This standard specifies the determination principle, calculation method, and accounting scope of internal loss cost and external loss cost of quality loss rate. This standard applies to the determination and accounting of quality loss rate by departments and enterprises. Departments and enterprises can refer to the provisions of this standard to formulate specific implementation measures suitable for their departments and enterprises. GB/T 13341-1991 Determination and accounting method of quality loss rate GB/T13341-1991 standard download decompression password: www.bzxz.net
This standard specifies the determination principle, calculation method, and accounting scope of internal loss cost and external loss cost of quality loss rate. This standard applies to the determination and accounting of quality loss rate by departments and enterprises. Departments and enterprises can refer to the provisions of this standard to formulate specific implementation measures suitable for their departments and enterprises.

National Standard of the People's Republic of China
Methods of determination and accounting of quality fallure rate
GB/T 13341—9t
The quality fallure rate is an important economic indicator in the quality indicator system, providing a scientific basis for macroeconomic decision-making. The purpose of determining and calculating the quality fallure rate is to reduce internal and external losses, seek economically reasonable and user-satisfied product quality levels, optimize resource allocation, promote and improve enterprise quality cost work, and continuously improve economic and social benefits. 1 Subject content and scope of application
This standard specifies the determination principle, calculation formula, and accounting scope of internal and external loss costs of the quality fallure rate. This standard applies to the determination and accounting of quality fallure rates by departments and enterprises. Departments and enterprises can refer to the provisions of this standard to formulate specific implementation measures suitable for their departments and enterprises. 2 Reference standards
GR6583.1 Quality management and quality assurance terms Part 1 GB/T10300.5 Quality management and quality assurance Guide to quality management and quality system elements GB/T13339 Guide to quality cost management
3 Terms
3.1 Quality failure ratequality failure rateThe ratio of the sum of the internal failure cost and the external failure cost of product quality cost to the total industrial output value (current price). 3.2 Internal failure costinternal failure costThe cost of the product before delivery due to failure to meet the specified quality requirements. 3.3 External failure costExternal failure costThe cost of claims, repairs, replacements or loss of reputation due to failure to meet the specified quality requirements after delivery. 3.4 Total value of industrial production The total result of the production and operation activities of an industrial enterprise in a certain period of time calculated by the "factory method" and expressed in monetary terms. It includes the value of finished products, the value of industrial operations and the difference between the initial and final value of finished products. 4 Calculation formula and calculation period 4.1 Calculation formula - Quality loss rate, % Where: F (%) - Internal loss cost (current price), 10,000 yuan; - External loss cost (current price), 10,000 yuan; Approved by the State Administration of Technical Supervision on December 29, 1991 G+×100, implemented on October 1, 1992 P - Total industrial output value (current price), 10,000 yuan. 4.2 Calculation period GB/T 13341—91
The quality loss rate is calculated based on the statistical data at the end of each month, quarter and year. :5 The statistical scope of internal loss cost (i.e. the three-level subjects included) 5.1 Loss of quality cost
The cost of finished products, semi-finished products and work-in-progress that cannot meet the quality requirements and cannot be repaired or are not economically worth repairing, as well as the cost of lost due to quality problems in the process of purchasing, transportation, warehousing and screening of purchased components, parts and raw materials; 5.2 Repair cost
The cost of repairing defective products 5.3 Downgrade loss fee
The cost of downgrading the product because the product quality does not meet the specified quality level. 5.4 Stoppage loss fee
The cost of downgrading the product because of quality problems. 5.5 Product quality accident handling fee
The cost of handling internal product quality accidents. Such as repeated inspection or re-screening. 6 Statistical scope of external loss cost (i.e. the three-level subjects included) 6.1 Claim fee
The claim fee for the user due to product quality not meeting the requirements 6.2 Return loss fee
The loss caused by the user returning or exchanging the product due to the product quality not meeting the requirements. 6.3 Discount loss fee
The loss caused by the product selling at a discount because the product quality does not meet the quality standards. 6.4 Warranty fee
The fee paid for providing repair services to users according to the warranty regulations, and the total salary of the warranty service personnel and the employee welfare funds withdrawn.
