2 Quality Time Theory of Constraints n Quality

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전략적 원가관리 2 품질(Quality), 시간(Time), 제약자원이론(Theory of Constraints)

전략적 원가관리 2 품질(Quality), 시간(Time), 제약자원이론(Theory of Constraints)

경쟁도구로서의 품질 n 품질(Quality) –구매시나 사용 중에 고객을 만 족시키기 위해 작성된 명세서에 따라

경쟁도구로서의 품질 n 품질(Quality) –구매시나 사용 중에 고객을 만 족시키기 위해 작성된 명세서에 따라 제품 또 는 서비스가 만들어지거나 실행되는 전체적인 특징이나 속성 the total features and characteristics of a product or a service made or performed according to specifications to satisfy customers at the time of purchase and during use n 품질은 원가를 절감시키고 고객을 만족시키는 데 초점을 둔다. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -2

품질의 2가지 측면 1. 설계품질(Design Quality) – 제품이나 서비 스의 속성이 소비자의 필요성과 요구에

품질의 2가지 측면 1. 설계품질(Design Quality) – 제품이나 서비 스의 속성이 소비자의 필요성과 요구에 얼마 나 일치하는지에 대한 것이다. refers to how closely the characteristics of a product or service meet the needs and wants of customers 2. 적합품질(Conformance Quality) – 제품 또 는 서비스의 성과가 그의 설계 및 제품명세서 와 일치하는 가에 대한 것이다. refers to the performance of a product or service relative to its design and product specifications To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -4

품질(Quality)과 실패(Failure) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

품질(Quality)과 실패(Failure) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -5

품질원가(Costs of Quality) 품질원가(COQ: cost of quality)란 저품질 제품을 생산함으로써 야기되는 원가 또 는

품질원가(Costs of Quality) 품질원가(COQ: cost of quality)란 저품질 제품을 생산함으로써 야기되는 원가 또 는 이를 예방하는 과정에서 발생하는 원가이다. To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -6

품질원가 보고서(COQ Report) 4가지 범주별로 품질원가를 집계한 표 품질원가보고서 예: 유인물 참조 To accompany

품질원가 보고서(COQ Report) 4가지 범주별로 품질원가를 집계한 표 품질원가보고서 예: 유인물 참조 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -8

비재무적인 품질 측정치 n 산출량에서 양품비율 n 산출량에서 불량품비율 n 반품율 n 적시배달율 n

비재무적인 품질 측정치 n 산출량에서 양품비율 n 산출량에서 불량품비율 n 반품율 n 적시배달율 n 종업원이직율 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -10

품질원가 예제 1 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006

품질원가 예제 1 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -11

품질원가예제 2 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

품질원가예제 2 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -12

품질원가예제 3 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

품질원가예제 3 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -13

고객대응시간의 구성 n 고객대응시간의 구성(교재 p. 508참조) n 접수시간(receipt time) n 생산리드타임(manufacturing lead time)

고객대응시간의 구성 n 고객대응시간의 구성(교재 p. 508참조) n 접수시간(receipt time) n 생산리드타임(manufacturing lead time) n 배달시간(delevery time) n 생산리드타임(생산소요시간) n 대기시간(waiting time) n 제조시간(manufacturing time) To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -15

시간원가 예제 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

시간원가 예제 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -17

시간원가 예제 계속 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006

시간원가 예제 계속 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -18

시간원가 계속 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by

시간원가 계속 To accompany Cost Accounting 12 e, by Horngren/Datar/Foster. Copyright © 2006 by Pearson Education. All rights reserved. 19 -19