COST OF QUALITY

IT’S IMPACTS ON PROFITIBILITY

IN
RUBBER INDUSTRY

Dr. R . Mukhopadhyay

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 CONTENTS
• Introduction
• Competition & Competitiveness
• Issue & Challenges – Rubber Industry
• Quality Management Systems
• Quality, Cost, Productivity &
Profitability
• Cost of Quality – What, Why & How ?
• Cost of Quality and Rubber Industry
• Summary and Conclusion

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WORLD ECONOMIC OUTLOOK AFTER COVID-19

• Global economy is under severe stress

• Recovery likely to be gradual.
• Policymakers between a rock and a hard place
• Plugging gaps in regulatory and supervisory
Infrastructures
• Fostering conservation/saving wherever possible
• Unwinding Global Imbalances
• Fear of a wave of “Economic nationalism” that could
replace “Globalisation” is a serious concern.
• Global melt down …….fluctuation of raw material price
…….. Impact on business.

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HOW BUSINESSES TYPICALLY
RESPOND
•Cost Optimization

•Asset Disinvestment

•Reduced Scale of Operation

•Squeezing Vendors

•Alliances / Mergers / Acquisitions

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PREPARING FOR AN UPSWING: NEW OPPORTUNITIES

• From reactionary to strategic thinking

• From cost cutting and single minded focus on

liquidity to catalysts for growth

• From downsizing to reshaping the

organization

• From just staying afloat to Innovation and

Profitable growth
• From conventional way to digital way
Get Ready for a new Landscape

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 COMPETITION AND COMPETITIVENESS
• COMPETITION AND COMPETITIVENESS ARE THE TWO FACES OF THE
SAME COIN.

• COMPETITIVENESS HAS BECOME TO ECONOMICS WHAT GRAVITY IS TO

PHYSICS: A FUNDAMENTAL FORCE.

• WHILE COMPETITION IS AN OUTSIDE TO ANY ORGANISATION AND MAY

NOT IN ITS CONTROL, COMPETITIVENESS IS AN INTERNAL THING AND IN
CONTROL OF THE ORGANISATION.

• ORGANISATIONS ACROSS THE GLOBE HAVE BUILT THEIR

COMPETITIVENESS THROUGH VARIOUS DIFFERENTIATORS (PRODUCT
FEATURES, QUALITY, COST, DELIVERY, SERVICE, AVAILABILITY
ETC.).
• INDIAN ORGANISATIONS HAVE TRADITIONALLY BEEN SEEN AS
COMPETING ONLY ON LOW COST.

• THIS COMPARATIVE ADVANTAGE OF INDIAN FIRMS DOES NOT PROVIDE

COMPETITIVENESS IN GLOBAL MARKET PLACE.

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CUSTOMER EXPECTATION HIERARCHY WITH
TIME

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 MARKET TRENDS
QUALITY
LOW HIGH

LOW
COST

HIGH

COMPETITIVE MARKET FORCES US TO PRODUCE PRODUCTS

WITH HIGH QUALITY AT COMPETITIVE COST. IF NOT THERE WILL
BE DECLINE IN MARKET SHARE FOR THE PRODUCT.

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 QUALITY

Quality can be quantified as : Q = P/E  1

Q - Quality,
P - Performance
E – Expectations

The Dimension of Quality :

•Performance • Durability
•Feature • Service
• Response
•Conformance • Aesthetics
•Reliability • Reputation
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 QUALITY - A CHAIN REACTION

WHEN WE COSTS DECREASE DUE TO LESS PRODUCTIVITY

IMPROVE REWORK, FEWER MISTAKES, IMPROVES (3)
QUALITY (1) FEWER DELAYS AND SNAGS ;
BETTER USE OF MACHINE - TIME
AND MATERIALS (2)

AND WHEN WE
CAPTURE THE
MARKET WITH
PROVIDE MORE STAY IN
BETTER QUALITY
JOBS (6) BUSINESS (5)
AND COMPETITIVE
PRICES (4)

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 QUALITY AND COST OF QUALITY (COQ)

• QUALITY – “MAKING RIGHT THINGS”

• COQ – “MAKING THINGS RIGHT”

IF QUALITY IS GOOD_______________ COMES BACK

IF QUALITY IS POOR _______________ COMES BACK

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CONTINUOUS PROCESS IMPROVEMENT
TOOLS

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COST , PRICE & PROFIT

COST : THE EXPENSES INCURRED FOR CREATING

A PRODUCT OR SERVICE BEING SOLD BY A
COMPANY

PRICE : THE AMOUNT, A CUSTOMER IS WILLING

TO PAY FOR A PRODUCT OR SERVICE.

