Failure costs
Error Costs ( English failure costs are) costs in companies caused by defective production caused and their effects.
General
Failures are not planned, reduce the value , lead to rework or are value-destroying and lead to rejects. Defective production means a deviation between the actual and the ideal product quality . It can therefore only be a question of faulty production if the intended product quality is not achieved in production . For the concept of error in the sense of product liability, it is sufficient to objectively damage the customer 's interest in integrity . The faulty production leads to fault costs because the faulty products have also caused manufacturing costs, although they are not for sale and therefore do not generate any revenue . These failure costs reduce profits . The failure costs form part of the quality costs and usually make up the highest proportion of this.
If products were sold anyway and the buyer notices the material defects , additional costs arise from warranty , producer liability or product recalls . In addition to the cost disadvantages, companies are due to faulty manufacture a high reputational risk exposed and suffer not be underestimated reputational damage in the public , which can exceed the cost of errors far. In the worst case, there is a risk of losing customers or market share .
species
A distinction is made between internal failure costs and external failure costs . The in-house error costs (rejects, rework , repairs ) are incurred before delivery to the customer and are intended to help restore the quality standards of the products or services and make them ready for the market . The external error costs ( complaints , returns , goodwill , guarantee , producer's liability ), on the other hand, only arise after delivery to the customer.
Control with failure costs
Defect costs represent a quality indicator with which the quality of products and services can be controlled as part of quality management. For this purpose, the error costs must be compared with the error prevention and testing costs. In total, these three types of costs result in the quality costs . Since these types of costs influence each other (if a company increases the test costs, it lowers the error costs), error costs cannot be viewed (and optimized) in isolation. In order to exclude errors and error costs as preventively as possible, the FMEA is used in process planning .
High error costs are an indication of unfavorable production processes that can still be improved . The faults are researched through an error-cause analysis and the process is redesigned accordingly.
Individual evidence
- ↑ Gerd F. Kamiske , Jörg-Peter Brauer: Quality management from A to Z. Important terms of quality management and their meaning . 7th updated and expanded edition. Carl Hanser Verlag, Munich 2011, ISBN 978-3-446-42581-1 .
- ↑ Norbert Hochheimer, Das kleine QM-Lexikon , 2011, p. 84
- ↑ Jochem Piontek, Controlling , 2005, p. 192
- ↑ Jochem Piontek, Controlling , 2005, p. 191 f.