By Raúl
Gorrín.- All the organizations develop products
and / or services which seek to win the consumer preference. Quality is a
fundamental factor for clients to make a purchase. It is a process where it is developed
these products and / or services, for those customers who are willing to pay if
it satisfies their needs and solves their problems. Generating a product and /
or service quality, it is necessary to conquer the public.
In the
production process, problems occur and some of the goods don’t finish reaching
the quality standards that are required for the product. In these circumstances,
it is necessary to re-process these products or simply to discard them. In the
first case, it will be possible to recuperate something although this re-elaboration
involves an increase in costs. So, the second one is assumed to be a loss. This
is a real problem, these losses can affect the entire organization.
It exists
four types of quality costs: the tangible
quality costs, the intangible quality costs, the quality costs of evaluation and the internal or external quality costs. Let’s see their meaning.
1.
The tangible quality costs: can be quantified and
recorded in the accounting of the company. This includes reprocessing and waste
of time. These costs can be detected through a system of quality costs, but sometimes
they can remain hidden.
2.
The intangible quality costs: refer to the non-quantifiable. Among them, are the
effects caused by poor quality (employee dissatisfaction and customer
dissatisfaction).
3.
The evaluation quality costs: are related to measurement and evaluation. They are
all expenses originated in the evaluation if an activity has been carried out
properly.
4.
The internal or external quality costs: are those that take place in the costs originated by
the services that don’t adapt to the requirements demanded by the client.
Quality
costs can be classified as prevention costs, which are those that result from
the sum of all activities costs that seek to avoid poor quality in company
processes. These are quality costs produced at the moment of avoid the faults
in productive systems.
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