Essentially a cold room (large freezer).

Slides:



Advertisements
Similar presentations
Implementing Quality Concepts
Advertisements

Fundamentals of Cost Management Chapter 10 Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved.McGraw-Hill/Irwin.
Performance Evaluation Using the Balanced Scorecard
4/18/20151 Quality Costs. 4/18/20152 Learning Objectives After completion of this session you will: Understand the impact of measuring the cost of quality.
15-1 Copyright © 2004 by Nelson, a division of Thomson Canada Limited. Quality Costs and Productivity: Measurement, Reporting, and Control 15 PowerPresentation®
Chapter 2: Companywide Assessment of Quality
Activity Based Costing Replacement of peons with robots Ford can build a car with 33.9 labor hours; GM with 32.3 Hyundai plant: 90% of work completed by.
Quality, Time, and the Theory of Constraints
Chapter 6 Total Quality Management Chapter Outline Quality imperative.
Copyright © 2007 Prentice-Hall. All rights reserved 1 Activity-Based Costing and Other Cost Management Tools Chapter 24.
Quality Management. Meaning of Quality  Getting what you paid for  “the totality of features and characteristics of a product or service that bears.
Quality is the ability of a product or service to consistently meet or exceed customer expectations. Quality Management.
1 H. Brief Orientation on aspects of Quality What is Quality? –Various “gurus” have proposed different ideas. One of the most well known was Philip Crosby.
©2003 Prentice Hall Business Publishing, Cost Accounting 11/e, Horngren/Datar/Foster Quality, Time, and the Theory of Constraints Chapter 19 May.
Cost Management in an Automated Business Environment (ABC, and TQM) Chapter 6.
DATE: 28/11/2012 INSTRUCTOR: HANIF ULLAH Tutorial 7.
Quality Concept Computer Science Department, Faculty Of Science Prince of Songkhla University Apirada Thadadech.
Objectives 4 Understand the ISO standards. Why are standards required? 4 Need standards to ensure that a term means the same for all 4 Need company standards.
Managing Quality and Time to Create Value
Introduction to QUALITY MANAGEMENT
Cost of Quality - COQ MGMT-5060 Operations Management.
Quality Cost Quality Cost- those cost associate with the non achievement of product or service quality. Types Prevention Cost –Planning, Document, Control,
COMPANYWIDE ASSESSMENT OF QUALITY
Chapter 7 Performance Measures
© The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin Costing and the Value Chain Chapter 18.
1 Project Quality Management Lec#13 Project Quality Processes Ghazala Amin.
ACCOUNTING for the “NON-ACCOUNTING PROFESSIONALS” By: Tom Dlugopolski-President Thomas Business Solutions, Inc. Presented To: Membership and Guests.
Aloe Vera of America: A Quality IASC-Certified Producer of Aloe Vera Presented by Walt Jones.
C Learning Objectives Power Notes 1.Just-in-Time Principles 2.Applying a Just-in-Time Approach 3.Accounting for Just-in-Time Operations 4.Accounting.
Lean Six Sigma: Process Improvement Tools and Techniques Donna C. Summers © 2011 Pearson Higher Education, Upper Saddle River, NJ All Rights Reserved.
Objectives of Performance Measures 1.Establish base line measures and reveals trends 2.Determine which processes need to be improved 3.Indicate process.
Quality and Operations Management
Presented by Dr. Joan Burtner Certified Quality Engineer Associate Professor and Chair, Department of Industrial Engineering and Industrial Management.
COSTING AND THE VALUE CHAIN CHAPTER 18 PAGE# 794 Faisal
2 How to use the seven tools of quality Tools for identifying problems / collecting data Check sheets Scatter diagrams Statistical process control (SPC)
Software Quality assurance SQA – SWE 333
© The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin Financial & Managerial Accounting The Basis for Business Decisions FOURTEENTH EDITION Williams.
UNIT-1 Introduction to quality Presented by N.Vigneshwari.
The Cost of Quality Presented by Dr. Joan Burtner Certified Quality Engineer Associate Professor of Industrial Engineering and Industrial Management Mercer.
Quality Cost 1.Preventive cost 2.Appraisal cost 3.Internal failure cost 4.External failure cost.
1 Quality Costs Dr. A. Mohamed Riyazh Khan DoMS, SNS. College of Engg. Dr. Mohamed Riyazh Khan- SNS, DoMS.
DIMENSIONS OF MANUFACTURING AND SERVICE QUALITY. The various dimensions of product and service quality are Performance Features Conformance Reliability.
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Copyright.
Chapter 12 Performance Evaluation Using the Balanced Scorecard.
Grinding Meat Food Safety Principles Retail Meat & Poultry Processing Retail Meat & Poultry Processing Training Modules Training Modules.
Quality Management Checklist An essential guide to assist you, the quality expert, in enforcing the standards you expect on a daily basis across the whole.
CECE FICCI Quality Costs & Profit Chapter no.2 CECE FICCI Many people think that quality costs money and adversely effects profits. But these costs are.
Product Lifecycle Management
Internal Auditor Training
How to Implement an IG Manufacturing Quality Procedure System
DR.IR DIAR FACHMI R CHAIDAR.,MT,CISCP
Class 22: Quality Management
Cost of Quality APPENDIX 1A.
Cost of Quality Appendix 2B.
The Certified Quality Process Analyst Handbook 2nd edition Chapter 1: Quality Concepts Various chapters (1st edition) Presented by Dr. Joan Burtner.
Fundamentals of Cost Management
4.5 Checking and Corrective Action Monitoring and Measurement
עקרונות ניהול איכות דני חייט MSM.
The Certified Quality Process Analyst Handbook 2nd edition Chapter 1: Quality Concepts Various chapters (1st edition) Presented by Dr. Joan Burtner.
Fundamentals of Cost Management
Quality Costs 2/23/2019.
Specialty Heat Treating, Inc. Internal Auditor Training
What is COQ The cost of quality is the cost of every thing the company does in trying to achieve 100% customer satisfaction plus the money it wastes whenever.
Crosby started as a line inspector
BU5004 Managerial Accounting
When should root cause analysis be performed?
Company X ISO9001:2000 Implementation Databases
Quality Cost Preventive cost Appraisal cost Internal failure cost
QUALITY PART FOUR Chapter Nine Introduction to Quality Chapter Ten
The Certified Quality Process Analyst Handbook 2nd edition Chapter 1: Quality Concepts Authors: Christensen, Coombes-Betz, and Stein Presented by.
Presentation transcript:

