There are some more classifications of costs of quality, however it should be noted that any uniform, i.e. standard classification of costs of quality is absent even in the developed western countries. For this reason types of expenses are only presented in section 6 of the ISO 9004 international standards by two production and non-productive costs of quality with the reservation that such group has the most general character.
Thus, despite a versatility of information, characterizing costs of quality of production, and the factors influencing it and similar expenses it is necessary and quite perhaps already at a stage of formation of data to use evident forms of their representation in combination with techniques of primary analysis: group, graphic analysis, etc. It considerably accelerates process of the analysis and facilitates further use it for statistiko-mathematical methods.
If development and designing of new production are carried out by the external organizations, the expenses providing quality at this enterprise will include only costs for introduction. In some cases, especially by production of new production, control of its preparation and development is conducted by design divisions.
Production expenses in turn can be divided on material, technical and labor. And all of them have on production cost direct reference. And if the size of administrative expenses in costs of quality can be determined only conditionally, indirectly, that the size of material production inputs gives in to the direct account. It is much simpler, than administrative, to calculate and the size of technical production expenses – through depreciation charges, and labor – through a salary (payment normo-chaso.
The integrated expenses connected with quality of production can be divided on scientific and technical, administrative and production. Scientific and technical and administrative prepare, provide and control conditions of production of qualitative production, i.e. as if predetermine existence and size of production expenses.
The purpose of the functional and cost analysis consists in development of useful functions of object at an optimum ratio between their importance for the consumer and costs of their implementation, i.e. in a choice optimum for the consumer and the producer if it is about production, version of the solution of a task on quality of production and its cost. Mathematically the purpose of FSA can be written down as follows:
On the first, preparatory, a stage specify object of the analysis – the carrier of expenses. It is especially important at limitation of resources of the producer. For example, the choice and development or improvement of production which is let out in a mass order can bring to the enterprise much more benefits, than more expensive product made melkoseriyno. This stage comes to the end if the option with prime cost, low in comparison with others, and high quality is found.
The main part of basic expenses reflects the cost size of factors of production, and also the general running and general production costs carried on production of a concrete product through the estimate of expenses.
For the analysis of cost size of the means spent for maintenance of quality of production various information is used. But before passing to its collecting, it is necessary to define, what purpose of information.
It is possible to give the following example. Let's assume, the enterprise finds out how quality of packing of hours influences demand for this production. For the consumer packing is a qualitative sign in the relation of both external registration, and safety of goods. For the producer it also the quantitative index expressed by some sum of expenses. For convenience of data collection we will designate each type of packaging number:
design of the equipment used to obtaining information on quality (design of the equipment used for determination of quality of production and technological process, data collection, their processing, etc.);
For the purpose of management of the expenses connected with ensuring quality of production it is necessary to distinguish basic expenses which are formed in the course of development, development and productions of new production and are further until its removal from production their carrier, and the additional expenses connected with its improvement and restoration lost (half-received in comparison with planned) a level of quality.