For the ISO 9000 quality management and 6 Sigma Management Law, both are currently widely used quality management methods. They have brought tremendous changes to companies that have the theory and methods correctly, but the two quality management methods are different. Starting from the ideological methods of two quality management methods, a comparative analysis of the aspects of quality standards, performance improvements, process models, and quality management: point out that the ISO 9000 national standard is the basis of the quality management work of the organization. It can provide enterprises with a basic basis The quality assurance system is a basic platform for work programming, and the 6 Sigma management rules bring a new, vertical method system to the quality management work of the organization. It is believed that for any organization, it should be based on the ISO 9000 Standard establishment of a quality management system, strengthening the infrastructure of its quality management, and implementing the 6 Sigma Management Law at the same time to promote and strengthen the quality improvement of the organization.
In recent years, in many developed countries, ISO9000 has followed the ISO9000 After the standard, another 6 Sigma Quality Movement was set off. Many multinational companies represented by the US Motorola Corporation and small and medium -sized enterprises at the forefront of quality management have introduced and promoted 6 Sigma quality management as a strategy of enterprises, and have achieved gratifying results.
. The scientific connotation of the quality management of Sigma
Prior to the middle of the 20th century, people have been extended to use Dr. Huahart's economic control theory to use 3 Sigma with 3 Sigma 3 σ law controls the quality of the product. At that time, it was believed that controlling the quality of the product was the most economical and reasonable way to control the quality of the product. Its accuracy requirements for production equipment were not harsh, and it could provide convenience to reduce production costs. The quality control of "± 3 Sigma" is implemented. When the production process is in a stable state, the quality of the product process quality is 99.73 %, that is, the probability of unqualified is only about three -tenths. Level. However, with the development of social productivity, the advancement of science and technology, and the great improvement of management levels, this quality control is not enough in many cases.
6 Sigma Quality Management is to consider quality issues from the perspective of customers, adopt scientific methods, and pursue the quality of "non -defective" in all areas of operations to greatly reduce the cost of enterprise operations and increase the cost of enterprise operations, increase the cost Enterprise competitiveness. Its goal is to eliminate non -added values, shorten production cycles, and increase profits. 6 Sigma Quality Management is an inevitable activity for enterprises to gain continuous competitiveness and interests in the future. Its results are mainly manifested in: increased customer satisfaction, increased market share, decreased defects, reduced cost, shortening production cycle, increased investment report rates, etc. Essence
. The challenges of the quality management of the quality management of traditional quality and cost theory
The quality management expert Feiganbur first proposed in the early 1950s, he It advocates considering the loss of quality prevention costs and inspection costs with the requirements of the product that does not meet the requirements of the product and the loss of outside the factory, and form a quality and cost report, which has become the impact of the enterprise manager's understanding of quality issues on the economic benefits of the enterprise and making quality decisions for quality decisions. in accordance with. Quality and costs have received widespread attention from Western countries, especially with J. M. The proposal of Dr. Zhu Lan's "gold in the mine" theory has made the theory of quality cost based on this basis. The cost of quality in ISO8402-1994 is the cost that occurs to ensure and guarantee satisfactory quality and the loss caused by the quality that does not achieve satisfactory.
. The theory of this quality cost is still divided into four parts: prevention costs, appraisal costs, internal quality losses, and external quality loss. Its theoretical system and method system. According to this quality and cost theory, the inspection costs and prevention costs are generally low at the beginning, and gradually increased as the quality requirements are improved. After the quality reaches a certain level, if the quality is required, the quality management cost will be sharply required. rise. Internal quality loss is the opposite of the external quality loss. At the beginning, due to the low rate of qualified product and large quality loss, the quality loss will gradually decrease with the improvement of quality. Inspection costs and prevention costs, but the decrease in quality loss will gradually slow down. Therefore, there must be an ideal point in the quality of the product, that is, when the quality of the product is determined at this point, the total quality of the product is the lowest and the company's earnings are the largest. This point is the best quality level, and its corresponding quality cost is the best quality cost.
The theory of quality and cost theory starts from the time of birth, all of which are input around the core ideas of the loss of as much as possible with the minimum quality capital investment. Its research and application have played a positive role in the quality management of enterprises. However, in the face of 6 Sigma quality management shows many problems:
(1) In the face of the great results achieved by the quality management of 6 Sigma, traditional quality cost theories have shown defects.
According to the traditional quality cost theory, 3 Sigma's quality level is the most economical and reasonable quality level. However, from the relevant information, companies with a quality level of 6 Sigma have less than 10 % of their quality and costs; companies with a quality level of 5 Sigma are 10 % to 15 %; % To 20 %; companies that reach 3 Sigma quality are 20 % to 30 %. With the continuous improvement of quality, the profit margin of enterprises has continued to increase, and the proportion of quality and costs has declined. For example, the United States GM (Ge officially introduced 6 Sigma quality management in 1996, and has obtained great quality and productivity in just a few years and huge market returns. General Electric's operating gross profit margin in 1998 reached a record for a record The 16.7 increased by 1 percentage point than the previous year, and the level of more than the early 1990s was 12 % of 4 percentage points. 6 Sigma Quality Management goal is to increase profits. Traditional quality and cost theory cannot fully reflect the performance of quality management.