Raw Material Storage: The meat is stored in a large warehouse adjacent to the main grinding room. Essentially a cold room (large freezer). Prevention costs are those costs that occur when a company is performing activities designed to prevent poor quality in products or services. E.g. design reviews, education and training, supplier selection and capability reviews, process capability reviews and quality-improvement projects, good practices, SOPs, WIs etc. How to?

Loading the Grinder: Burger Maker uses whole muscles Loading the Grinder: Burger Maker uses whole muscles. Since they only make hamburger patties they don't rely on scraps. Appraisal costs are the costs associated with measuring, evaluating, or auditing products or services to make sure that they conform to specifications or requirements

The Grind: The beef undergoes a two step grinding process. Appraisal costs - the cost of evaluating the product or service during the production of the product or the providing of the service to determine if, in its unfinished or finished state, it is capable of meeting the requirements set by the customer.

Separator: This machine pulls out bone and cartilage from the beef. Appraisal costs can be found anywhere - the raw materials, in-process, or finished product – review, inspection, or otherwise checking to ensure that it meets requirements. Examples - incoming inspection, in-process inspection, final inspection or testing, material reviews, and calibration of measuring or testing equipment. When the quality of the product or service reaches high levels, then appraisal costs can be reduced.

The Hopper: The ground beef is loaded into a hopper.

Ground Beef: Each batch of beef is labeled and tracked. This is the point when other ingredients are added.

Portioning the Beef: The hoppers feed either a patty machine Portioning the Beef: The hoppers feed either a patty machine....or the bag

The Patty Machine: Burger Maker make everything from large 8-ounce prime patties....to ultra thin patties

Air blast freezing

Packaging of frozen burger, Followed by store storage And distribution.

The Shipping Department: At the other end of the grinding room is the shipping department. Essentially a cold room (freezer). Internal failure costs are those costs associated with product nonconformities or service failures found before the product is shipped or the service is provided to the customer. Internal failure costs are the costs of correcting the situation. This failure cost may take the form of scrap, rework, remaking, reinspection, or retesting.

External failure costs are the costs that occur when a nonconforming product or service reaches the customer. External failure costs include the costs associated with customer returns and complaints, warranty claims, or product recalls Intangible costs, the hidden costs associated with providing a nonconforming product or service to a customer, involve the company’s image. Difficult to identify and quantify, - are often left out of quality-cost determinations. They must not be overlooked, or disregarded. Is it possible to quantify the cost of missing an important deadline? What will be the impact of quality problems or schedule delays on the company’s image? Intangible costs of quality can be three or four times as great as the tangible costs of quality.