Collection and aggregation of praise
7.1 Collection channels of fees||t t||Directly obtained from various existing accounting original vouchers and accounting accounts: a
Analyze and obtain from various existing accounting original vouchers and accounting accounts, b.
Analyze and obtain from statistical original data or vouchers: l. Analyze and obtain from various quality original vouchers. 7.2 Collection of expenses
7.2.1 According to the original vouchers of the secondary accounts of internal loss cost and external loss cost and the expenditure scope of expenses, collect them according to the collection content.
7.2.2 The collection content is as stipulated in Appendix A (Supplement). 7.2.3 The expenditure scope is as stipulated in Appendix A (Supplement). 7.3 The accounting results are filled in the comprehensive report of quality loss rate in Appendix B (reference). Second-level category: internal loss cost and external loss cost collection content and expense expenditure model (supplementary) CB/T13341-91 Appendix A Internal loss cost and external loss cost collection content and expense expenditure model (supplementary) Third-level category: 1. Report loss fee 2. Repair fee 3. Downgrade loss fee 4. Work stoppage loss fee 5. Product quality accident handling fee 1. Case compensation fee 2. Return loss fee: Discount loss fee 4. Warranty fee Contents of the product due to finished products and semi-finished products , the costs of scrapping work-in-progress because it does not meet the quality requirements and cannot be repaired or is not economically worth repairing, as well as the costs of purchasing components, parts, and raw materials due to quality problems during procurement, transportation, storage, and screening. The costs paid to repair defective products and make them meet the quality requirements. The costs of downgrading products due to failure to meet the specified quality grade. The costs of downgrading due to quality problems. The costs of handling internal product quality problems. The costs of compensation for complaints filed by users due to product quality failures. Fees paid due to product quality not meeting the standard. Fees incurred by users for returns and exchanges. Fees reported for sales at a discount due to product quality not meeting the standard. Fees paid for providing users with repair services according to warranty regulations, as well as the total wages of warranty service personnel and the employee welfare fund drawn. Scope of expenses. Finished products, semi-finished products, components, parts, work-in-progress, raw material costs and labor costs scrapped during the production process, procurement, transportation, warehousing, screening, etc., raw material costs and labor costs. Energy and power consumption, labor costs and replacement of parts, raw material costs. Costs of production loss, loss of difference between qualified product price and downgraded product price, net production loss during downtime, repeated inspection costs, unit selection costs, etc., compensation paid to users (including fines), claim handling fees and travel expenses, etc., product packaging loss, transportation costs and net loss of returned products, etc., loss of difference between sales price and discount, travel expenses, office expenses, labor insurance fees, replacement parts costs, required equipment and tools, transportation costs. As well as total wages and employee welfare funds drawn, sources of use, basic production base, basic production base, in production,Auxiliary land
Enterprise management fees, vehicle
resource funds
Enterprise management fees
Enterprise management fees
Internal lossWww.bzxZ.net
External loss
loss cost
Third-level subjects
Third-level subjects
Third-level subjects
Third-level departments
Second-level departments
Level subjects
Internal loss amount (current price)
Loss amount (current price)
Total output value of the industry (current price)
Quality loss rate
Analysis results:
Report unit price:
Additional notes:
This standard is proposed by the State Bureau of Technical Supervision. GB/T 13341—91
Appendix B
Comprehensive report of quality loss rate
(reference)
Plan for this period
This standard is drafted by China Institute of Standardization and Information Classification and Coding. Actual amount for this period
Difference with base period
The main contributors of this standard are Chen Zhitian, Jiang Xiulin, Li Tienan, Xu Yougang, Yu Meiwu, Wang Jiuzhen, Liu Zhonghe and Liu Liangchai. Unit: Yuan
Difference with plan
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