PROFIT : THE DIFFERENCE BETWEEN THE PRICE

& THE COST INCURRED IS THE PRODUCT PROFIT.

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 QUALITY COST

QUALITY COSTS ARE THE REFLECTION OF ACTIVITIES

 NOT DONE RIGHT FIRST TIME

 NON-ADHERENCE TO JUSTIFIED MANUFACTURING

ACTIVITIES

THEREFORE COSTS OF MEETING THE PRODUCT

QUALITY RIGHT THE FIRST TIME, THROUGH
JUSTIFIED MANUFACTURING PRACTICES DO NOT
CONSTITUTE A PART OF QUALITY COSTS.

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 COST OF QUALITY
(COQ)

COST OF COST OF NON- COST OF LOST

CONFORMANCE CONFORMANCE OPPORTUNITIES

PREVENTION APPRAISAL INTERNAL EXTERNAL LOSS OF LOSS OF

COST COST FAILURE FAILURE PROFITS POSSIBLE
COST COST PROFITS

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 PROCESS QUALITY CONTROL

INPUT PROCESS OUTPUT

SERIES OF OPERATIONS

PREVENTION APPROACH APPRAISAL APPROACH

PARAMETER DESIGN TOLERANCE DESIGN

(ROBUST / FOOL PROOF DESIGN) (PROCESS MONITORING)

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 PREVENTION
IT IS DEFINED AS COST OF ALL ACTIVITIES THAT PREVENTS DEFECTS/
FAILURE OCCURING, SO AS TO KEEP ALL UNSATISFACTORY PRODUCTS
(AT ALL STAGES) FROM COMING OUT IN FIRST PLACE. IN ORDER TO
DO THIS, ONE NEEDS A GOOD UNDERSTANDING OF THE ROOT CAUSE
OF QUALITY PROBLEMS (DRIVERS OF QUALITY). BY TAKING ACTION
WITH RESPECT TO THESE QUALITY DRIVERS, ONE CAN PREVENT
DEFECTS. EXAMPLE
• CONTRACT REVIEW • SYSTEMS DEVELOPMENT & UPDATE
• DESIGN REVIEW • RELIABILITY ENGINEERING AND
• SUPPLIER EVALUATION TESTING
• QUALITY TRAINING & • PILOT RUNS FOR PROCESS
EDUCATION VALIDATION
• QUALITY • PARTICIPATIVE PROBLEM SOLVING
MOTIVATIONAL
PROGRAMMES • INSTRUMENT CALIBRATION AND
• PLANNING ACTIVITIES MAINTENANCE
• VALIDATING CUSTOMER • DEVELOPING THE STRATEGIC AND
REQUIREMENTS ANNUAL QUALITY PLANS
THESE COSTS ARE LINKED WITH• LEVEL
DATA OF
ANALYSIS
PLANNING IN THE COMPANY TO
PRODUCE DEFECT FREE PRODUCTS.

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 APPRAISAL
IT IS DEFINED AS THE COST OF ACTIVITIES TO FIND THE
STATUS (INSPECTION & TESTING) OF THE PRODUCTS AT ALL
STAGES OF ITS PROCESSING, IN ORDER TO DETERMINE THE
CONFORMANCE TO REQUIREMENTS, MAINLY DURING THE
“FIRST TIME THROUGH”

EXAMPLE:

• LABORATORY ACCEPTANCE TESTING / INWARD GOODS INSPECTION

• TOOL & FIXTURE INSPECTION
• IN PROCESS INSPECTION / PROCESS QUALITY CONTROL
• PRODUCT INSPECTION AND TESTING
• QUALIFICATION TESTS
• INSTRUMENT & ON-LINE CONTROLLER DEPRECIATION

THESE COSTS ARE LINKED WITH CAPABILITY OF

PROCESSES AND CONTRACTUAL REQUIREMENTS.

