Some standard content:
National Standard of the People's Republic of China
Guide to management of quality cost
Guide to management of quality related costsGB/T 13339 91
The implementation of quality cost management is to continuously improve the quality assurance capability, meet the needs of the society for products with appropriate quality standards, reduce the total cost of products, and continuously improve economic benefits; and provide a basis for assessing the effectiveness of the quality system, evaluating the quality management effect, and conducting quality incentives.
1 Subject content and applicable scope
This standard defines the basic principles of quality cost management, forecasting and planning, accounting and analysis, control and assessment, and the content and procedures of quality cost reports.
This standard is applicable to the management of quality costs in departments and enterprises: All departments and enterprises can refer to the provisions of this standard to formulate specific implementation measures suitable for their departments and enterprises.
2 Referenced standards
G13 6583. Quality management and quality assurance terminology Part 1 (13/110300.5 Quality management and quality assurance Quality management and quality system elements Guide 3 Terminology
3.1 Quality
The sum of characteristics and properties of a product, process or service that meet specifications or requirements (or needs). 3.2 Quality related costs rosts The cost required to keep product quality at the specified level. It includes pre-production cost, appraisal cost, internal loss cost and external loss cost. In special cases, external quality assurance cost shall be added. 3.2.1 Prevention costpreventioncust
The cost paid for preventing defective products and failures. 3.2.2 Appraisal costappraisalcosl
The cost paid for assessing whether the product meets the specified quality requirements. 3.2.3 Internal loss costinternaiEaiturecostThe cost of loss caused by failure of the product to meet the specified quality requirements before delivery. 3.2.4 External loss costcxtcrnalfailurecostThe cost of product delivery. The costs of failure to meet the specified quality requirements, resulting in claims, repairs, replacements or loss of reputation, etc.: 3.2.5 External quality assurance costs cxtcrialnualityassurancecast The costs paid to provide objective evidence required by users, which include special and additional quality assurance measures, procedures, data, verification tests and assessments (such as the costs of testing special safety performance by recognized independent testing agencies). 3.3 Explicit quality costs and implicit quality costs
According to the existence and formation of quality costs, they can be divided into explicit quality costs and implicit quality costs. Approved by the State Administration of Technical Supervision on December 29, 1991 and implemented on October 1, 1992
GB/T 13339 --91
3. 3. 1 Explicit quality costsexpliit quality costs Quality costs included in the scope of cost expenditure according to the current national cost accounting system: and quality costs incurred by special funds. 3.3.2 Implicit quality costsimpliciiquality Casts are not included in the cost expenditure scope stipulated by the current national cost accounting system, nor are they included in the special fund. They are not actual expenditures, but they reflect the reduction of actual benefits, such as product downgrades, price cuts, and downtime losses. 4 General Principles
4.1 Quality cost belongs to the category of quality economics: it includes the expenses incurred in ensuring and guaranteeing satisfactory quality, as well as the losses caused by failure to achieve satisfactory quality.
4.2 Quality cost accounting work shall be managed by the relevant national departments and the financial departments of enterprises. Under the premise of not violating the current cost accounting system, it shall be mainly calculated with accounting as the main method and supplemented by statistical accounting, and shall be coordinated with the provisions of the current cost accounting system. 4.3 Explicit quality costs shall be calculated within the scope of cost expenditure stipulated by the state; implicit quality costs shall be counted separately by relevant departments. 5 Quality cost management
5.1 Principles of implementing quality cost management
5.1.1 The implementation of quality cost management should be based on seeking appropriate product quality as the basis, improving the quality management level and quality assurance capabilities. 5.1.2 The implementation of quality cost management must coordinate the measurement, accounting, analysis, control and assessment, and use them as the basis to ensure that the accounting data is accurate, the analysis is thorough, the control is effective, and the assessment is true. 5.1.3 The implementation of quality cost management must give full play to the quality functions of various departments to achieve appropriate product quality costs and improve economic and social benefits.
