Key cost elements of quality | Russell & Taylor, 2010, p: 96 | Horngren, 1997, p: 687 | Adam & Ebert, 1996, p: 606 |
Prevention (prevention) | ・ Quality planning ・ Product design ・ The operation ・ Training ・ The information | ・ Quality Engineering ・ Resource assessments ・ Maintenance of equipment ・ Industrial Process Engineering ・ Design Engineering ・ Training of quality | ・ Quality Control Department ・ Quality planning ・ Analysis of quality data ・ Training of quality ・ Quality measurement and control equipment |
Assessment (Oversight) | ・ Inspection and testing ・ Testing equipment ・ Operators | ・ Examination of materials received ・ Technical Services Lab ・ Product testing ・ Final product inspection ・ Inspection of products on the production line | ・ The test ・ Examination ・ Quality audit ・ Test results, examination and laboratory acceptance ・ Laboratory services and other measurements ・ Testing and testing materials ・ Sustainability and calibration ・ Field testing |
Internal failure | ・ Scrap ・ Re-work ・ Failed operations ・ Stop operations | ・ Exhaustions ・ Re-work ・ Re-testing and examination ・ Process engineering and manufacturing related to internal failure | ・ Scrap ・ Re-work ・ Investigation of failure ・ Repair and troubleshooting problems ・ Laboratory Engineering |
External failure | ・ Customers complaints ・ Sales returns ・ Claims for collateral ・ Loss of sales | ・ Distribution costs related to external failure ・ Process engineering and manufacturing related to external failure ・ Reform ・ Claims for collateral ・ Lower sales, prices and market share | ・ Complaints and loss of customers ・ Guarantee cost ・ Field maintenance ・ Repairing and reprocessing of prepared materials ・ Replacement ・ Distressed distribution relationships |