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 INTERNAL FAILURE COST
IT IS DEFINED AS THE COST OF MAKING, AND RECTIFYING
DEFECTIVE OUTPUT THAT ARE IDENTIFIED PRIOR TO SHIPMENT
TO THE CUSTOMER.

EXAMPLE :
•SCRAP / WASTE
•REWORK/RE-TEST/RE-INSPECT/REPAIRED PRODUCTS
•ANALYSIS OF DEFECTS / FAILURES
•COST OF DELAY DUE TO FAILURES
•ERRORS IN INVOICE
•ERRORS IN ENGINEERING DRAWINGS
•DOWN TIME DUE TO QUALITY

THESE COSTS WOULD DISAPPEAR IF NO DEFECTS ARE

PRODUCED, PRIOR TO SHIPMENT TO THE CUSTOMER.

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 EXTERNAL FAILURE COSTS
IT IS THE COST OF RECTIFICATION OF PRODUCT FAILURE
AFTER SHIPMENT TO THE CUSTOMER.

EXAMPLE :

•PRODUCT RETURN, REWORK, OR SCRAP COSTS, EVEN IF UNDER

WARRANTY.
•LIABILITY CLAIMS/ WARRANTY CLAIMS (DISTORT THE ANALYSIS IF
CONCENTRATING ON DAY-TO-DAY OPERATIONS, BUT ARE IMPORTANT
IN ESTIMATING TOTAL QUALITY COSTS OF THE FIRM).
•CUSTOMER COMPLAINTS ADMINISTRATION.
•DISTRIBUTION AND TRANSPORTATION LOSSES. COST OF TIME OF
SALES PEOPLE AND OTHERS IN RESOLVING CUSTOMER
•CONCESSIONS GIVEN DUE TO FAILURES
•ANALYSIS OF FIELD FAILURES
•AFTER SALES SERVICE
•RETROFIT COSTS
•PRODUCT LIABILITY / PENALTIES

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 COST OF LOST OPPORTUNITIES
IT IS THE PROFITS THAT A COMPANY DOES NOT MAKE
DUE TO THE REVENUE LOST BY ORDER CANCELLATION
AND / OR LOSING TO COMPETITORS BECAUSE OF NOT
MEETING CUSTOMER REQUIREMENTS
EXAMPLE :
REDUCED REPEAT ORDERS
LOSS OF CUSTOMERS WHO GO TO COMPETITOR(S) WHO
SATISFIES THEM BETTER
LOSS OF PROSPECTIVE CUSTOMERS WHO DO NOT
PLACE ORDERS BECAUSE OF THE IMAGE OF THE
COMPANY RELAYED TO THEM BY DISSATISFIED
CUSTOMERS.

THESE COSTS WOULD REDUCE IF COMPANY PRODUCES

AND DELIVERS PRODUCTS WHICH EXCEED CUSTOMERS
EXPECTATIONS.
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 VISIBLE AND HIDDEN COSTS

•Scrap
•Rework Visible costs
•Warranty costs

• Conversion efficiency of materials

• Inadequate resource utilization

• Excessive use of material

• Cost of redesign and re-inspection Hidden Costs

• Cost of resolving customer problems

• Lost customers / Goodwill

• High inventory

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 COST OF QUALITY AT
VARIOUS LEVELS OF SIGMA
Sigma Defect rate(PPM) Cost of quality Competitive level

6 3.4 <10%
World
5 233 10-15% Class

4 6210 15-20%
Industry
3 66807 20-30% Average

2 308537 30-40%
Non
>40% Competitive
1 6,90000

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 COST OF QUALITY

COST REDUCTION QUALITY COST

PROJECT PROJECT

AIM MAINLY COST REDUCTION Q IMPROVEMENT & COST

REDUCTION

SCOPE EXISTING PROBLEMS POTENTIAL PROBLEMS

(REACTIVE) (PROACTIVE)

TIME FRAME DIFFICULT, BECAUSE OF EASY, LINKED WITH NO.OF

INTERDEPENDENCE OF DEFECTS - QUANTITATIVE
COST AND PERFORMANCE MEASURES

BENCH- DIFFICULT EASY

MARKING

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 CORRELATION TO MANUFACTURING
PROCESS : DELIVERED DEFECTS

• NO TEST / INSPECTION IS 100% EFFECTIVE IN

FINDING DEFECTS

• DELIVERED DEFECTS ESCAPE THE TEST / INSPECTION

PROCESS WITHIN THE FACTORY

• DELIVERED DEFECTS ARE DIRECTLY PROPORTIONAL

TO THE TOTAL DEFECTS FOUND IN THE ENTIRE
MANUFACTURING PROCESS.

