Quality cost management practice of 3D printing companies: Systematic analysis from prevention investment to failure losses

Introduction: The importance of quality cost management

Quality cost is the total cost paid by an enterprise to ensure and improve product quality, including prevention costs, identification costs and failure costs. According to statistics, the quality cost of manufacturing companies usually accounts for 5-15% of total sales, while the quality cost of 3D printing companies may be even higher due to their special processes. Establishing a scientific cost management system is the key to reducing costs and increasing efficiency.

1. Analysis of quality cost components

1.1 Prevention costs

Prevention costs are expenses invested to prevent quality defects, including quality planning expenses, process control expenses, quality training expenses, quality improvement expenses, and supplier management expenses. The greater the investment in prevention costs, the fewer quality defects and the lower the failure cost.

1.2 Appraisal cost

Appraisal cost is the fee paid to evaluate product quality, including incoming inspection fees, process inspection fees, finished product inspection fees, equipment calibration fees, and quality audit fees. Appraisal cost is a necessary input for quality control.

1.3 Failure cost

Failure cost is the loss caused by quality defects, including internal failure cost (rework, scrap, shutdown loss) and external failure cost (customer complaints, returns, claims, reputation loss). Failure cost is the key control object of quality management.

2. Prevention cost investment strategy

2.1 Investment in process verification

Conduct process verification before the application of new materials, new equipment, and new processes, and invest in trial production costs and testing costs. Although investment in verification increases prevention costs, it can avoid batch quality problems. It is recommended that prevention costs account for 20-30% of total quality costs.

2.2 Training investment

Establish a layered training system: new employee induction training, job skills training, special technical training, and quality management training. The return on training investment is usually 3-5 times. Establish a training effectiveness evaluation mechanism and continuously improve training content.

2.3 Investment in equipment maintenance

Investment in preventive maintenance: regular maintenance, replacement of wearing parts, and parameter calibration. Investment in maintenance can reduce equipment failure rates and reduce quality abnormalities. Establish equipment maintenance ledger to record maintenance costs and effects.

3. Identification cost control methods

3.1 Inspection strategy optimization

Develop differentiated inspection strategies based on product importance and risk levels. Key products are 100% fully inspected, and general products are randomly inspected on a proportional basis. Optimize the inspection process and reduce repeated inspections.

3.2 Improving the efficiency of testing equipment

Use automated testing equipment to improve testing efficiency. Equipment such as coordinate measuring machines and optical scanners can significantly shorten inspection time. Establish a testing data management system to achieve traceability of testing results.

3.3 Inspection personnel efficiency management

Develop inspection operation standards and standardize the inspection process. Train inspection personnel’s skills to improve inspection accuracy and efficiency. Establish a performance appraisal mechanism for inspection personnel to encourage efficiency improvements.

4. Failure cost analysis and control

4.1 Internal failure cost control

Statistics on rework rate and scrap rate, and analyze the cause of failure. Establish a quick response mechanism to reduce downtime losses. Reduce the incidence of failures through process optimization, equipment maintenance, and personnel training. The internal failure cost target is controlled within 2% of the output value.

4.2 External failure cost control

External failure costs not only cause economic losses, but also affect corporate reputation. Establish a rapid handling mechanism for customer complaints to recover losses in a timely manner. Analyze the causes of external failures and improve preventive measures. The external failure cost target is controlled within 1% of sales.

4.3 Failure Cost Analysis Tool

Use Pareto analysis to identify main failure types. Apply cause and effect analysis to identify root causes of failures. Establish a failure cost ledger to quantify various types of failure losses.

5. Quality cost statistical accounting

5.1 Statistical account setting

Establish a quality cost account system and clarify the collection range of each account. Prevention cost items: quality planning fees, training fees, improvement fees, etc. Appraisal cost accounts: inspection fees, calibration fees, audit fees, etc. Failure cost accounts: rework fees, scrap fees, claim fees, etc.

5.2 Data collection method

Extract direct quality costs from the financial system, and count indirect quality costs from the production system. Establish a quality cost statistics table and summarize and analyze it on a monthly basis. Quality cost data is incorporated into the ERP system to achieve automatic collection.

5.3 Report analysis mechanism

Output quality cost reports every month, including cost composition, trend changes, and proportion analysis. Identify abnormal fluctuations, analyze causes, and propose improvements. Quality cost analysis meetings are held every quarter to review improvement measures.

6. Quality cost optimization strategy

6.1 Cost balance principle

Quality cost optimization follows the balance principle: increase prevention investment and reduce failure losses. Research shows that if investment in prevention costs increases by 1 yuan, failure costs can be reduced by 5-10 yuan. The optimization goal is to minimize the total quality cost.

6.2 Continuous improvement mechanism

Establish a quality cost continuous improvement mechanism: monthly analysis, quarterly review, and annual planning. Identify the main contradictions in quality costs and formulate targeted improvement measures. Track the improvement results and continuously optimize the management system.

6.3 Target cost management

Set quality cost targets: prevention costs account for 20-30%, identification costs account for 30-40%, and failure costs account for 30-50%. Break down the goals into various departments and include them in performance appraisals.

7. Case Analysis

7.1 Cost Optimization Effect

After a 3D printing company implemented quality cost management, the total quality cost ratio dropped from 12% to 8%, of which the prevention cost ratio increased from 15% to 25%, and the failure cost ratio dropped from 45% to 30%, saving 800,000 yuan in quality costs annually.

7.2 Key success factors

Establish a complete quality cost statistical system and accurately calculate various costs. Increase investment in prevention and control quality risks from the source. Establish a continuous improvement mechanism to continuously optimize the cost structure.

Conclusion

Quality cost management is an important means for 3D printing companies to reduce costs and increase efficiency. Through scientific cost accounting, reasonable investment allocation, and effective cost control, quality benefits can be maximized. The continuously optimized quality cost management system is an important guarantee for the sustainable development of enterprises.