Methods for analyzing the costs of product quality...

Methods of cost analysis for product quality assurance

Depending on the objectives, the tasks of analyzing the costs of quality and the possibilities of obtaining the data necessary for its implementation, analytical methods differ significantly. It influences this distinction and the production of a certain stage of the enterprise's activity and its place in the chain of formation of costs at a specific moment (Figure 7.5).

At the design, technological planning, preparation and production development stages, the use of functional and cost analysis (FSA) is advisable. It is a method of system research of the functions of a single product or technological, industrial, economic process, structure, oriented to increase the efficiency of resource use by optimizing the relationship between the consumer properties of an object and the costs of its development, production and operation.

The main principles of the application of PSA are:

• Functional approach to the object of research;

• a systematic approach to the analysis of the object and the functions it performs;

• Research of the functions of the object and their material carriers at all stages of the product life cycle;

• the conformity of the quality and utility of product functions to the costs to them;

• collective creativity.

The functions performed by the product and its components can be grouped for several reasons.

In the manifestation area functions are divided into external and internal.

External are functions that the object performs when it interacts with the external environment.

Internal are functions that are performed by some elements of the object and their relationships within the object's boundaries.

On role in the satisfaction of needs among the external functions distinguish between major and minor.

Home the function reflects the main purpose of creating the object, and secondary - side.

By role in the workflow , internal functions can be subdivided into primary and secondary functions.

Primary the function is subordinate to the main and determines the operability of the object. With secondary , the main, secondary, and primary functions are implemented.

By the nature of appearance all listed functions are divided into nominal, potential and actual.

Nominal - are specified when creating, creating an object and are mandatory for execution. Potential reflect the ability of the object to perform any function when the conditions of its operation change. Valid - are actually functions performed by the object.

All object functions can be useful and useless , and the latter - neutral and harmful .

The interrelation of the functions is shown in Fig. 7.5.

Interrelation of the functions performed by the object

Fig. 7.5. Interrelation of the functions performed by the object

The purpose of the functional-value analysis is to develop useful functions of the object with an optimal relationship between their significance for the consumer and the costs of their implementation, i.e. choosing the most favorable for the consumer and the producer, if it is a question of production of products, the solution of the problem of the quality of the product and its cost. Mathematically, the purpose of the FSA can be written as follows:

(7.1)

where PS - use value of the analyzed object, expressed by the aggregate of its use properties (); 3 - costs of achieving the necessary consumer properties.

Functional-cost analysis is carried out in several stages.

At the first, preparatory, stage refine the analysis object - the cost carrier. This is especially important with limited resources of the manufacturer.

For example, the choice and development or improvement of mass-produced products can bring significantly more benefits to the enterprise than the more expensive product produced in a small batch.

This stage is completed if a variant is found that is low compared to other prime cost and high quality.

At the second, information stage , data is gathered about the object under study (assignment, technical and economic characteristics) and its components, components (functions, materials, cost). They go in several threads on the principle of an open information network, which has, for example, a modified form of spurs (Figure 7.6).

The model of the information network of the FSA

Fig. 7.6. The model of the information network of the FSA

The information on improving the quality of the product and reducing the cost of its production comes from the design (K), economic (E) business units and from the consumer (M) to the heads of the relevant services. Estimates and wishes of consumers are accumulated in the marketing department. In the process of work, the original data is processed, transformed into the relevant quality and cost indicators, passing all the interested units, and arrive at the project manager (A).

At the third, analytical stage the product functions (their composition, degree of usefulness), its cost and the possibilities of its reduction by cutting off secondary and useless are studied in detail. It can be not only technical, but also organoleptic, aesthetic and other functions of the product or its parts, nodes. For this purpose, it is advisable to use the Eisenhower principle - the ABC principle (Figure 7.7).

The Eisenhower Principle in the FSA

Fig. 7.7. The Eisenhower Principle in the FSA

Simultaneously, the previous costs are cut off. The use of the tabular form of the distribution of functions facilitates such an analysis (Table 7.8).

Table 7.8

The distribution of the service functions of the product X according to ABC

Details

Functions

Total for detail

Preview Output

1

2

3

4

....