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 THE GOAL IS NOT THE COST ……...

BUT TO :

 SHARE INFORMATION IN A WIDELY ACCEPTED COMMON

LANGUAGE

 EXPOSE CRITICAL PROBLEM

 PRIORITIZE THE PROBLEMS

 CONSCIOUSLY ATTACK THEM IN A SYSTEMATIC WAY

FOR CONTINUOUS IMPROVEMENT

 SET QUANTITATIVE GOALS & DEVELOP COQ INDICES

 MEASURE THE EFFECTIVENESS OF THE QUALITY

SYSTEM

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 THE APPROACH
• IDENTIFY THE QUALITY COST ELEMENTS

• MEASURE THE COST ELEMENTS (OVER A PERIOD OF TIME)

• REALISE THE GAP BETWEEN QUALITY COST CAPTURED NOW

AND BEFORE AND CONSCIOUSLY ATTACK THEM

• DEVELOP INDEX ON PERFORMANCE FOR PRIORITIZED AREAS /

FUNCTIONS

• CIRCULATE INFORMATION AMONG ALL CONCERNED

• SEEK SOLUTION THROUGH TEAM APPROACH. FORM TEAMS

BASED ON IDENTIFIED PRIORITY AREA FOR QUALITY
IMPROVEMENT PROJECTS (USE PARETO PRINCIPLE)

• DO NOT STOP … CONTINUE THE PROCESS THROUGH QUALITY

COST PROJECTS FOR CONTINUOUS IMPROVEMENT

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 QUALITY COST ELEMENTS
 COST INCURRED TO ASSURE COST OFF CONFORMANCE
CUSTOMER REQUIREMENTS ARE (CONTROL)
MET
• BEFORE EXECUTING THE JOB PREVENTION COST
• AFTER EXECUTING THE JOB APPRAISAL COST

 COST INCURRED WHEN CUSTOMER COST OF NON-

REQUIREMENTS ARE NOT MET CONFORMANCE (FAILURE
OF CONTROL)
• BEFORE CUSTOMER FINDS OUT INTERNAL FAILURE COST
• AFTER CUSTOMER FINDS OUT (AFTER EXTERNAL FAILURE COST
THE TRANSFER OF OWNERSHIP)

 LOSS OF PROFITS (POTENTIAL) COST OF LOST

OPPORTUNITIES
• LOSS OF EXISTING CUSTOMERS TO •LOSS OF PROFITS
THE COMPETITOR(S) •LOSS OF POSSIBLE PROFITS
• LOSS OF POTENTIAL NEW
CUSTOMERS

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 BUSINESS PROCESSES
PERSONNEL EMPLOYEE RELATIONS
EXECUTIVE RESOURCES
PERSONNEL RESOURCES

PRODUCTION CONTROL PHYSICAL INVENTORY MANAGEMENT

DISBURSEMENTS
PARTS PLANNING AND ORDERING
CONSIGNED MATERIALS CONTROL

INDUSTRIAL ENGINEERING COST ESTIMATING

PROCESS PLANNING
SPACE UTILIZATION

QUALITY ASSURANCE SUPPLIER QUALIFICATION

NEW PRODUCT QUALIFICATION
FIELD REPORTING

PRODUCT ENGINEERING ENGINEERING CHANGE CONTROL

SERVICE COST ESTIMATING

FINANCE CASH CONTROL

ACCOUNTS RECEIVABLE
LEDGER CONTROL

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 WHITE COLLAR MEASUREMENT

• NUMBER OF REVIEW BEFORE PLAN IS APPROVED

• PERCENTAGE OF LETTERS RETYPED
• PERSONNEL TURNOVER RATES
• RATE OF ABSENTEEISM
• NUMBER OF COMPLAINTS PER MONTH
• PERCENTAGE OF PURCHASE ORDERS CHANGED
• INTEREST LOST ON UNCOLLECTED RECEIVABLES
• INTEREST LOST ON INVOICING DELAYS
• EXCESS INVENTORY CARRYING COSTS
• RECORDING ERRORS
• MANAGEMENT APPROVALS BEYOND TWO LEVELS
• TRAINING HOURS / EMPLOYEE

