İmalat endüstrilerinde aktivitiye dayalı maliyetlendirme sistemi ile kalite maliyetlerinin belirlenmesi

Abstract

Ürün veya hizmet kalitesi, müşteri tarafından kullanıma uygunluk olarak belirlenen özelliklerin tümüdür, beklentilere uygunluktur. Müşteri ihtiyaçlarını (satın alınabilirlik, temin edilebilirlik, güvenilirlik, güvenlik ve satış sonrası hizmet) karşılamayla ilgilidir. Kalite ile ilgili maliyetler ise %100 müşteri memnuniyeti için kalite seviyesi elde etmeye yönelik harcanan para ve %100 kalite seviyesini elde etmede başarısızlık sonucu israf edilen paranın toplamına eşittir ve literatürde kalite maliyetleri olarak tanımlanır. Kısaca, kalite mükemmel olsaydı, harcamak zorunda kalmayacağımız her maliyet bir kalite maliyet kalemidir ve bunlar bizim için karı arttırmanın gizli fırsatlarıdır. En iyi organizasyonlarda bile hala % 100 'den daha düşük seviyede kalite için büyük miktarlarda paralar harcanmakta ve yetersiz kalite için (hurda, fire ve yeniden işleme v.s.) önlenebilir büyük kayıplar oluşmaktadır. Bu kayıplar satışların 25% 'ne kadar çıkabilmektedir. Kalite maliyetleri, önemli bir yönetim aracıdır ve kalitenin artan kar, verimlilik ve müşteri memnuniyeti sağlaması için ortak bir lisan, ölçüm ve değerlendirme sistemidir. Toplam kalite maliyetleri, önleme, değerlendirme ve başarısızlık maliyetleri olarak sınıflandırılır. Bir kalite maliyetleri programının amacı, önleme faaliyetlerini arttırarak değerlendirme ve başarısızlık maliyetlerini azaltmaktır. Bu toplam kalite maliyetlerinin azalmasına ve karın artmasına da sebep olacaktır çünkü başarısızlık daima önleme ve değerlendirmeden daha pahalıdır. Bir kalite maliyetleri programının başarılı olması için üst yönetimin kesin karar ve desteğinin alınması çok önemlidir. Muhasebe ve Kalite departmanlarının etkileşimi ve bütün bölümlerin katılımı ile bir kalite maliyet programı yürütülmelidir. Çünkü kalite maliyetleri sadece kalite faaliyetlerinin harcamalarından oluşmaz. Kalite maliyetlerini şirketin bütününde aramak gerekir. Bu tez çalışmasında bir kalite maliyet programının kurulması için teknikler ve metodlara yer verilmiştir. Kalite maliyetlerinin ölçülmesi için her şirket kendine uygun yöntemi seçmeli ve bir metodoloji oluşturmalıdır. Tezin bir elektronik eşya üreticisi olan büyük bir firmada gerçekleştirilen uygulama bölümünde kalite maliyetlerinin hesaplanabilmesi için Aktiviteye Dayalı Maliyet Sisteminden faydalanılmıştır.

Determining Quality Costs Using Activity Based Costing In A Manufacturing Company Quality of a product or service is the total of features which determine its fitness for the use intended by the customer. Quality is customer satisfaction and conformance to the requirements. Quality is related with the customer needs include affordability, delivery at the right time, safety, reliability and after sales support. Quality costs are the sum of: - The money spent in attempting to achieve a quality level of 100% customer satisfaction. - The money wasted through failing to achieve the 100% quality level. Even the best companies still spend large amounts of money due to a quality level of less than 100%. In manufacturing industry these are identified mainly as "scrap", "wastage", "rework" etc. The real value of a quality program is ultimately determined by its ability to contribute to customer satisfaction and to profits. That is the environment in which quality management exists, and is the principal reason why quality costs should be an integral part of an effective quality management system. To understand the concept of quality costs, it is necessary to establish a clear picture of the difference between quality costs and the cost of Quality Department. It is important that we don't view quality costs as the expenses of the quality function. Fundamentally, each time work must be redone, we are adding to the cost of quality. The most obvious examples are the rework of a manufactured item, the retest of an assembly, or the rebuilding of a tool because it was originally unacceptable. Other examples may be less obvious: the repurchasing of parts, for instance, or the response to a customer complaint. In short, any cost that would not have been expended if quality was perfect contributed to the cost of quality. Unfortunately, many such costs are overlooked or unrecognized simply because most accounting systems are not designed to,- identify them. It is for this reason that the system of quality costs was created. It was designed to demonstrate that the cost of "doing things over" is a significant addition to the cost of quality management, and to show that these costs collectively offer an hidden opportunity for profit improvement. The most costly condition exists when a customer finds defects. If the manufacturer, through much inspection and testing, had found the defects himself, it would have saved money. And if the manufacturer's quality program had been geared towards preventing defects, defects and their resulting costs would have been minimized; obviously the most desirable condition. The basic problem is to strike the correct balance between the cost of quality and the value of quality. There is an optimum point that the correct balance between the cost and value of quality has been reached. But in the late twentieth century, new technology reduced the inherent failure rates of materials and products, robotics and other forms of automation reduced human error during production and automated inspection and testing reduced the human error of appraisal. Collectively these developments have resulted in an ability to achieve perfection (no defectives) at finite costs. Quality costs are categorized. The three major categories commonly used are prevention costs, appraisal costs and