1

A

In

In

C

....

1C

-

2

In

C

A

C

-

2C

improve

3

In

A

In

C

....

1C

4

C

In

In

A

....

1C

-

....

....

....

....

....

....

....

....

Total of the function

1C

1C

-

Preview Output

-

-

-

liquidate

The final graphs record data on the number of secondary, auxiliary, useless functions for details, which allows us to make a preliminary conclusion about their need.

Next, you can build a table for the cost of parts by estimate or the most important articles and evaluate the weight of the functions of each part in conjunction with the costs of their provision. This will allow us to identify possible directions for reducing costs by introducing changes in the design of the product, manufacturing technology, replacing part of our own production of parts and assemblies with the components obtained, replacing one type of material with another, cheaper or more economical in processing, changing the supplier of materials, the size of their supplies, etc.

The grouping of costs for functions by factors of production makes it possible to identify the priority of directions for reducing the cost of the product. It is advisable to detail such directions by ranking according to the degree of significance determined by the expert way, and, comparing with costs, choose the ways of cheaper products. To do this, you can apply the table (Table 7.9).

Comparing the specific weight of the cost of the function in total costs and the significance of the function corresponding to it, you can calculate the cost factor by functions (group 4 of Table 7.9).

The optimal is . is more desirable than . If the coefficient significantly exceeds unity, it is necessary to look for ways to reduce the cost of this function. In our example (Table 7.9), this is a function with 30%, second, significance level.

Table 7.9

Comparison of the coefficients of significance of functions and their cost

Function rank

Relevance,%

The share of the cost of the function in total costs, %

The cost factor for the function (Ks/f)

1

2

3

4

1

40

40

1.00

2

30

50

1.67

3

15

5

0.33

4

10

3

0.30

5

5

2

0.40

Total

100

100

-

The result of the functional and cost analysis carried out is the solution options, in which it is necessary to compare the total costs for products that are the sum of the elemental costs with any base. This base can, for example, be the minimum possible costs for the product. The theory of FSA suggests calculating the economic efficiency of FSA, which shows how much the reduction in costs is in their lowest possible value:

(7.2)

where - economic efficiency of the FSA (coefficient of reducing current costs); - the actual aggregate costs; - the minimum possible costs corresponding to the designed product.

At the fourth, research stage , the proposed versions of the developed product are evaluated.

At the fifth, recommendatory, stage are selected the most suitable options for this production options for developing and improving the product.

For this purpose, we can recommend the construction of a matrix table (Table 7.10).

Taking into account the importance of the product functions, its components, parts and the level of costs through pricing, based on knowledge of the demand for products, the level of its profitability is determined. All this in aggregate serves the purpose of deciding whether to choose a particular product for production or directions and the extent of its improvement.

Table 7.10

Solution table for product selection options for production

Management solutions

Preferred

A

Relevance of the function: high Cost: low Product profitability: high

In

Relevance of the function: high Cost: average Product profitability: average

C

Significance of the function: high Cost: high Product profitability: medium

Problematic

D

Relevance of the function: average Cost: low Product profitability: high

E

Relevance of the function: average Cost: average Product profitability: average

F

Relevance of the function: average Cost: high Product profitability: low (average?)

Unwanted

G

Significance of the function: low Cost: low Product profitability: average

H

Relevance of the function: low Cost: average Product profitability: low

I

Significance of the function: low Costs: high Product profitability: low

The methods of technical rationing can significantly help in determining the costs of product quality. They are based on the calculation of the sub-level norms and standards of material resources (raw materials, purchased component parts and other types of materials), calculation of labor intensity and other costs included in the cost of production in accordance with project dimensions, the specific technology for its production, storage and transportation, and costs for warranty and after-sales service. For their calculation, methods of microelement rationing are used, normative reference materials, methods of technical rationing allow us to accurately determine costs both for a new product by its components and for product improvement.

If an enterprise passes to the production of new products that previously had an analogue in terms of consumer purpose and properties, then the cost of quality (QA) will be determined by the difference between the cost of the old ( ) and new () products:

(7.3)

If an enterprise improves the quality parameters of the previously produced product, then the cost of quality can be determined by direct calculation according to the appropriate burrows and directions.