5.2 Organization and structure
The implementation of quality cost management should establish a management system, which is responsible for organizing, coordinating and implementing quality cost work and quality improvement plans. It should be equipped with full-time (part-time) quality cost accounting and management personnel, who are responsible for the collection, analysis and processing of quality cost information. 5.2.1 The director is fully responsible for the quality cost management work. 5.2.2 The chief engineer is responsible for the comprehensive analysis and improvement of quality cost. 5.2.3 The chief accountant is responsible for the authenticity and accuracy of quality cost forecasting, planning, accounting, economic analysis and quality cost data. 5.2.4 The chief accountant is responsible for the issuance, control, implementation and benefits of quality cost indicators. 5.3 Scope of responsibilities
5.3.1 The Finance Department
Formulates the annual quality cost plan;
Determines the quality cost structure;
Organizes the collection of quality cost data and conducts statistics and accounting; organizes the economic analysis of quality cost, and regularly provides quality cost economic analysis reports and relevant information to the leaders and quality departments; d
Prepares and provides the reports required for the collection, statistics, accounting and economic analysis of quality cost data. 5.3.2 Quality Department
Organize the implementation, supervision and assessment of quality cost plan; b.
Responsible for the comprehensive analysis of quality cost and provide quality cost report to the leadership regularly; c.
According to the comprehensive analysis results of quality cost, formulate corresponding quality improvement plan and coordinate other departments to implement it; d. Make arbitration for disputed quality cost responsibility. 5.3.3 Other departments
Organize the implementation of the quality cost plan of their department: a.
Collect, calculate and provide The quality cost data of this department shall be reported on schedule; h.
c. Provide the quality cost analysis report of this department: 5.4. Implementation process of quality cost management
CB/T1333991
5.4.1 Employees shall be taught about quality cost management knowledge: Quality cost management business training shall be conducted for personnel related to quality cost management such as financial personnel and quality management personnel;
5.4.2 Establish a cost management system for quality personnel to clarify their duties and provide organizational guarantee for the implementation of quality cost management. According to the actual situation of the department and the enterprise, formulate quality cost management methods so that quality cost management has rules to follow. 5.4.33
5.4.4 Formulate a quality cost plan according to the quality cost target. 5.4.5
Regularly calculate and analyze the spare costs of quality cost. 5.4.6
Periodically assess the quality cost,
Analyze the quality cost and compile the quality cost report to provide a basis for quality improvement: 5.4.8 According to the quality cost report, combined with the specific situation, determine the quality improvement target and corresponding improvement measures, and organize the implementation. Adjust the quality management work focus of the department and the enterprise to give full play to the effectiveness of the quality system. 6 Quality cost forecasting and planning
6.1 Determine the comparison base period and comparison number
The enterprise should determine the comparison base period and comparison number according to the actual situation. The base period should generally be selected as a representative period. Once the base period is determined, it should remain relatively stable. The selected comparison base number should explain the operating conditions of the enterprise from different angles, and should be adjusted accordingly according to the changes in the enterprise's management level. The comparison number generally has the following types:! Additional base number, such as fixed quota, etc.:
b Cost base, such as product cost, quality cost, etc. Sales base number, such as commodity sales, etc.: l. Output figures. Total output, industrial output value, etc. 6.2 Quality cost indicator system
Quality cost indicator system mainly includes the following indicators: a.
Prevention cost,
Prevention cost rate (%)
Quality cost
Identification cost rate (%) =
Identification cost,
Quality base cost
Internal loss cost rate (%)
Loss cost × 100
++++++++++
External loss cost,
External loss cost rate (%) =
Quality base cost
Internal loss cost + external loss cost × 100….Quality loss density (%) -
Total industrial output value
Internal loss cost × 100
Product cost Internal quality loss rate (%) = Product cost
Unit product quality cost (yuan/unit product) = Product quality base cost g
Product output
..... (3)
+++++++++ (5)
When measuring, planning, analyzing and evaluating quality cost, we should combine the characteristics of the department and the enterprise as well as the analysis, evaluation object and current work focus, use different comparison bases to form corresponding quality cost indicators, add or delete appropriate indicators to establish a quality cost indicator system suitable for this department and the enterprise
6.3 Quality base cost forecast
Quality base cost forecast The main basis for formulating quality cost plan is to make long-term, medium-term and short-term forecasts for quality base cost indicators for a whole period by analyzing the dependence between various quality factors and quality domain costs. The main basis for quality cost forecasting:
The historical data of the enterprise:
h, the enterprise's policy and monthly standards:
. Quality cost data of the same industry at home and abroad: CB/T13339-91
d The technical conditions of product production and product quality requirements have special requirements,
6-4 Quality cost plan
The formulation of quality cost plan should be coordinated with the enterprise's comprehensive business plan, quality plan and product cost plan. 6.4.1 The quality cost plan should be formulated based on the quality cost forecast results. 6.4.2 The quality-based cost plan includes:
Unit product quality cost plan:
Total quality cost plan:
Quantity cost proportional calculation:
Planning policy implementation and expense plan.
