Using a variety of existing original documents and accounting vouchers to account for quality costs. Such as through the supply department's material receipt, the labor department's wage allocation sheet and the financial department's expense allocation sheet, respectively, the cost of materials, the allocation of the wage expenditure and cost of expenses, through the supply department's material receipt sheet, the labor department's wage allocation sheet and the financial department's expense allocation sheet, respectively, the cost of materials, the allocation of the wage expenditure and cost of expenses, through the discrepancy sheet to account for the difference in the purchase of raw materials, the workshop expenses, the difference in the loss of the enterprise's management fee, and so on. Through the design of change orders, materials changed to (or substitute for) the single accounting design, material expenditures, etc., as well as the use of materials belonging to the quality of over-scheduled cost of economic losses.
"Quality cost" account can be set up separately by department or basic unit of multi-column ledger, with classification columns, summary columns and amount columns. Classification column according to the "quality cost" of the four contents of the four major categories; summary column in each category of specific expenditures; amount column debit the number of quality cost increases, credit the number of quality cost decreases, the first line of the columns into the number of goals for the current period, the second line of the second line to begin to record the actual occurrence of the quality cost of the period in order of the number of increases or decreases, so that it is easy to grasp both the cost of quality and the quality of the account. Increase or decrease in the number, so that it is easy to grasp the whole company and the grass-roots units of the quality cost dynamics of the current period, but also easy to compare with the target cost.
Target quality cost budget table should be prepared at the beginning of the period, monthly, quarterly and yearly can be prepared. It should be prepared in accordance with the requirements of the four major categories, but the actual cost of the previous period and the target cost of the current period should be set up separately in the amount column and the percentage of the total column. At the end of the period should be prepared for the quality of the cost statement, the table format should be set up in a summary column, the target cost of the period column, the actual cost of the period column, columns, the increase or decrease, the latter three columns should be set up in the amount columns and percentage of the total columns, respectively.
"Quality costs" accounting content
The so-called product quality costs, is to ensure that the realization of the quality of the product (services) and the relevant expenditures incurred. I believe that the cost of quality is due to the quality of the product itself does not meet the requirements of the quality of the product and the loss of product quality accidents and to prevent product quality accidents and pay the cost of preventing the quality of the product. In addition, the cost of quality should also include the quality of work that does not meet the product quality characteristics of the quality of work quality loss and to prevent the loss of work quality accidents to pay for the prevention of work quality costs, as well as staff incompetence, inefficiency, and other work quality costs incurred.
From the above concept, quality costs should include product quality costs, work quality costs, other quality costs, preventive quality costs. The actual accounting content of the "quality cost" account should also include product quality costs, work quality costs, prevention of quality costs and other quality costs in four areas. In determining the specific accounting content, should also specify the cost of each specific content of the cost of expenditure items.
(1) product quality costs: including non-repairable scrap loss (non-repairable scrap cost and recyclable scrap scrap residual value after subtracting the balance); repairable scrap loss (repairable scrap rework hours labor costs, the cost of materials used, stoppage losses, retesting costs and yield losses, etc. after adding the sum); degradation, downgrading of the product loss (degradation, downgrading of products, the original) revenue of genuine products and the balance after subtracting the actual revenue of downgraded and degraded products); and losses from other product quality incidents, such as litigation costs, return losses, wear and tear costs, disposal costs, and other losses.
(2) the cost of work quality: including equipment accident losses (maintenance costs of equipment accidents. Loss of downtime, other losses, etc. summed up); safety accident losses (safety accidents of downtime losses, medical costs, nursing costs, other losses, etc. summed up); economic liability accident losses (economic liability accidents of direct economic losses, such as shortage of material losses, fines, etc. and other indirect losses summed up); other work quality accidents, such as work quality accidents of the cost of retesting, litigation costs , legal counsel fees, return loss costs, processing costs, other losses, etc..
(3) prevention of quality costs: including inspection costs, such as materials, products, etc., inspection expenditures; test costs, such as equipment, materials, products, etc., test expenditures; inspection tools, gauges, costs; quality management activities, publicity, education, training, planning, facilities, office costs, etc.; on the quality of the research and study costs, information and intelligence costs; product after-sales service costs; Other preventive quality costs, etc.
(4) other quality costs: including the cost of production workers' invalid labor hours. Such as waiting for work and other materials, off the production, production time for meetings and other losses; raw material purchases, workshop costs, the difference in business management costs (refers to the actual expenditure is greater than the difference in the number of plans) and so on.