The degree of tightness of the connection between any quality characteristics that have a quantitative expression, and the cost of it or the price of the product, as a form of its value, in which the main share is occupied by costs, allows us to determine the correlation coefficient. It can be calculated by the formula

(7.4)

(7.5)

(7.6)

(7.7)

where n is the number of data pairs; S ( xy ) is called covariance.

The correlation coefficient can take values ​​from -1 to +1, i.e.

With r close to we can speak of a high degree of tightness of the connection between the variables being studied, and on the contrary: for r close to 0, the correlation between them is weakly expressed. If |, all points on the scatter diagram will lie on a straight line. Such a relationship is called functional when r = 0, there is no correlation relationship between the factor and resultant indicators. A plus or minus sign indicates the direction of the connection - direct or reverse.

Using the data in Table. 7.6, by the formulas (7.4) - (7.7) we find the correlation coefficient. The necessary additional calculations are given in Table. 7.11. Then, substituting the obtained values, we will have:

From here

The value of r , equal to +0.758, indicates the presence of a high positive correlation between the packaging of the goods, which is one of the indicators of its quality, and the price at which the costs of the product are embodied.

Table 7.11

Metrics for calculating the correlation coefficient

X

X 2

Y

Y 2

XY

1

1

4

16

4

2

4

4

16

8

2

4

4.5

20.25

9

3

9

4.5

20.25

13.5

4

16

6

36

24

5

25

8

64

40

3

9

5.5

30.25

16.5

4

16

5.5

30.25

22

5

25

5.5

30.25

27.5

2

4

5

25

10

3

9

5

25

15

3

9

5

25

15

5

25

7

49

35

e

36

7

49

42

6

36

7.5

56.25

45

3

9

4

16

12

1

1

4.5

20.25

4.5

1

1

4

16

4

2

4

4

16

8

2

4

4.5

20.25

9

3

9

4.5

20.25

13.5

4

16

6

36

24

5

25

8

64

40

3

9

5.5

30.25

16.5

4

16

5.5

30.25

22

5

25

5.5

30.25

27.5

2

4

5

25

10

3

9

5

25

15

3

9

5

25

15

6

25

7

49

35

6

36

7

49

42

6

36

7.5

56.25

45

3

9

4

16

12

1

1

4.5

20.25

4.5

5

25

6

36

30

5

25

6

36

30

5

25

7.5

56.25

37.5

3

9

5.5

30.25

16.5

4

16

5.5

30.25

22

5

25

5.5

30.25

27.5

4

16

4.5

20.25

18

3

9

6.5

42.25

19.5

4

16

6.5

42.25

26

5

25

6.5

42.25

32.5

b

36

8

64

48

4

16

5

25

20

5

25

5

25

25

Σ116

506

170.5

1008.75

695.5

One of the methods to analyze the change in costs associated with a change in product quality is the index method . The complexity of its application to this subject of research lies in the fact that both characteristics must be expressed quantitatively. The quality is not always quantitative and can be described verbally, for example: the product is suitable and has passed the certification, corresponding and not corresponding to technical specifications, etc.

If the quality indicators have numerical characteristics, when building indexes, they can be used as a cost scale. Otherwise, the weights may be the number of elements of the product design, the number of parts, assemblies, products.

In Table. 7.12 shows the planned and actual cost of the steel sheet used for the production of pipes, turbines, etc. Let's show the calculation of their change.

Table 7.12

Cost of steel sheet for the product

According to the plan

Actually

Sheet thickness, mm

The cost of the sheet according to plan, den. units

Sheet thickness, mm

The cost of a sheet is actually, den. units

4.62

42

3.05

48

4.50

42

3.16

48

4.43

44

2.28

50

4.81

42

2.71

50

4.12

44

2.62

50

4.01

44

2.53

50

3.88

46

2.24

52

3.67

46

2.02

52

3.30

48

1.95

52

3.21

48

1.83

52

Σ40.55

446

24.97

504

The total actual change in the cost of this raw material in comparison with the plan is without taking into account the change in its expenditure: 504 /446 = 1,1300, or 113%.

