<section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; white-space: normal; 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 0px -20px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 50px; height: 55px; vertical-align: top; overflow: hidden; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-ratio="1.0538117" src="//cdn-2c-02.industics.com/public/upload/image/20220208/1644296497159171.gif" data-type="gif" data-w="446" width="100%" style="margin: 0px; padding: 0px; max-width: 100%; height: auto !important; vertical-align: middle; box-sizing: border-box; overflow-wrap: break-word !important; visibility: visible !important; width: 50px !important;"/></section></section></section></section><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; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(255, 255, 255); box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; 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; overflow-wrap: break-word !important;">本周词汇概览<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></strong></p></section></section></section></section></section></section></section></section><p style="padding: 0px; clear: both; min-height: 1em; color: rgb(51, 51, 51); font-family: mp-quote, -apple-system-font, 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; font-size: 17px; text-align: justify; white-space: normal;"><br style="margin: 0px; padding: 0px;"/></p><p><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; text-align: justify; white-space: normal; 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; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top: 6px solid rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-top: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></section></section><section style="margin: -13px 3px; padding: 12px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; border-width: 1px; border-style: none solid; border-color: rgb(255, 111, 0) rgb(255, 202, 0); border-radius: 6px;"><section powered-by="xiumi.us" style="margin: 10px 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; text-align: center; line-height: 1.8; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong>421<span style="margin: 0px; padding: 0px; max-width: 100%; cursor: pointer; letter-spacing: 2px; text-indent: 30px;">：客验合格率</span></span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; text-indent: 30px; max-width: 100%; box-sizing: border-box; text-align: left; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; letter-spacing: 12px; max-width: 100%; text-indent: 32px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></strong></strong><span style="margin: 0px; padding: 0px; letter-spacing: 0.544px; max-width: 100%;">422</span><span style="margin: 0px; padding: 0px; letter-spacing: 0.544px; max-width: 100%; text-indent: 32px;">：客户退货率</span></span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; text-indent: 30px; max-width: 100%; font-size: 17px; background-color: rgb(252, 200, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; letter-spacing: 12px; font-size: medium; text-indent: 32px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong>423：质量成本控制率</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">424：Sorting(异常物料批次)</span></span></p></section></section></section><section style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-bottom: 6px solid rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; text-align: justify; white-space: normal; 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); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; 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; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(255, 255, 255); box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">423</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">『质量成本控制率</span></strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: 18px; overflow-wrap: break-word !important;">』</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section style="margin: 15px 0px -15px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; 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; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; 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; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 0 auto; box-shadow: rgb(255, 202, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 30px; vertical-align: top; overflow: hidden; border-width: 0px; box-shadow: rgb(255, 202, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgb(255, 202, 0); border-width: 5px; border-radius: 0px; border-style: solid; border-color: rgb(255, 202, 0); box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; font-size: 18px; color: rgb(255, 202, 0); letter-spacing: 3px; line-height: 1; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">文字专栏</strong></span></p></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; 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; align-items: center; display: flex; transform: rotateY(180deg); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; 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; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></section></section></section></section></section></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; line-height: 2em; overflow-wrap: break-word !important;"><section style="margin: 0px; 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-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: justify; line-height: 2; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;">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-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: justify; line-height: 2; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;">今天我们来学习<strong style="margin: 0px; padding: 0px;">质量成本控制</strong><strong style="margin: 0px; padding: 0px;">率</strong>的相关内容。