failure costs defined as follows:. Prevention Costs are those costs expended in an effort to prevent discrepancies, such as the costs of quality planning, supplier quality surveys and training programs;. Appraisal Costs are those costs expended in the evaluation of product quality and in the detection of discrepancies, such as the costs of inspection, test, and calibration control;. Failure Costs are those costs expended as a result of discrepancies and are usually divided into two types: Internal Failure Costs are costs resulting from discrepancies found prior to delivery of the product to the customer, such as the costs of rework, scrap and material review; External Failure Costs are costs resulting from discrepancies found after delivery of the product to the customer, such as the costs associated with the processing of customer complaints, customer returns, field services and warranties. Total Quality Cost is the sum of these costs. It represents the actual cost of a product and what the reduced cost would be if there were no possibility of failure of the product nor defects in its manufacture. It is, as described by Juran, "gold in the mine" waiting to be extracted. Quality costs can be as high as 15 to 20 percent of sales in some companies and as low as 2.5 percent of sales in others. XI The objective of a quality cost program is to bring the total quality cost to a minimum while maintaining required quality levels. The basic concept is that an increase in the cost of prevention should result in a larger decrease in the cost of failure., thereby reducing the total quality cost. An increase in the cost of prevention should reduce the cost of failures; it may also cause appraisal costs to decrease somewhat. For example, the reduction in failure costs may justify an increase in sampling inspection due as you become confident that you have improved quality, thereby reducing the amount of inspection performed. An increase in appraisal costs may also cut failure costs, because a higher proportion of discrepancies will be found in-house. External failures those found by the customer cost more than internal failure. Returned material costs and possible loss of future business due to unhappy customers are examples of expensive external failure costs. Total quality costs, compared to an applicable base, may be plotted and periodically analyzed in relation to past indices. The base should be representative of and sensitive to fluctuations in business activity. Some bases commonly used are manufacturing direct labor, net sales billed, and cost input. It should be obvious that increases in expenditures for prevention and appraisal will not show immediate reductions in failure costs because of the time lag between the cause and effect. This lag can be observed on a quality cost index trend chart. It may therefore be desirable to indicate on the chart when major changes to the quality program were made. How to Start The first step in starting a quality cost program is to determine the need for such a program. Then make a presentation to management in a way that will justify the effort and will interest them in participating in the program. One way to do this is by establishing a trial program. The trial program can be simple: only major costs need to be gathered and only data readily available need to be included. You may find that much of the data required for the program is presently available. You may even estimate some of these costs, if necessary. Select a program, division, facility or area of particular interest to management. The results should be sufficient to sell them on the need for the program. Most trial runs will show eye-opening results that are enough to make management take notice. They will see that quality costs can run as high as 20% or more of net sales and they will see opportunities for significant savings. Once top management is convinced, getting the important cooperation of the Accounting Department should be easy. XU Defining Quality Cost Elements With management sold, and accounting ready to go, you must then determine the specific quality costs to be collected. To determine prevention costs to be collected, list the tasks your company performs in order to prevent discrepancies, together with the departments responsible for those tasks. Remember that quality costs are not only incurred by the Quality Department. In a like manner, appraisal cost elements are determined by listing those tasks associated with the inspection and test of product for the detection of discrepancies. For failure cost elements, you need to determine those costs which would not have been expended if you had no discrepancies. If you had no discrepancies, you would not have rework, nor would you have to respond to customer complaints, nor take corrective action. Remember to divide failure costs into "internal" and "external" categories. Quality cost elements may differ from company to company, and especially from industry to industry; however, the overall categories of prevention, appraisal and failure costs are always the same. Cost Collection Now that you have determined the specific costs to be collected, you must develop a method for collecting them. Collection of quality costs should be the responsibility of the Controller. If top management was properly sold on the program, the Controller will have been charged with the task of heading this effort. With the help of The Quality Manager, the Controller should review the list of costs collected, determine which of these are available under the present accounting system and decide where additions to the existing system need to be made. If necessary, the present system may be supplemented by separate forms designed