6.4.3 Quality test plan should specify:
Quality cost target to be achieved:
Measures to be taken to complete the quality test plan: h.
Inspection and assessment of quality cost indicators.
7 Quality test plan subject setting and accounting
7.1 Cost cost subject setting
1.1 Let the subject setting principle
Production cost accounting system of the country:
Can specifically reflect the requirements of quality management and economic accounting: h.
Recover statistics, accounting, comparison and analysis, which is conducive to quality improvement; d. According to the purpose and scope of occurrence of quality costs; All departments and enterprises can add or delete the three-level subjects specified in this standard according to their specific conditions. 7.1.2 Quality cost section
1.1.2.1 Quality cost includes three levels of subjects: first-level subject: quality cost; second-level subjects: prevention cost, appraisal cost:, internal loss cost, external loss cost. If there are special requirements to add external quality assurance cost, the first-level subject shall refer to the provisions of the following items. 1.2.2 Quality cost section
a: Quality training fee is the cost paid for training to achieve quality requirements or improve product quality, improve employees' quality awareness and quality management professional level; b: Quality management activity fee is the cost paid for promoting quality management work. Such as quality management association funds, quality management consulting and diagnosis fees, quality reward fees, quality information fees and the fees paid for a series of activities such as formulating quality policies, plans, goals, compiling quality manuals and related documents, and the office expenses of the quality management department:. Quality improvement fee: Fees paid to ensure or improve product quality; d. Quality review fee: Fees paid for reviewing the product quality audit and quality system of the department or enterprise, as well as fees paid for quality review before new products are put into production. Wages and welfare fund: Total wages of personnel engaged in quality management and welfare fund extracted from the labor. 7.1.2.3 Identification costs include the following three items: a. Test and inspection fees: Fees paid for testing and inspecting purchased raw materials, parts, components and outsourced parts, as well as work-in-progress, semi-finished products and finished products in the production process according to quality requirements: Quality inspection department: Office expenses paid by the quality inspection department for carrying out daily inspection work; b.
C. "Wage and welfare fund: Total wages of test and inspection staff and employee loss fund extracted: Testing equipment maintenance fee: Maintenance, calibration, repair and depreciation of testing equipment. d.
7.1.2-4 Internal loss costs include the following three items: GB/T 13339-- 91
Product quality loss fee: the cost of finished products, semi-finished products and work-in-progress being scrapped because they do not meet the quality requirements and cannot be repaired or are not economically worth repairing, as well as the cost of purchased components, parts and raw materials due to quality problems during the procurement, transportation, warehousing and screening process; b: Rework fee: the cost paid to repair unqualified products and make them meet the quality requirements; c: Downgrade loss fee: the cost of downgrading the product because the quality does not meet the specified quality grade; d. Work stoppage loss fee: the cost of work stoppage due to quality reasons; e. Product quality accident handling fee: the cost paid to handle internal product quality problems, such as re-screening or repeated inspection, etc. Payment fees
7.1.2.5 External loss costs include the following: a. Case compensation fees: fees paid for compensation and handling of complaints filed by users due to product quality not meeting standards; b.
Discount loss fees: fees incurred due to product quality not meeting standards and resulting in product returns and exchanges; c.
Warranty fees: fees paid for providing repair services to users based on warranty certificates, total wages of warranty service personnel, and employee welfare funds drawn; d.
