六西格玛理论提出“不良质量成本”,的概念,指出质量成本损失是由于质量不

Six Sigma theory puts forward the concept of "bad quality cost", pointing out that the quality cost loss is the sum of the cost loss caused by poor quality. It includes not only the obvious quality cost, but also the implicit quality cost loss. The cost of poor quality is like an iceberg. What is exposed on the water is the obvious loss of scrap, rework, repair, warranty and so on. This part of the proportion only accounts for approximately, and more is the loss hidden under the water. This part is usually not for people. It pays attention to it, but it does exist, such as inventory backlog, overpayment of raw materials urgently purchased, increased cost due to prolonged production cycle, scrap and rework costs caused by inadequate engineering changes. This part of the implied loss is much larger than the obvious loss. Usually, there is no provision in the current cost accounting to include the statistical subjects of the quality cost expenditure, which cannot be directly obtained through the enterprise's accounting system.

Six Sigma theory puts forward the concept of "bad quality cost", which points out that the loss of quality cost is the sum of the cost loss caused by poor quality. It includes not only obvious quality costs, but also implied quality cost losses. Bad quality costs like icebergs, exposed to the surface is scrap, rework, 'repair, warranty and other obvious losses, this proportion is only about, more hidden under the surface of the loss, this part is usually not valued, but there is a real, such as inventory backlog, emergency procurement of raw materials and overpayment costs, due to the extension of the production cycle and increased costs, engineering changes caused by scrap and rework costs. This part of the implied loss is much larger than the obvious loss, usually in the current cost accounting does not provide for the inclusion of quality cost expenditure account statistics account, can not be directly obtained through the enterprise's accounting system.

Six Sigma theory puts forward the concept of "poor quality cost", and points out that quality cost loss is the sum of cost loss caused by poor quality. It includes not only the obvious quality cost, but also the implied quality cost loss. The cost of poor quality is like an iceberg. The obvious losses such as scrapping, rework, repair and warranty are exposed on the surface. The proportion of this part is only about, and the more is the hidden loss under the water. This part is usually ignored by people, but actually exists, For example, overstocking of inventory, over payment for emergency purchase of raw materials, increased costs due to extended production cycle, scrap and rework costs caused by inadequate engineering changes, etc. This part of the hidden loss is much larger than the obvious loss, usually in the current cost accounting there is no provision to include the statistical items of quality cost expenditure, which can not be directly obtained through the enterprise's accounting system.<br>