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">现今的企业家们在关注企业效益的时候，通常会关注成本，因为公司的利润=收入-成本，成本越低，企业收益也就越高。但是，企业的成本通常是财务成本，通过财务统计出来的成本信息进行成本管控，成本管控的牵头部门也是财务管理部门。财务统计出来的成本通常是企业的直接生产成本和间接管理成本，这种统计和管控模式通常会切断不同成本间的逻辑关系，不能将各个成本间的影响关系有效的体现出来。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">近年以来，在激烈的市场竞争中，质量已经成为服务业、制造业以及加工业等各行各业共同关注的焦点。在公司管理中，特别是制造企业中，应当有效的统计和分析质量成本，分析各个成本因素间的逻辑关系和制约关系。从而制定出更为有效或者有针对性的管控措施。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">据美国质量管理大师克劳士比(Philip Crosby)估计，一般企业的质量成本约占营业额20~40%。而另一位质量管理专家费根堡(A.V. Feigenbaum) 则认为在10~40%之间。美国质量协会（ASQ）在1987年进行了两方面的研究调查，一是以企业为对象作意见调查，发现70%的行政人员认为质量成本低于营业额的10%；但另一研究却显示，大部分的企业的质量成本高达营业额的40%。在英国，根据国际精益六西格玛协会（ILSSI）的一项研究显示，质量成本约占营业额20~35%的企业比比皆是。而质量专家认为最优的质量成本水平应在销售额的2%~4%之间，这二者之间的差距意味着改善质量可使企业盈利能力显著增强。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0);">质量成本<span style="margin: 0px; padding: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">（</span></span><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">COQ，Cost of quality）的概念是美国质量专家A.V.菲根堡姆在20世纪50年代提出来的，其定义是为了确保和保证满意的质量而发生的费用以及没有达到满意的质量所造成的损失，是企业生产总成本的一个组成部分。他将企业中质量预防和鉴定成本费用与产品质量不符合企业自身和顾客要求所造成的损失一并考虑，形成质量报告，为企业高层管理者了解质量问题对企业经济效益的影响，进行质量管理决策提供重要依据。质量成本是指企业为了保证和提高产品或服务质量而支出的一切费用，以及因未达到质量要求，不能满足用户和消费者需要而产生的一切损失。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">质量成本一般包括：为确保与要求一致而作的所有工作叫做一致成本，以及由于不符合要求而引起的全部工作叫做不一致成本。这些工作引起的成本主要包括三方面:</span><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0);"><span style="margin: 0px; padding: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">&nbsp;</span>预防成本<span style="margin: 0px; padding: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">（Prevention cost）、</span>鉴定成本<span style="margin: 0px; padding: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Appraisal cost)以及</span>失效成</span><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0);">本</span><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">(Failure cost)，而失效成本又可分为內部的成本(Internalcost)和外部的成本(External cost)，三者加起来就是所谓质量成本(Cost of quality)。其中预防成本和鉴定成本属于一致成本，而内部损失成本和外部损失成本属于不一致成本。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">预防成本是检验费用和为减少质量损失而发生的各种费用，是在结果产生之前为了达到质量要求而进行的一些活动的成本，它包括质量管理活动费和行政费、质量改进措施费、质量教育培训费、新产品评审费、质量情报费及工序控制费。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">鉴定成本是按照质量标准对产品质量进行测试、评定和检验所发生的各项费用，是在结果产生之后，为了评估结果是否满足要求进行测试活动而产生的成本，包括部门行政费、材料工序成品检验费、检测设备维修费和折旧等。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">失效成本是在结果产生之后，通过质量测试活动发现项目结果不满足质量要求，为了纠正其错误使其满足质量要求发生的成本。其中内部成本是指产品出厂前的废次品损失、返修费用、停工损失和复检费等；外部成本是在产品出售后由于质量问题而造成的各种损失，如索赔损失、违约损失和“三包”损失等。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑, sans-serif;">&nbsp;</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em;"><img class="rich_pages wxw-img js_insertlocalimg" data-ratio="0.55625" data-s="300,640" src="//cdn-2c-02.industics.com/public/upload/image/20220208/1644296497654575.png" data-type="png" data-w="1280" data-imgqrcoded="1" style="margin: 0px; padding: 0px; max-width: 100%; height: auto !important; vertical-align: bottom;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑, sans-serif;">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</span><br style="margin: 0px; padding: 0px;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">质量成本控制率主要是用来衡量对质量成本损失的控制能力，体现企业品质管理综合水平。质量成本控制率计算公式为：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">质量成本控制率＝（质量成本/产品销售收入）×100％</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">质量成本＝报废损失费用+返工或返修损失费用＋客户退货损失费用+产品责任损失费用+客户投诉受理费用等。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em;"><img class="rich_pages wxw-img js_insertlocalimg" data-ratio="0.5405405405405406" data-s="300,640" src="//cdn-2c-02.industics.com/public/upload/image/20220208/1644296497809709.jpeg" data-type="jpeg" data-w="740" data-imgqrcoded="1" style="margin: 0px; padding: 0px; max-width: 100%; height: auto !important; vertical-align: bottom;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"></span><br style="margin: 0px; padding: 0px;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; line-height: 2em; text-align: justify; text-indent: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0);">在实际工作中，质量过高或过低都会造成浪费，不能是企业获得良好的经济效益，因此，必然控求最佳质量水平和最佳成本水平。为了达到这一目标，就应围绕企业经营目标分析企业内外各种影响因素。从原</span><span style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">则上讲，最佳质量水平是要达到必要功能与成本耗费的最佳组合。从这个意义上说，计算质量成本空置率不是目的，其目的在于进行质量成本分析及其效果。</span></p><section style="margin: 0px; padding: 0px; text-indent: 35px; line-height: 2em;"><br style="margin: 0px; padding: 0px;"/></section><section style="margin: 0px; padding: 0px; text-align: justify; text-indent: 2em; line-height: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: 0.544px;">今天的课程就到这里，谢谢大家！<br style="margin: 0px; padding: 0px;"/></span></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; white-space: normal; 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; 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padding: 0px; max-width: 100%; height: 402px; vertical-align: middle; box-sizing: border-box; background-color: rgb(238, 237, 235); border-width: 1px; border-style: solid; border-color: rgb(238, 237, 235); background-size: 22px; background-position: center center; background-repeat: no-repeat; width: 414px; overflow-wrap: break-word !important; visibility: visible !important;"/></section></section></p><p><br/></p>