7.1.2.6 External quality assurance costs include the following: Daily quality assurance measures fees Quality management costs increased in response to special requirements of users: a.
b Product quality confirmation test fees are the fees paid for quality confirmation tests to provide a basis for product quality control: Assessment fees are the fees paid for product quality certification according to special requirements. 7.2 Quality cost accounting
Quality cost accounting is the most important part of quality management. 7.2.1 The verification of quality costs should be carried out according to the various levels of quality cost accounts. The explicit quality costs are calculated by the accounting department, and the implicit quality costs are calculated according to the statistical items. The quality cost or cost is the sum of the explicit quality cost and the implicit quality cost. 7.2.2 The accounting of quality cost is still based on the department and the enterprise. The specific conditions of the quality cost account (such as production characteristics, product characteristics), usually consistent with the corresponding product cost accounting cycle. 7.2.3 The quality cost accounting responsibilities should be used for statistical accounting and clear responsibilities. According to the specific content of the quality cost account, the scope of expense expenditure and the area where the expenses occur, it will be assigned to the relevant departments, establish accounting outlets, clarify the transmission procedures, and carry out responsibility management. The financial department of the enterprise should establish a complete expense collection and allocation system and corresponding expense data reports. Each quality cost management department should establish corresponding quality cost account, clarify the collection scope and channels of quality cost data and related source vouchers, and report the reports to the financial department on schedule.
7.2.4 Expenditure scope of quality cost
a: Costs of various raw materials, power fuels and items consumed for quality management and product quality improvement; b: Total wages of quality management personnel and quality inspection personnel, as well as the employee welfare fund, trade union funds, employee education funds and various allowances drawn; Total wages of other staff engaged in quality management, quality inspection, after-sales service, etc. calculated in accordance with regulations and the employee welfare fund drawn; P
Depreciation of equipment, instruments and meters used by the quality management department and the inspection department, as well as the actual payment of medium and small repair fees, daily maintenance and calibration fees and fees for quality inspection 1. Amortization of low-value consumables such as tools and gauges used in measurement and quality inspection; 2. Office expenses, travel expenses, labor insurance fees, etc. related to quality management of the quality management department, inspection department and other departments; 3. Internal loss expenses such as shutdown losses, rework, scrapping, production reduction, product downgrade, etc. caused by internal quality failure to meet requirements, as well as external quality loss expenses of external maintenance, sales, service and other departments caused by product quality failure to meet standards; 4. Expenses paid by quality organizations for product quality control, certification, testing, and audit and consultation on the quality system; 5. Other expenses and quality bonuses related to quality management, quality inspection and product quality. 7.2.5 Collection channels of quality cost data
GB/T 13339-91
Directly obtained from various existing accounting original vouchers and accounting accounts, a.
Analysis and acquisition from existing customer accounting original vouchers and accounting accounts; c.
Analysis and acquisition from statistical original data or consumption vouchers; d.
7. 2.6 Original vouchers and collection of quality costs The explicit original vouchers of quality costs (accounting original vouchers) are collected by accounting subjects, and the implicit original vouchers of quality costs (statistical original vouchers) are collected by statistical items. b.
The collection of quality cost costs is detailed in Appendix A (reference). The content of the voucher categories is detailed in Appendix B (reference). 7.2.7 Allocation of quality costs
Explicit quality costs are calculated as quality costs according to the current product cost accounting method. The direct costs of implicit quality costs are first directly included in the corresponding production costs, and the indirect costs are allocated to the quality costs of each product. The principles of allocation can refer to the corresponding principles stipulated in the cost accounting system. 8 Comprehensive analysis and report of quality cost
8.1 Comprehensive analysis of quality cost content:
. Analysis of the composition and trend of the measured costs
b. Comparison and analysis of the implementation of the quality cost plan indicators in the reporting period with the base period and the previous period, and the analysis results are filled in the appendix (reference material
Typical event analysis.
8.2 Comprehensive analysis results of quality cost
Point out the key areas and ten factors affecting quality cost in the reporting period, clarify the direction of attack, and propose improvement measures; b. Make a qualitative or quantitative evaluation of the effectiveness of the quality management system: b. Propose the focus and goals of the next period's quality cost work. 8.3 Quality cost report
The quality cost report is the quality management department's Written materials on the investigation, analysis and suggestions of the quality cost management activities or typical events of the previous period by the finance department.
