致的企业形象受损而损失的潜在销售机会成本，这虽然比较难以量化，但对企业的长期发展有着深远的影响
  

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External failure cost
It refers to the cost incurred due to quality issues after the product or service is delivered to the customer.
The cost of product recall is a relatively serious situation in external failure costs.
There is also the potential sales opportunity cost caused by the damage to the corporate image due to quality issues, which, although difficult to quantify, has a profound impact on the long-term development of the enterprise

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提高经济效益

• 通过有效的质量成本管理，企业可以找到质量成本的最优平衡点。
  

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Improve economic efficiency
Through effective quality cost management, enterprises can find the optimal balance point for quality costs.