Tópicos de Contabilidade Gerencial

Tópicos de
Contabilidade Gerencial
Edgard Cornachione, Ph.D.
#08
Renato Azevedo
Copyright © 2009 by Cornachione
But first...
Feedback:
-PROVA
Tarefas:
-Estudar – Qualidade
-Projeto
Atividade (em papel):
* Responder os T/F (distribuídos em sala) e trazer no dia
05/out.
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Copyright © 2009 by Cornachione
But first…
Moodle
http://moodle.stoa.usp.br/
Cadastro!
[Número USP]
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Copyright © 2009 by Cornachione
Projeto
Projeto Final
Times
Nomes/Contatos
*ROTEIROS*
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Temas
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•
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Contabilidade Gerencial
Negócios Globais
Gestão, Talento & Carreira Gerencial
Representação | Realidade (contábil)
Orçamento & Projeções
Conformidade & Qualidade
Ética & Ética Profissional
Balanced Scorecard
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Copyright © 2009 by Cornachione
Warming up...
?
? ?
?
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Copyright © 2009 by Cornachione
Managing Quality
• Quality Control
– The process an organization uses to
maintain its established quality
standards
•
•
•
•
Malcolm Baldrige National Quality Award
Total Quality Management (TQM)
Statistical Process Control
ISO 9000
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© McGraw-Hill
Copyright © 2009 by Cornachione
Airtravel Complaints (2003)
Source: Office of Aviation
Enforcement and Proceedings,
Air Travel Consumer Report,
February 2004, p. 39, available at
http://airconsumer.ost.dot.
gov/reports/2004/0402atcr.pdf.
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© McGraw-Hill
Copyright © 2009 by Cornachione
Quality
• Conformity
• Perception
• Cost of Quality ($)
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© McGraw-Hill
Copyright © 2009 by Cornachione
Malcolm Baldrige (Q. Award)
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© Baldrige 2009-2010
Copyright © 2009 by Cornachione
Baldrige (Values/Concepts)
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© Baldrige 2009-2010
Copyright © 2009 by Cornachione
Total Quality Management
• TQM
To regain a competitive edge, a
number of firms have adopted a total
quality management approach
– Uniform commitment to quality in all
areas of the organization will
promote a culture that meets
customers’ perceptions of quality
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© McGraw-Hill
Copyright © 2009 by Cornachione
Statistical Process Control
• A system in which management collects
and analyzes information about the
production process to pinpoint quality
problems in the production system
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© McGraw-Hill
Copyright © 2009 by Cornachione
Standards (ISO 9000)
• Designed to ensure consistent product
quality under many conditions
• Provides a framework for documenting
how a certified business keeps records,
trains employees, tests products, and
fixes defects
– Inspection
– Sampling
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© McGraw-Hill
Copyright © 2009 by Cornachione
ISO 9000 standards
ISO 9000 standards have become
international measures of quality.
To become ISO 9000 certified, a company
must demonstrate:
1.
A quality control system is in use, and the
system clearly defines an expected level of
quality.
2.
The system is fully operational and is backed up
with detailed documentation of quality control
procedures.
3.
The intended level of quality is being achieved
on a sustained basis.
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Copyright © 2009 by Cornachione
Inspection
• Purchased items and finished items
– To determine what the quality level is
• Work-in-process
– To find defects before the product is
completed so that necessary
corrections can be made
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© McGraw-Hill
Copyright © 2009 by Cornachione
Sampling
• Whether to inspect 100 percent of the
output or only part of it is related to
– The cost of the inspection process
– The destructiveness of the inspection
process
– The potential cost of product flaws in
terms of human lives and safety
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© McGraw-Hill
Copyright © 2009 by Cornachione
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Copyright © 2009 by Cornachione
Quality of Conformance
When the overwhelming majority of
products produced conform to design
specifications and are free from defects.