Costs increased by 13%. However, it can be seen from the table that, due to the reduction in the thickness of the steel plate, the manufacture of the product requires less by 62.39% (24.97// 40.55x100% -100%).

We calculate the cost index taking into account the quality and analyze the impact of both factors on it: changes in the consumption of new raw materials and their value:

(7.8)

where - cost index with quality; - the consumption of new raw materials, natures, units by qualitative characteristics; - the consumption of old raw materials, natures, units; - costs (cost) of new raw materials, den. units; - costs of old raw materials, den. units; - an index that takes into account changes in the quality of raw materials, without changing its value; - an index that takes into account changes in product costs, taking into account changes in the quality of raw materials.

Then for our example

Thus, with the consumption of better quality raw materials, the cost index, taking into account the quality, was 69.662%, i.е. costs decreased compared to the plan by 30.338% (100.0-69.662).

By reducing the consumption of high-quality sheet steel (compared with the planned), the index, taking into account the change in the quality of raw materials, was:

Thus, the decrease was: 61.446 - 100 = 38.554%.

The index, taking into account the change in the cost of new quality material, caused by the increase in the laboriousness of its processing and labor costs, is equal to

The increase was: 113,371 - 100 = 13,371%.

Check: 0.61446 • 1.13371 = 0.69662, which confirms the correctness of the calculations done.

In order to assess the quality and competitiveness of the product, you can use the scoring method . In accordance with it, each quality parameter of the product is given a score, taking into account the significance of this parameter for the product as a whole and selected for the assessment of the scale - 5, 10, 100-point. After that, the average score of the product is determined, characterizing the level of its quality in points. By dividing the product price, the average score is the cost of one average point ():

where Р is the price of the product; - the average score of the product taking into account the parameters of its quality.

Such a calculation is expedient for conducting a comparative analysis of products to address the issue of their launch into production or the effectiveness of the proposed quality improvements.

The parameters of quality can be referred to as technical and economic parameters, as well as aesthetic, organoleptic properties, conformity to fashion, etc. To calculate the price of new products, you can use the formula

(7.10)

where - the price of new products, den. units; - the price of basic products, den. units; - the sum of points characterizing the quality parameters of the base products; - the sum of points characterizing the quality parameters of new products; - the average price of one point that characterizes the quality parameters of the underlying products.

Similar to the unit price method . It consists in determining the price based on the calculation of the unit cost of the basic quality parameter: capacity, productivity, etc. For calculation, the formula is used

(7.11)

whence

(7.12)

or

(7.13)

where - the value of the basic quality parameter of the base product in points; - the value of the main quality parameter of the new product in points; - the ratio (advantage) of the basic quality parameters of the new and basic product; - the unit price of the unit of the basic quality parameter of the base product, den. units

In practice, all kinds of project analysis should be carried out to solve the issue of choosing a product to be launched in production: commercial, technical, organizational, social, environmental and economic, for which all methods available in each particular situation should be applied. Only such an analysis can be considered complete and give an objective result for the management decision.

In some industries, associated with special production conditions and requirements for product quality, for example, in electronic, as a rule, one hundred percent output of suitable products is not achieved. Enterprises of such industries plan to provide technological losses that take into account this percentage. With an increase in the actual yield of good products, costs for technological losses are reduced.

The actual yield is determined by the formula

(7.14)

where - the number of products manufactured in the reporting period in accordance with scientific and technical documentation and put into storage; - the number of sets of parts and assembly units received in the reporting period for the operation adopted for this type of product when determining the value of the technological output as the initial operation; ΔΗ "is the change in the sum of the balances of the work in progress at the beginning and end of the reporting period, reduced to the initial operation.

Then the value of 100% - VG.F will correspond to the percentage of costs for products that do not meet the specifications.

The generalizing quality score can be calculated by the formula

(7.15)

where K to - the quality factor; Sat - the cost of rejected in the process of production, den. units; Sd - the cost of defective products, for which the claims were paid a fine, den. units; Cr - the cost of products subjected to warranty repair, den. units; СF - the cost of products actually sold for the reporting period, den. units

The quality factor is closer to zero, the better the enterprise works.

thematic pictures

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