6 The goal of Quality Management of Sigma is to eliminate non -added value activities, shorten production cycles, and increase profits. Quality cost is only a link in the quality fund movement. It can only affect one aspect of quality and losses, and cannot replace quality gains and losses. Therefore, the quality cost of individual accounting is not enough to evaluate the gains and losses of quality management, quality and economic benefits. It can not provide a complete value reference for the effective development of comprehensive quality management, and sometimes it may also provide error cost information for comprehensive quality management. For example, the theory of traditional quality costs believes that rising quality costs is a bad sign that should be controlled; However, if the increase in quality income caused by the increase in quality costs exceeds the increase in quality costs, it should be regarded as a good phenomenon. On the contrary, decline in quality costs is the ideal goal of management and should be consolidated; The decline in the quality income caused by the decline in the decline in quality costs, the decline in quality cost should be considered abnormal and must be stopped. Center, traditional quality cost theory is enterprise -centered.
6 Sigma Quality Management is the quality issue from the customer's point of view and emphasize customer satisfaction. However, according to the optimal quality model model The level is the most economical quality level considering from the enterprise. Obviously it is not necessarily the best quality level in the market. As a result, it allows defective products to put on the market. Lack of competitiveness. The optimal quality cost model looks at the problem from an isolated point of view. It does not consider the impact of the market on the enterprise. Impact.
. The theory of innovation quality and cost, improve quality and cost management
(1) Introduction of quality income. n The process, including quality and cost investment and quality income output. To fully reflect the benefits of 6 Sigma quality management, it is necessary to account for quality income, quality costs, and quality gains and losses. 6 The requirements for Quality Management of Sigma.
quality income is guaranteed or higher than the original level. The more value or value that the society may get. The quality here refers to the general term of the quality, process quality and product quality. The scientific grasp must carefully study the quality income of its benefit subject, that is, the quality income of the enterprise and the quality income of society.
. The quality income of an enterprise
The quality income of an enterprise should include the quality income achieved in this period and the potential quality income.
The quality income realized in this period is a direct income created by the company's comprehensive quality management during this reporting period, and it is a realized currency inflow. Generally, it includes seven parts of high -quality income, cost reduction revenue, reduction of waste and income, high -quality goodwill income, high -quality wide -selling income, increasing work quality income and other quality income.
The potential quality income of an enterprise is the quality income that the enterprise may get within a certain production cycle under the condition of continuous operation. Specifically, including potential waste reduction income, potential high -quality goodwill income, potential high -quality wide -selling income, potential work quality improvement income and other potential quality income.
This potential quality income is the extension of comprehensive quality management benefits in time. The complexity of the development of things, the continuity and long -termness of economic activities, determine certain expenditures of quality costs, such as some preventive costs and quality increase expenses, which cannot be immediately shared, and can only continue to play effectiveness in the future business cycle Essence The potential quality income is a deferred quality income realized in this period. Only by comprehensive accounting, can we provide comprehensive and reliable data for the company's micro -decision -making, and it is conducive to the management of the authorities' determination to based on long -term interests. To ensure the guarantee In the future, a favorable cash inflow creative condition will be formed for a long time, so that the current interests and long -term benefits will be unified.
. Social quality income
The quality income of society is the sum of all quality income created outside the enterprise. If the quality income brought to consumers due to the reduction in use costs, due to the reduction of damage to ecological balance, reducing the pollution of the environment, increasing the use of scarce resources, replacing the quality of non -renewable resources with agency products, Income, etc. The quality income of society is a macro -benefit, an indirect quality income, and has a certain vagueness. Because the main body of indirect income is consumers and society, it is not easy to calculate, and manufacturers often ignore when calculating quality income.
The special point of view is that under the quality management of 6 Sigma, the comprehensive quality management of an enterprise must achieve continuous success, and the long -term support and trust of the commodity market must be obtained. Quality income is the height of quality income -that is, how much congenital quality income can bring to users. Therefore, only by jumping out of the narrow world of enterprises, based on the market and society, we can focus on reducing the cost of life cycle and improving the quality income of users as an important task of quality management, and can the enterprise maintain a continuous competitive advantage.
(2) perfect quality cost.
The traditional quality cost includes four parts: prevention costs, appraisal costs, internal quality loss and external quality loss. Quality and cost should be all costs for quality management activities. Internal and external failure loss is not the consumption of quality management activities, but resulting in resulting, and should not be an organic component of quality costs. In addition, traditional quality costs have almost no reflection of quality improvement costs. The improvement and improvement of traditional products, the design and development of new products has become more and more core content of modern quality management. It does not reflect the cost of improving this part of quality, and it is impossible to provide complete value information for quality management decisions. According to our understanding, quality costs should include preventive costs, appraisal costs, quality improvement costs, and external quality assurance costs. Traditional internal and external quality loss is an important research object of quality and cost, but it does not directly constitute the content of quality and cost.
(3) Focus on quality and losses.
Ip quality and loss is the balance after the quality income minus the corresponding quality cost. As a comprehensive indicator of comprehensive assessment of the economy of quality management, quality and losses are the fundamental signs to measure whether comprehensive quality management has achieved results. If there is still a balance after the quality income compensation is compensated, the quality profit is formed, indicating that the quality and cost investment has achieved better results, and the comprehensive quality management has achieved certain results. The quality profits indicate that the investment in quality and costs is not effective, and the various tasks of comprehensive quality management need to be improved and improved.
6 Sigma Quality Management has achieved good results because on the one hand, with the continuous improvement of quality, quality loss decreases; on the other hand The sales volume and output are increasing, the production capacity of the enterprise is fully utilized, and the fixed cost of unit products will be reduced, which will reduce the cost of unit product. Although increasing quality will increase prevention costs and appraisal costs, the growth of quality income exceeds the increase in quality costs, so as product quality continues to increase from 3 Sigma to 6 Sigma, the profit margin of the enterprise continues to increase, the quality cost accounts for sales The proportion continues
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