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Copyright © 2009 by Cornachione
Prevention & Appraisal Costs
Prevention Costs
Support activities whose
purpose is to reduce the
number of defects
Appraisal Costs
Incurred to identify
defective products before
the products are shipped
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Copyright © 2009 by Cornachione
Int/Ext Failure Costs
Internal Failure
Costs
Incurred as a result of
identifying defects before
they are shipped
External Failure
Costs
Incurred as a result of
defective products being
delivered to customers
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Copyright © 2009 by Cornachione
Examples of Quality Costs
Prevention Costs
• Quality training
• Quality circles
• Statistical process
control activities
Internal Failure Costs
• Scrap
• Spoilage
• Rework
Appraisal Costs
• Testing & inspecting
incoming materials
• Final product testing
• Depreciation of testing
equipment
External Failure Costs
• Cost of field servicing &
handling complaints
• Warranty repairs
• Lost sales
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Copyright © 2009 by Cornachione
Distribution of Quality Costs
When quality of conformance is low, total quality
cost is high and consists mostly of internal and
external failure.
Total quality costs drop rapidly as the quality of
conformance increases.
Companies reduce their total quality costs by
focusing their efforts on prevention and
appraisal because the cost savings from
reduced defects usually overwhelm the costs of
additional prevention and appraisal.
Total quality costs are minimized when the quality
of conformance is slightly less than 100%.
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Copyright © 2009 by Cornachione
Quality Cost Report
For Years 1 and 2
Year 2
Amount
Percent*
Prevention costs:
Systems development
Quality training
Supervision of prevention activities
Quality improvement
Total prevention cost
$
400,000
210,000
70,000
320,000
1,000,000
0.80% $
0.42%
0.14%
0.64%
2.00%
Appraisal costs:
Inspection
Reliability testing
Supervision of testing and inspection
Depreciation of test equipment
Total appraisal cost
600,000
580,000
120,000
200,000
1,500,000
Internal failure costs:
Net cost of scrap
Rework labor and overhead
Downtime due to defects in quality
Disposal of defective products
Total internal failure cost
900,000
1,430,000
170,000
500,000
3,000,000
External failure costs:
Warranty repairs
Warranty replacements
Allowances
Cost of field servicing
Total external failure cost
Total quality cost
400,000
870,000
130,000
600,000
2,000,000
7,500,000
$
Year 1
Amount
Percent*
270,000
130,000
40,000
210,000
650,000
0.54%
0.26%
0.08%
0.42%
1.30%
1.20%
1.16%
0.24%
0.40%
3.00%
560,000
420,000
80,000
140,000
1,200,000
1.12%
0.84%
0.16%
0.28%
2.40%
1.80%
2.86%
0.34%
1.00%
6.00%
750,000
810,000
100,000
340,000
2,000,000
1.50%
1.62%
0.20%
0.68%
4.00%
900,000
2,300,000
630,000
1,320,000
5,150,000
9,000,000
1.80%
4.60%
1.26%
2.64%
10.30%
18.00%
0.80%
1.74%
0.26%
1.20%
4.00%
15.00% $
* As a percentage of total sales. In each year sales totaled $50,000,000.
Quality cost
reports provide
an estimate of
the financial
consequences of
the company’s
current defect
rate.
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Copyright © 2009 by Cornachione
Quality Costs Reports (graphs)
$10
20
Quality Cost (in millions)
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7
6
External
Failure
External
Failure
5
Internal
Failure
4
3
Internal
Failure
2
1
0
Appraisal
Appraisal
Quality
reports
can also
be
prepared
in graphic
form.
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Quality Cost as a Percentage of Sales
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16
14
12
Prevention
1
2
Year
External
Failure
10
Internal
Failure
8
6
Internal
Failure
4
2
Prevention
External
Failure
0
Appraisal
Appraisal
Prevention
Prevention
1
2
Year
Copyright © 2009 by Cornachione
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Uses of Quality Costs Info
Help managers see the
financial significance of
defects.
Help managers identify the
relative importance of the
quality problems.
Help managers see whether
their quality costs are poorly
distributed.
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Copyright © 2009 by Cornachione
Lim Quality Cost Information
Simply measuring quality
cost problems does not solve
quality problems.
Results usually lag behind
quality improvement
programs.
The most important quality
cost, lost sales, is often
omitted from quality cost
reports.
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Copyright © 2009 by Cornachione
Próximas aulas...
-12/out (Padroeira, não haverá aula)
-19/out (Software Gerencial)
-26/out (Livre/Grupo-Trab.Final)
-02/nov (Finados, não haverá aula)
Tarefas:
- Foco no Projeto !!!
Atividade (no Moodle):
* QUIZ
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Copyright © 2009 by Cornachione