<p><br/></p><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; 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text-align: justify; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; text-align: left; text-indent: 32px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><span style="font-size: 18px; color: rgb(0, 0, 0);"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;">150『NQC</strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">』</strong></span></p></section></section></section></section></section></section></section></section><p style="white-space: normal;"><br/></p><p></p><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; 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padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;各位朋友大家好。欢迎来到Tonii老师精益讲堂。接下来Tonii老师将带领大家进入每天5分钟精益伴你行系列课程。</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天我们学习的是<strong>NQC</strong>。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">非质量成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">——</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQC</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">，它是</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">Non-Quality Cost</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">的英文缩写。它是一个非常有意思的质量指标，用于衡量恢复产品质量</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">/</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">性能以达到我们向客户承诺质量水平的所有成本。换一句话说我们向客户承诺了产品或者是服务的质量，但是实际上没有达到承诺的这种水平，为了弥补</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">/</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">减少之间的这种差距所付出的所有的成本，就叫做非质量成本。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">通常来讲非质量成本有以下</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">5</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">种方式或者是</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">5</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">个部分：</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQS</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">：为制造单位购买非质量成本</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQI</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">：制造单位的<strong>内部非质量</strong>成本</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQE</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">：制造单位的<strong>外部非质量</strong>成本</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQIS</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">：制造单位的<strong>库存报废</strong>成本</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQER</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">：制造单位的<strong>技术风险</strong>成本</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">从以上</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">5</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">个部分可以看出来，整个</span><span style="font-size:17px;line-height: 150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing: 2px;background:white">NQC</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">是一个非常复杂的质量指标，它包含很多的部分，所以说通常来讲不建议一个小的制造型企业用这个指标去衡量质量水平，通常来讲是一些有非常健全的质量管理体系以及非常健全的成本核算体系的大公司或者是跨国公司，会用</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQC</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">这种指标，小公司或者是小工厂没有必要。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">接下来给大家详细介绍一下</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">5</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">个部分具体是怎么计算的。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQI</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">是解决主要实体过程中观察到的故障而产生的其他的内部成本，换一句话说也就是企业在制造产品过程当中，因为各种各样的问题导致产品或者是承诺给客户的质量水平没有达到预期，从而导致的内部成本，它包含材料成本、人工成本以及财务的成本。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQE </span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">跟</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQI</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">很相似，它是解决产品交付后发现的故障所产生的其他的外部成本，也就是说产品已经交付给客户，结果在客户端发现出现了质量问题，那么为了解决这些有质量问题的产品会投入大量的人力物力财力，这种成本就是</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQE</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">，也是等于材料成本</span><span style="font-size:17px;line-height: 150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing: 2px;background:white">+</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">人工成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">+</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">其他的成本。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQIS</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">，是指报废库存成本，由产品、仓库中的产品处理和折旧管理有关的技术问题所产生的一些成本。它在数值上是等于报废的、折旧的或者是损坏的价值，比如说成品长期放在仓库里边，年久折旧损伤，这些损坏的成本就称之为</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQIS</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQER</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">，是指技术风险成本，是一组产品的实际或者潜在缺陷所产生的成本，这个是比较有意思的，它的公式是</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQER=</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">替换产品成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">+</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">干预成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">+</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">分析和诊断成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">+</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">销毁成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">+</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">运输成本。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">替换产品成本，比如说为了弥补存在潜在缺陷的产品所使用的替代产品的成本。干预的成本，比如回收召回等等。分析和诊断的成本，产品召回来之后要进行分析诊断，以确认具体问题所在所产生的成本。一些需要销毁的物品比如说医疗设备，就会产生较大的销毁成本。还有一些运输成本这些东西都是属于</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQER</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">。</span></p><p style="text-indent: 43px; line-height: 1.75em;"><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">大家可以看到整个非质量成本</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQC</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">是一个复杂的质量指标，包含的内容也比较复杂，所以说大家了解概念即可，如果你的公司想要用这个那么还要深入去了解，如果你的公司比较简单，那么不建议用</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">NQC</span><span style="font-size:17px;line-height:150%;font-family:&#39;Microsoft YaHei UI&#39;,sans-serif;color:black;letter-spacing:2px;background:white">这个指标。</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"><br/></span></p><p style="margin-bottom: 16px; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">&nbsp;今天的课程就到这里，感谢大家！</span></p><p style="margin-bottom: 16px; text-indent: 35px;"><br/></p></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; color: rgb(51, 51, 51); max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; 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