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‫ممممم‬
‫مممممم‬
‫ممممم‬
‫ممممم‬ ‫مممممم‬ ‫مممم‬
‫ممممممم‬ ‫م‬ ‫ممممم‬ ‫مممم‬ ‫ممممم‬
‫مممممم‬ ‫مممم‬ ‫ممممم‬ ‫مم‬ ‫مم‬ ‫مممم‬
‫مم‬ ‫ممممم‬ ‫ممممم‬ ‫مم‬ ‫ممممم‬ ‫مممممم‬
. ‫ممم‬ ‫ممم‬ ‫ممممم‬ ‫مممممم‬ ‫مم‬ ‫ممممم‬
‫ممممم‬ ‫مم‬ ‫ممممم‬ ‫مممممم‬ ‫ممممم‬
‫ممممممم‬ ‫ممممم‬ ‫م‬ ‫مممم‬ ‫مممممم‬
‫ممم‬ ‫ممم‬ ‫مم‬ ‫مم‬ ‫مممم‬ ‫ممممم‬ ‫مممم‬
: ‫مممم‬ ‫مم‬ ‫ممممممم‬ ‫ممم‬ ‫ممممم‬ ‫مم‬1‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
2‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
3‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
4‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
‫مممم‬ ‫ممممم‬ ‫مم‬ ‫ممممم‬ ‫مممم‬
( ‫مممم‬ ‫ممممم‬ ) ‫مممم‬ ‫ممممم‬ ‫مم‬
‫مممممم‬ ‫مممم‬ ‫ممممم‬ ‫م‬ ‫ممممم‬
‫مممممم‬ ‫مممم‬ ‫مممم‬ ‫ممممممممم‬
‫مممم‬ ‫مممم‬ ‫ممممممممم‬ ‫ممممم‬ ‫ممم‬
‫مممممم‬
‫مم‬ ‫ممممم‬ ‫ممم‬ ‫ممم‬ ‫مممممم‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
2‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
1‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
3‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬-
Cost of QualityCost of Quality
‫ممممم‬ ‫ممم‬ ‫ممممم‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬ ‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
•‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
•‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
•‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
•‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫ممم‬ ‫ممممم‬ ‫ممم‬
‫مممم‬
‫ممم‬ ‫ممممم‬
‫ممممم‬
‫ممممم‬ ‫م‬ ‫مممممممم‬
‫م‬ ‫ممممم‬ ‫م‬ ‫مممممم‬
‫مم‬ ‫مم‬ ‫مممم‬ ‫مممممم‬
‫ممممم‬ ‫م‬ ‫مممم‬ ‫ممممم‬
‫مممم‬ ‫مممم‬ ‫مممممممم‬
‫)مممممممم‬ ‫ممم‬
‫مممممم‬ ‫ممممم‬ ‫ممممم(م‬
‫مممممممم‬ ‫م‬ ‫ممممممم‬
1
2
3
4
5
6
COQ
‫هههه‬
‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬
‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬‫ه‬
Defect Reports
Labor Hours
Recode/Redesign
Customer Complaints
Sales
Operation Costs
Material Costs
Overhead Costs
Gen. & Admin. Costs
‫ييي‬ ‫ييييي‬
‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬
‫يييي‬ ‫يييييي‬ ‫يييي‬
50
40
30
20
10
5
%
‫ييي‬‫ييي‬PAFPAF
1-Prevention
2-Appraisal
3-Failure
100% defective Point of “Enough
quality”
Total
Costs
Unavoidable
costs
Avoidable
costs
Costs
‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬PAF
‌:




(‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬)‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬-‫ي‬
1
2
3
1
2
3
4
5
6
7
1
2
3
4
results
approch
deployment
assessment and review
‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬‫ي‬COQ
‫ييي‬ ‫يي‬ ‫ييي‬ ‫يي‬ ‫يييي‬ ‫ييييييي‬
‫ي‬ ‫يييي‬ ‫ييييييي‬ ‫يي‬ ‫ييييي‬ ‫يييي‬ ‫ييييي‬
‫ييي‬ ‫يي‬ ‫يييي‬ ‫ييييي‬
‫ييي‬ ‫يي‬ ‫يييي‬ ‫يييييي‬ ‫يي‬ ‫ييييي‬ ‫يييييي‬
‫يي‬ ‫يييي‬ ‫ييييييي‬ ‫يي‬ ‫يي‬ ‫يييييي‬
‫ييي‬ ‫يي‬ ‫ييييي‬ ‫يييي‬ ‫يييييي‬
‫ييي‬ ‫يي‬ ‫ييييي‬ ‫يي‬ ‫يييييييي‬
‫ييييي‬ ‫يي‬ ‫يييييي‬ ‫يي‬ ‫يييييي‬ ‫يييي‬ ‫ييي‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬COQ
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬



‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
Quality
Problem
Quality
Problem
Out of adjustmentOut of adjustment
Tooling problemsTooling problems
Old / wornOld / worn
MachinesMachines
FaultyFaulty
testing equipmenttesting equipment
Incorrect specificationsIncorrect specifications
Improper methodsImproper methods
MeasurementMeasurement
Poor supervisionPoor supervision
Lack of concentrationLack of concentration
Inadequate trainingInadequate training
HumanHuman
DeficienciesDeficiencies
in product designin product design
Ineffective qualityIneffective quality
managementmanagement
Poor process designPoor process design
ProcessProcess
InaccurateInaccurate
temperaturetemperature
controlcontrol
Dust and DirtDust and Dirt
EnvironmentEnvironment
Defective from vendorDefective from vendor
Not to specificationsNot to specifications
Material-Material-
handling problemshandling problems
MaterialsMaterials
External
Failure
25%
Prevention
9%
Inspection
9%
Internal Failure
57%
18%
‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬
82%‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬‫ق‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
Increases
Revenue
Sales
Capacity
Employee Satisfaction
Customer Satisfaction
Market Share
Competitive Edge
Decreases
Defects
Overall Costs
Returned Goods
Employee Turnover
Customer Complaints
Owner & Mgmt. Stress
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬–‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫ممم‬ ‫مم‬ ‫مم‬ ‫ممممم‬ ‫مممممم‬ ‫مممم‬ ‫مممم‬ ‫ممم‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬ ‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫مممم‬ ‫ممممم‬ ‫مم‬ ‫ممممم‬ ‫مممم‬ ‫مممممم‬ ‫م‬ ‫مممممم‬ ‫مممم‬ ‫م‬
‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬‫م‬
‫ددددد‬
‫دد‬ ‫ددددد‬ ‫ددددد‬
‫دد‬ ‫دددددد‬ ‫ددد‬
‫ددد‬ ‫ددددد‬
‫ددددد‬ ‫ددد‬ ‫د‬ ‫ددد‬
‫دددددد‬ ‫دد‬
‫ددد‬ ‫دددد‬ ‫دددددد‬
‫دددددددد‬
‫ددددد‬
‫دد‬ ‫ددددد‬ ‫ددددد‬
‫دد‬ ‫دددددد‬ ‫ددد‬
‫ددد‬ ‫ددددد‬
‫ددددد‬ ‫ددد‬ ‫د‬ ‫ددد‬
‫دددددد‬ ‫دد‬
‫ددد‬ ‫دددد‬ ‫دددددد‬
‫دددددددد‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫دددد‬ ‫ددددددددد‬
‫دددد‬
A
ABC: a Subset of
Activity-Based Management
Analyze activities
for non-value
added activities
Analyze activities
for non-value
added activities
Collect external
benchmark
information
Collect external
benchmark
information
Manage activitiesManage activities
Determine
cost per unit
of activity
Determine
cost per unit
of activity
Identify
activity
measures
Identify
activity
measures
Create
cost
pools
Create
cost
pools
Identify
activities
Identify
activities
ABC
Activity-Based Management
‫ددددد‬ ‫ددد‬
‫دد‬ ‫ددددددد‬
‫ددددد‬ ‫دددد‬
‫ددددد‬
‫ددددد‬ ‫دددد‬ ‫د‬
‫ددد‬
‫دد‬ ‫دددددد‬ ‫ددد‬
‫ددد‬ ‫دددددد‬
‫د‬ ‫ددددد‬ ‫ددد‬
‫دددد‬ ‫ددددد‬
‫د‬ ‫ددددد‬
‫ددددد‬ ‫دددد‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫د‬
‫ددد‬ ‫دددددد‬
‫دد‬ ‫ددددد‬ ‫ددددد‬
COQ
Failure Costs
• Internal
• External Failure Costs
Repair Costs
Repair Costs
Appraisal Costs
Appraisal Costs
Prevention Costs
Prevention Costs$
Before Quality
Cost Alignment
After Quality
Cost Alignment
Benefit
New point of
“enough quality”
Total
Costs
Prevention &
Appraisal)
Internal &
External
Failure)
Costs
Highest
Quality
Lowest
Quality
‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬
ZERO DEFECT
‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬‫د‬



COQ





COQ






Coq

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Coq