especially for the quality cost program. Ideally, a complete system of cost element codes could be generated and coded in such a way that the costs of prevention, appraisal, internal and external failures could be easily distinguished and sorted. These codes would be entered on a labor distribution time card together with the hours expended against the cost element represented by each code. The labor hours would be converted to money by Data Processing. Accounting then provides all collected quality costs in a format suitable for analysis and reporting. Of course, training programs will be necessary to inform all personnel about the method to be used to report their quality cost expenditures. The training should be repeated periodically and the collection system should be audited on a regular basis. Xlll Summary and Analysis Quality costs may be summarized by company, by division, by facility, by department, or by shop. The decision must be predicated on the individual needs of your company. In your analysis, you can compare total quality cost to an appropriate measurement base such as net sales, cost input or direct labor. This comparison will relate the cost of quality to the amount of work performed. The index may be plotted so that you can analyze how well you are doing in comparison to past performance and future goals may be analyzed. Another method of analysis is to study the effect that changes in one category (prevention, for example) have on the other categories, and on the total quality cost. This technique can help you see where the quality money can most wisely be spent. You must define losses, identify their causes and take preventive action to make sure it doesn't happen again. There are almost as many ways to report quality costs as there are companies reporting them. How they are reported depends to a large extent on who they are being reported to and what the report is trying to say. The best way for you is the way that's best for your company and purpose. Use By Management Once the quality cost program is implemented, it should be used by management to justify and support improvement in each major area of product activity. Quality costs should be reviewed for each major product line, manufacturing area or cost center. Management can then look at the improvement potential that exists in each individual area and can establish meaningful goals. The quality cost system then becomes an integral part of quality measurement. It can be used to establish improvement efforts at whatever level is necessary to reduce total quality costs. This prevents unheeded growth in quality costs and creates improved overall quality performance, reputation and profits. An additional benefit of a quality cost program is its ability to be used as a budgeting tool. Once quality cost elements have been established and costs are being collected against them, you can generate a history with which to determine the average cost per element. These averages can serve as the basis for future goals. Budgets can be established for each element. Then, the actuals collected against these elements can be used to determine budget variances. Reducing Quality Costs An increase in the cost of prevention should result in a larger decrease in the cost of failures, thereby reducing total quality costs. Quality improvement means cost improvement. Designing and building a product right the first time always cost less. You will see measurable savings if you find the XIV causes of problems with existing products and then eliminate these problems. To cash in on these savings requires that the quality performance on the past be improved. Corrective action is a key factor in the reduction of quality costs. Quality costs do not reduce themselves; they are merely the scorecard. They can tell you where you are, and where your corrective action will afford the greatest return. Once you have identified a target for corrective action through pareto or other methods of quality cost analysis, you must carefully determine the action to be taken. At this point, experience in measuring quality costs will be invaluable in estimating the payback for individual corrective action investments. Cost-benefit justification of corrective action is a continuing part of the program. Auditing Quality Costs A quality cost program will be effective only as long as it continues to accurately measure true quality costs within an organization. The financial establishment has long recognized that setting up reasonable procedures is, in itself, insufficient to maintain an accurate reporting system. Periodic audits are required to determine if the system is functioning as it was designed to and if it is still conceptually adequate. Some companies use their financial auditors to review the cost collection system, and their quality auditors to review the balance of the program; however there is no method applicable to all companies. Each company knows best how to audit its own cost systems. As a conclusion, the concept of quality cost has become a principal management tool. The quality cost program is the bridge between line and executive management. It provides a common language, measurement and evaluation system which provides that quality pays in increased profits, productivity and customer acceptance. In this thesis, definitions and standards have been developed and refined along with techniques and methods for implementation. In order to measure quality costs, each firm must find the suitable method and develop a methodology for himself. In the last section of this thesis, there is a practice in a large firm manufacturing and marketing electronic products. In order to collect quality cost data, Activity Based Costing is used.