英语词汇“cost of quality”的翻译、意思、用法、释义-英汉经管词典

cost of quality The total costs of ensuring good quality or rectifying poor quality. Ultimately, by improving quality managers will reduce costs and improve profits. Four categories of costs are useful for this analysis:

•prevention costs. These are the costs incurred in preventing mistakes. Examples include training, quality planning, process controls, and market research. Expenditure in this area is seen as an investment.

•appraisal costs. These include the costs of inspecting parts from suppliers, inspecting and testing products in manufacture, and performing quality audits.

•internal failure costs. These are the costs incurred when a product does not conform to quality standards. Examples include the costs of scrap, repairs to defective products, and downtime. They are incurred before the customer receives the product.

•external failure costs. These are the costs incurred when the customer receives a poor quality product. Examples include the costs of investigating complaints, of replacing products returned by the customer, and warranty charges. If the customer is dissatisfied and finds a new supplier, the total cost will be much higher. See alsoenvironmental costs.

cost of sales(cost of goods sold; COGS) A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an accounting period plus the purchases for the period, less the closing stock at the end of the period. In a manufacturing organization, the purchases for the period would be replaced by the production cost of finished goods for the period. In a service providing organization, the cost of sales would be calculated as direct costs adjusted by the opening and closing values of work in progress. The cost of sales figure is deducted from the sales revenue to obtain the gross profit for the period.