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质量成本(以下简称COQ)是产生、发现、纠正和防止缺陷的成本。一个正确测算过的COQ是一个能在多方面改善盈利的经营管理工具。有些文献提出,COQ应占总营业额的2.5％左右。日本的汽车工业,其COQ在2.5～4.0％的范围内,但对美国公司近期考察的结果表明,其COQ通常竟占营业额的10～20％。值得注意的是,美国汽车工业的经营利润只占总营业额的10％。可见近期美国工业降低成本、提高利润的规划是不完备的,仍旧拘泥于传统的经营结构,主要目标只集中于降低劳动力成本。管理部门认为COQ是一笔小数,又不易
Quality Cost (COQ) is the cost of creating, discovering, correcting, and preventing defects. A correctly measured COQ is a business management tool that can improve profitability in many ways. Some literature suggests that COQ should account for about 2.5% of total turnover. In Japan’s auto industry, its COQ is in the range of 2.5 to 4.0%, but the results of recent inspections of US companies show that its COQ usually accounts for 10 to 20% of turnover. It is worth noting that the operating profit of the US auto industry only accounts for 10% of the total turnover. It can be seen that the recent US industry’s plan to reduce costs and increase profits is incomplete and still sticks to the traditional operating structure. The main goal is only to reduce labor costs. Management believes that COQ is a decimal, but not easy