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 WHITE COLLAR MEASUREMENT
• PROCESS EQUIPMENT DOWNTIME
• NUMBER OF ENGINEERING CHANGES PER PART
NUMBER
• FORECAST VERSUS DEMAND
• REVENUE VERSUS PLAN
• PERCENTAGE OF MEETINGS THAT START ON SCHEDULE
• MANHOURS LOST DUE TO MEETINGS STARTING LATE
• NUMBER OF MISSED SCHEDULES
• INVENTORY TURNOVER RATE
• PERCENTAGE OF ITEMS RECEIVED BUT NOT DELIVERED
IN 24 HOURS
• ERRORS FOUND DURING DESIGN REVIEWS
• PERCENTAGE OF SUGGESTIONS ANSWERED WITHIN
WEEK
• PERCENTAGE OF VARIANCE FROM BUDGET

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 NON - MANUFACTURING OVERHEADS

IT MAY INCLUDE THE COST OF

 PERSONNEL AND ADMINISTRATION

 FINANCE-ACCOUNTS
 TRAINING AND DEVELOPMENT
 SALES & DISTRIBUTION
 RESEARCH & DEVELOPMENT
 ADVERTISEMENT & SALES PROMOTION
 MAINTENANCE OF UTILITIES
 CORPORATE OFFICE EXPENDITURE
 INTEREST PAYMENT
 WELFARE ACTIVITIES

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 HOW MUCH ARE YOU LOSING ?

5 TO 25% OF PRODUCTION • SCRAP, REWORK, REGRADE

2 TO 10% OF SALES • WARRANTY CLAIMS,

• COMPLAINT SERVICING

15 TO 30% OF SALES • LOSS OF ORDERS

• LOSS OF INTEREST ON DELAYED
PAYMENTS

10 TO 25% OF ASSETS • SHOP & FIELD DOWN TIME

15 TO 25% OF PEOPLE • LOSS OF MANAGEMENT &

ENGINEERING TIME

20 TO 40% OF INVENTORY • OPPORTUNITY COST OF FINANCE

LOCKED IN ADDITIONAL INVENTORY /
WIP

• INVENTORY CARRYING COST

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 QUALITY COST

SCOPE PRODUCT PROCESS ORGANIZATION

TYPE PROJECT

PREVENTION

APPRAISAL

INTERNAL FAILURE

EXTERNAL FAILURE

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 MEASUREMENT OF COST OF QUALITY ELEMENTS
PRODUCT COST ELEMENTS
S. DESCRIPTION RIGHT PREVENTION APPRAISAL FAILURE TOTAL
NO FIRST INTERNAL EXTERNAL(A+B+C
TIME +D+E)
(A) (B) (C) (D) (E)
1 MATERIAL

2 LABOUR

3 MFG. OH.

4 MFG. COST
{(1) + (2) + (3)}

5 NON MFG. OH

6 PRODUCTION
COST (4) + (5)

COST OF QUALITY

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 AVOID NEEDLESS CONTROVERSY

 COQ IS NOT AN ACCOUNTING MEASURE.

 CONTROVERSY ON WHAT ALL SHOULD GO INTO THE ESTIMATION

OF THE DIFFERENT ELEMENTS OF COQ IS LIKELY TO ARISE. THIS
SHOULD BE PRUDENTLY AVOIDED.

 COQ IS A MEASUREMENT FOR PRIORITISING QUALITY

IMPROVEMENT OPPORTUNITIES. SO RATHER THAN THE EXACT
LOGISTICS OF THE MEASUREMENT, IT IS CONSISTENCY OF THE
MEASUREMENT WHICH IS OF PARAMOUNT IMPORTANCE.

 WHAT WE ARE REALLY INTERESTED IN, IS THE INCREMENTAL

CHANGE IN COST OF QUALITY OVER A PERIOD OF TIME IN ORDER
TO ESTIMATE THE GAINS FROM QUALITY IMPROVEMENT.