The quality management department should provide quality cost reports to the leaders regularly so that they can monitor the quality cost and consider it in conjunction with other economic indicators, such as total output value, sales, profits, etc., in order to: evaluate the applicability and effectiveness of quality management; a
discover other aspects that need attention;
determine the monthly targets for quality and quality cost.
8.3.1 Contents of quality cost report
Based on the quality cost statistics and accounting results, calculate the appropriate analysis ratio, conduct quality cost level analysis and quality cost comparison analysis, and put forward the corresponding analysis results: b. Analyze and propose key factors that affect quality costs, and determine improvement measures: propose specific analysis results of typical events. 8.3.2 The quality cost report has four forms: graphical, tabular, narrative and comprehensive. The reporting unit should determine the format and amount of the quality cost report and the content of the report based on the actual situation and the level of the reporting department.
9 Quality cost control and assessment
9.1 Quality cost control
GB/T13339—91
Quality cost control should run through the entire process of quality formation, including pre-control, in-process control, and post-process disposal. 9.1.1 Develop a control plan based on the determined quality cost targets. 9.1.2 Based on Quality cost control targets and control plans are formulated and specific control measures are implemented. According to the occurrence area of quality cost, the quality cost control targets are decomposed layer by layer, and graded control is implemented. The control plan is implemented, the actual situation is summarized, measures are formulated, and control is implemented. 9.2 Quality cost assessment Based on the quality cost plan indicators and quality improvement plans, the completion of departments and enterprises is assessed. The specific assessment method should be formulated in combination with the actual situation as one of the contents of the quality cost management method. First-level subject: 1. Prevention cost 1. Appraisal cost 2. Quality management activity fee 3. Quality inspection income
Measures fee
1. Quality review
5. Wages and welfare
Profit fund
1. Test and inspection
2. Quality inspection
Department office expenses
3. . Funds and trip
Profit fund
4. Inspection section preparation
Maintenance discount fee
GB/T 13339—91
Appendix A
Detailed list of quality cost and expense collection
(reference)
Collection content
Expenses paid for training to meet the requirements of the quality register or improve the quality of products and enhance the basic awareness and professional level of quality management
Expenses paid for promoting quality management
And for formulating quality policies, plans and targets. Expenses for preparing quality basic books and related documents, etc.
Expense sources
Enterprise Management Classics
Lecturers are related to training personnel
Registration fees, stationery fees, material fees and teaching subsidies
Quality Management Association funds, quality management
consultation and diagnosis fees, quality reward fees, Q group
group activity fees, quality review fees, quality outlook
: expenses paid for a series of activities and quality reporting fees, printing fees, office expenses, travel expenses and office expenses of the quality management department
Expenses paid to ensure or improve product quality
Expenses paid for the assessment of the product quality audit and medical system of this department and the company, and expenses paid for the original quality review before new product review
Total salary of quality management personnel and welfare funds for employees
Expenses paid for testing and inspection of purchased raw materials, parts, components and outsourced parts, as well as work-in-progress, semi-finished products and finished products in the production process according to quality requirements
Office expenses paid by the quality inspection department for carrying out inspection work
Total salary of quality inspection and inspection personnel and the withdrawal of profits
Maintenance, calibration, repair and depreciation of testing equipment
Administrative expenses related to enterprise management expenses, special inspection and research funds
Related purchase of equipment, research and investigation management fees, and testing means fees. Including product creation! The workshop expenses include material fees, meeting fees, small public expenses and relevant funds and the withdrawal of employee welfare funds, the enterprise management fees paid by entrusting external inspection and appraisal, workshop expenses, enterprise management fees, expenses, travel expenses of inspection personnel, and materials! Maintenance expenses, energy costs, labor insurance fees, destructive inspection fees and related expenses
Office expenses
Wages and employee welfare funds
Repair expenses, medium and small repair costs
Maintenance and promotion fees
