Borrow: fixed assets (installation, debugging and testing equipment, reaching the predetermined usable state)
Production cost (product inspection before warehousing)
Manufacturing cost (workshop equipment inspection can also be included in management cost)
Management expenses (management department equipment testing)
Sales expenses (sales department equipment testing)
Loans: bank deposits
Extended data
The important difference between modern quality inspection and traditional inspection is that modern quality inspection not only plays the role of inspection, but also plays the role of prevention.
The preventive function of inspection is mainly manifested in the following two aspects:
(1) plays a preventive role by determining process capability and using control charts.
As we all know, whether it is the determination of process capability or the use of control chart, it is necessary to obtain a batch or a group of data through product inspection and carry out statistical processing. The purpose of this inspection is not to judge whether a batch or a group of products is qualified, but to calculate the ability of the process and reflect the state of the production process.
If it is found that the process capacity is insufficient, or the control chart shows that there is an abnormal state in the production process, technical organization measures should be taken in time to improve the process capacity or eliminate abnormal factors in the production process to prevent the occurrence of unqualified products. Facts have proved that the preventive effect of this inspection is very effective.
(2) It plays a preventive role through the first inspection and inspection in process production.
When a batch of products is in the initial processing state, the first piece inspection should generally be carried out (there is not necessarily only one first piece inspection). After the first piece is inspected and approved, it can be put into production in batches.
In addition, when the equipment is repaired or readjusted, the first article inspection should also be carried out to prevent a large number of unqualified products.
After formal mass production, in order to find out whether the production process has changed and whether there is the possibility of unqualified products in time, it is necessary to conduct spot checks (that is, inspection) on the spot regularly or irregularly. Once problems are found, measures should be taken to correct them in time to prevent the occurrence of nonconforming products.
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