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 ROLE OF QUALITY DEPARTMENT

• PUBLISH COST OF QUALITY

• ANALYSES Q COSTS

• CONTROL BY INVESTIGATING CAUSES

• MAKE RECOMMENDATIONS FOR IMPROVEMENTS

• CO-ORDINATE INTER-DEPARTMENTAL ACTIVITIES FOR

IMPROVEMENT PROJECTS

• ARBITRATE ON ALLOCATION OF RESPONSIBILITY FOR

FAILURE COSTS

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 CAUTION .............
COST OF QUALITY SHOULD NOT BE USED FOR

 COMPARING PERFORMANCE OF DIFFERENT

DEPARTMENTS

 PRESSURING BUDGETING TASKS

 LINKING WITH COMPENSATION

ANY SUCH ACTION WILL BE A MISUSE OF COQ AS SUCH

A COMPARISON BESIDES BEING UNFAIR BECAUSE OF
THE DIFFERING CIRCUMSTANCES IS ALSO
INCONSISTENT WITH TQM VALUES AS IT WILL CREATE
WINNERS AND LOSERS AND LEAD TO CONFLICTS
BETWEEN DIVISIONS OF THE SAME COMPANY

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 THE PROFIT IMPROVEMENT PHILOSOPHY

• Education for Commercial awareness and

information
• The Technologist must understand the basis
and operations of the company’s costing
system.
• Information :
A) Usage – Weight, Volume etc.
B) Finances : Raw Material Price, Semi-finished and
finished goods costs, Scrap and Waste values
C) Quality Costs
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 THE GENERAL APPROACH

• Classification
• Constant Work
• Setting Targets
• Financial Attitude
•Stocks = Pile of Rs. Notes
•Scrap = Money being burnt
•Overspec = Money needlessly spent
• Team Work

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 COST IDENTIFICATION AND ANALYSIS METHOD

Indirect Costs – Fixed Variable Costs

• Out-of-pocket / Sunk Costs
• Avoidable / Unavoidable Costs
• Relevant / irrelevant costs
• Opportunity costs
• Controllable costs / non-controllable costs
• Marginal / incremental costs (differential costs)

Scrap and Rework Costing

• Waste Material
• Rework Material
• Scrap Semi-finished / finished products
• Repairs
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Cost Optimization – Energy Saving :

• Study of Motors and Pump Loading

•
• Energy savings in Banbury/Intermix/ kneader and open mill mixers
•
• Energy savings in vulcanisers

• Performance Evaluation of Boilers

•
• Performance Evaluation of Air Compressor

• Evaluation of Condenser performance

•
• Illumination
•
• Proper blade alignment in fan
•
• DGset .

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SUMMARY & CONCLUSION

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DISTRIBUTION OF QUALITY COST

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HASETRI
BENEFITS OF PREVENTING POOR
QUALITY

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 DEMING’S TEACHINGS ON QUALITY
• Production must be seen as a system encompassing customers and
suppliers. The customer is the most important part of the
production line, without customer there is no production line. The
suppliers are partners, and companies must work together with
their suppliers for the continuous improvement of the quality of
incoming material and reductions of variations.
• The relationship between customer and supplier must be win
win.
• Quality is made in the Board room, right at the top. The Quality of
what a company produces can only be as good as the Quality of
the managerial action taken by the top managers. The reasons
for poor results have to be found in the decisions made by
Managers. Never blame the workers.

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 CONTINUOUS PROCESS IMPROVEMENT
• Viewing all work as process
• Making all processes effective, efficient and adaptable.
• Anticipating change in customer needs
• Controlling in process performance using process measures
• Maintaining constructive dissatisfaction with the present level of
performance
• Eliminating waste and rework wherever it occurs
• Investigating activities that do not add value to the product or services,
with the aim of eliminating those activities
• Eliminating non conformities of all phases of everyone’s work, even if
the increment of improvement is small
• Using benchmarking to improve competitive advantage
• Innovating to achieve breakthroughs
• Holding gains so there is no regression
• Incorporating lessons learned into future activity.
• Using technical tools such as BENCH MARKING, SPC, QFD,
DOE,PPAP, APQP, DFMEA, PFMEA, MSA,DFM,.

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