Enterprise management fees
Enterprise management fees,
Workshop expenses
Enterprise general management fees
Maintenance expenses
Secondary items
Third, internal loss costs
Fourth, external loss costs
Level H
1. Grip loss
2. Return fee
3. Downgrade offset
4. Stoppage head
GB/T 13339-91
Continuation Table A1
Collection Content
The costs incurred due to finished products, semi-finished products and work-in-progress not meeting the quality requirements and being difficult to repair or being economically unworthy to repair, as well as the costs incurred due to quality problems in the procurement, transportation, storage and screening of purchased components, parts and genuine materials
For repairing defective products and Costs paid to meet quality requirements Costs incurred due to product quality not meeting specified quality requirements Costs incurred due to product quality problems or suspension of production Costs incurred due to product quality problems 5. Costs incurred by the product quality management system for handling internal product quality problems 1. Claim fees 2. Return losses 3. Discount losses 4. Warranty fees, external quality assurance 1. Quality assurance certificate measures fees 2. Product quality experiment fees 3.Assessment fee
Fees paid
Fee paid for compensation and handling of complaints filed by users due to domestic quality tests failing to meet standards
Fee for user returns and exchanges due to product quality failing to meet standards
Fee for discount due to product pressure failing to meet standards
Fee for reporting loss of sales scale
Fee paid for providing repair services to users according to warranty regulations and the total salary of warranty service personnel and the employee profit fund drawn
Quality increase due to special requirements of users
Management expenses: the expenses paid for providing users with quality control and verification tests based on the selected products; the expenses paid for quality certification according to special requirements of users; the expenses of finished products, semi-finished products, core components, parts, in-process products, raw materials scrapped in the production process and in the process of procurement, transportation, warehousing, screening, etc.; the expenses of labor costs and the expenses of replaced parts and raw materials; the expenses of basic production. The price of basic production products is the price of downgraded products! The difference loss caused by basic production
The loss of the original product value during the production period
Repeated inspection fees, re-screening fees
Compensation paid to users (including indirect payment), claim processing fees and travel expenses, etc.
Loss of crystal packaging, transportation costs and net loss of returned
same product, etc.
Loss of the difference between the sales price and the discounted price
Travel expenses, office expenses, labor insurance fees, replacement parts costs, required equipment, tools, transportation costs, as well as total wages and benefits drawn Basic enterprises, etc.
Basic production, auxiliary
Enterprise management fees,
Workshop expenses
Enterprise management fees
Enterprise management fees
Enterprise management fees
Enterprise management fees
Enterprise management fees
Enterprise management fees
Original certificate of quality expenses
Original voucher of obvious quality expenses
(Original accounting voucher)
Including original certificate of quality expenses
(Original statistical voucher)
GB/T 13339
Appendix B
Classification of original vouchers used in quality
(reference)
Original vouchers for cost expenditure paid in cashOriginal vouchers for material collection
Expense transfer
Original vouchers
Expense adjustment
Original compensation vouchers
Withdrawal of depreciation and surplus fund, calculation sheet. Material distribution sheet
Detailed list of losses of defective products and rework
or summary sheet
Labor cost calculation sheet for quality management activities
Product downgrade and price reduction loss report sheet
Quality maintenance shutdown loss report sheet
Statistical table of other basic expenses paid outside the cost Pre-paid cost
Appraisal cost
Internal loss reporting cost
External loss statement
Point-level department
Level-level secretary
Level-level department
Level-level subject
Third-level subject
Third-level subject
Third-level subject
Third-level subject
Deep-level subject
Third-level subject
Level-level subject
Level-level subject| |tt||Level 1 subject
Level 3 subject
Level 3 subject
Prevention cost rate
Set or cost rate
GB/T13339--91
Appendix ℃
Comprehensive report of quality cost
(reference)
Plan for this period
Actual amount for this period
Difference between this period and base period
Unit: Yuan
Difference between plan
Internal loss rate
External loss rate
Quality loss rate
Unit output quality cost
Internal quality loss rate
Analysis results:
Unit of the table:
Additional notes:
The standard is proposed by the National Technical Supervision Bureau. Base
GB/T 13339
Continued Table C1
Base period plan
This standard was drafted by the China Standardization and Information Classification and Coding Research Institute. Actual value of this period
and base period amount
The main drafters of this standard are Chen Xintian, Yu Guanfen, Jiang Xiulin, Li Tienan, Xia Jiuzhen, Liu Zhonghe, Liu Liangrong, and Xu Yougang. Unit Yuan
and the difference between theReplacement parts cost, required equipment, tools, transportation costs, as well as total wages and benefits for employees, basic production, auxiliary enterprise management fees, workshop expenses, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, original certificates of quality expenses (original accounting certificates), including original certificates of quality expenses (original statistical certificates), GB/T 13339
Appendix B
Classification of original vouchers used in quality
(reference)
Original vouchers for cost expenditure paid in cashOriginal vouchers for material collection
Expense transfer
Original vouchers
Expense adjustment
Original compensation vouchers
Withdrawal of depreciation and surplus fund, calculation sheet. Material distribution sheet
Detailed list of losses of defective products and rework
or summary sheet
Labor cost calculation sheet for quality management activities
Product downgrade and price reduction loss report sheet
Quality maintenance shutdown loss report sheet
Statistical table of other basic expenses paid outside the cost Pre-paid cost
Appraisal cost
Internal loss reporting cost
External loss statement
Point-level department
Level-level secretary
Level-level department
Level-level subject
Third-level subject
Third-level subject
Third-level subject
Third-level subject
Deep-level subject
Third-level subject
Level-level subject
Level-level subject| |tt||Level 1 subject
Level 3 subject
Level 3 subject
Prevention cost rateWww.bzxZ.net
Set or cost rate
GB/T13339--91
Appendix ℃
Comprehensive report of quality cost
(reference)
Plan for this period
Actual amount for this period
Difference between this period and base period
Unit: Yuan
Difference between plan
Internal loss rate
External loss rate
Quality loss rate
Unit output quality cost
Internal quality loss rate
Analysis results:
Unit of the table:
Additional notes:
The standard is proposed by the National Technical Supervision Bureau. Base
GB/T 13339
Continued Table C1
Base period plan
This standard was drafted by the China Standardization and Information Classification and Coding Research Institute. Actual value of this period
and base period amount
The main drafters of this standard are Chen Xintian, Yu Guanfen, Jiang Xiulin, Li Tienan, Xia Jiuzhen, Liu Zhonghe, Liu Liangrong, and Xu Yougang. Unit Yuan
and the difference between theReplacement parts cost, required equipment, tools, transportation costs, as well as total wages and benefits for employees, basic production, auxiliary enterprise management fees, workshop expenses, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, enterprise management fees, original certificates of quality expenses (original accounting certificates), including original certificates of quality expenses (original statistical certificates), GB/T 13339
Appendix B
Classification of original vouchers used in quality
(reference)
Original vouchers for cost expenditure paid in cashOriginal vouchers for material collection
Expense transfer
Original vouchers
Expense adjustment
Original compensation vouchers
Withdrawal of depreciation and surplus fund, calculation sheet. Material distribution sheet
Detailed list of losses of defective products and rework
or summary sheet
Labor cost calculation sheet for quality management activities
Product downgrade and price reduction loss report sheet
Quality maintenance shutdown loss report sheet
Statistical table of other basic expenses paid outside the cost Pre-paid cost
Appraisal cost
Internal loss reporting cost
External loss statement
Point-level department
Level-level secretary
Level-level department
Level-level subject
Third-level subject
Third-level subject
Third-level subject
Third-level subject
Deep-level subject
Third-level subject
Level-level subject
Level-level subject| |tt||Level 1 subject
Level 3 subject
Level 3 subject
Prevention cost rate
Set or cost rate
GB/T13339--91
Appendix ℃
Comprehensive report of quality cost
(reference)
Plan for this period
Actual amount for this period
Difference between this period and base period
Unit: Yuan
Difference between plan
Internal loss rate
External loss rate
Quality loss rate
Unit output quality cost
Internal quality loss rate
Analysis results:
Unit of the table:
Additional notes:
The standard is proposed by the National Technical Supervision Bureau. Base
GB/T 13339
Continued Table C1
Base period plan
This standard was drafted by the China Standardization and Information Classification and Coding Research Institute. Actual value of this period
and base period amount
The main drafters of this standard are Chen Xintian, Yu Guanfen, Jiang Xiulin, Li Tienan, Xia Jiuzhen, Liu Zhonghe, Liu Liangrong, and Xu Yougang. Unit Yuan
and the difference between the
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