UPRAVLJANJE TRO[KOVIMA KVALITETA - PUT ZA POVI[ENJE KVALITETA I DOBITI MANAGING QUALITY COSTS THE ROAD TO INCREASING QUALITY AND PROFIT

Transcription

1 UPRAVLJANJE TRO[KOVIMA KVALITETA - PUT ZA POVI[ENJE KVALITETA I DOBITI Dr. Safet Brdarevi}, redovni profesor Ma{inskog fakulteta u Zenici Ibrahim Plan~i}, dipl. in`. ma{. asistent Ma{inskog fakulteta u Zenici REZIME PREGLEDNI RAD Tro{kovi kvaliteta su mo}no sredstvo koje kvalitet izvla~i izvan atributa " dobroga " i " vrijednoga " u mjerljivi parametar izra`en novcem. Mjerenje kvaliteta novcem omogu}ava jednostavno pore enje i odre ivanje prioriteta razli~itih problema, ali i pra}enje trendova kvaliteta u odre enom vremenskog periodu. Kako je menad`ment svakog preduze}a prinu en na ekonomisanje sa novcem, to su tro{kovi kvaliteta najpouzdaniji instrument za ocjenu efektivnosti provedenih mjera na unapre enju kvaliteta i osnova za sve odluke koje se odnose na kvalitet. Cilj ovoga rada je da uka`e na razumijevanje ove ~injenice i stanovi{te da od tro{kova kvaliteta ne treba zazirati. Efikasno upravljanje doprinosi smanjenju ukupnih tro{kova i pove}anju kvaliteta proizvoda. Ovo je osnova filozofije savremenog poslovanja i dugoro~ni cilj svakog preduze}a. To i jeste smisao ~esto ponavljane izreke "kvaliteta je besplatna". Klju~ne rije~i: kvalitet, tro{kovi kvaliteta, standard, sistem, upravljanje. MANAGING QUALITY COSTS THE ROAD TO INCREASING QUALITY AND PROFIT Safet Brdarevi}, Ph.D. Professor, Faculty of Mechanical Engineering in Zenica Ibrahim Plan~i}, BSc. Mech. Eng., assis., Faculty of Mechanical Engineering in Zenica SUMMARY SUBJECT REVIEWS Quality costs represent a powerful means which sets quality beyond the attributes "good" and "valuable" into a measurable parameter expressed in money. Measuring quality in money enables a simple comparison and setting priorities among different problems, but in also enables the following of the trends in quality during a certain time span. Since the management of any company is forced to economize on money, the quality costs are the most relialle instrument for the evalution o f effectiveness of measures carried out to improve quality, but they are also the basis for all the decisions regarding quality. The aim of this paper is to point up the understanding o f this fact as well as the aflitude tha t one should not shrink from the quality costs. Efficient management contributes to the reduction of the total costs and to the increase of the product quality. This is the basis of the philosophy of modern business and a long-term goal of any company. This is the essence of the common proverb "guality is free of cost". Key words: guality, quality costs, standard, system, management. 1. UVOD Prema J. M. Juranu, istaknutom ekspertu iz podru~ja kvaliteta, " tro{kovi kvaliteta su zlato u rudniku koje samo ~eka da bude iskopano" [1], a Ph. Crosby isti~e da je " kvalitet besplatan" [2]. S tim u vezi, mjerenje i upravljanje tro{kovima kvaliteta predstavlja sna`nu ideju na podru~ju kvaliteta. 1. INTROFUCTION According to J.M.Juran, an eminent expert in the field of quality, "the quality costs are gold in a mine, which is waiting to be dug up" [1], and Ph. Crosby points out that "quality is free of cost" [2]. Therefore, measuring and managing quality costs represents a powerful idea in the field of quality

2 Ve}ina teoreti~ara za kvalitet ~ak smatra da se mjerenje nivoa kvaliteta vr{i isklju~ivo mjerenjem tro{kova kvaliteta. S obzirom da menad`eri govore jezikom novca, stavljanje kvaliteta u uslove tro{kova nudi mo}no sredstvo komunikacije i kontrole. Tro{kovima lo{eg kvaliteta mo`e se upravljati i kontrolisati kao bilo kojim drugim. S druge strane, pretpostavimo li da su sve aktivnosti u jednom poslovnom sistemu usmjerene ustvari na postizanje kvaliteta, onda se mo`e re}i i da su svi tro{kovi koji pri tome nastaju tro{kovi kvaliteta. Mjerenjem istih menad`ment preduze}a ima stalnu ili povremenu informaciju o nivou svog kvaliteta i tako mo`e efektno i efikasno upravljati aktivnostima pobolj{anja sistema kvaliteta. Elementi tro{kova kvaliteta razlikuju se od preduze}a do preduze}a i od industrije do industrije. Ve}ina kompanija nema uop{te predstavu o tome koliko tro{e na planiranje i kontrolu kvaliteta, odnosno koliko ih ko{ta uspostavljeni sistem kvaliteta. Uspje{ne i najbolje vo ene kompanije su ustanovile da su ti tro{kovi u rasponu od (20 do 40) % prihoda od prodaje [2]. Takve kompanije bile su u stanju, u nekoliko godina, smanjiti svoje tro{kove kvaliteta sa 30 % od prodaje na samo 3 %. To je u~injeno orijentacijom ka kontinuiranom pobolj{anju kvaliteta. U mnogim kompanijama taj potencijal nije jo{ ni taknut. Ovaj rad je nastao kao izraz te`nje da se uka`e na te potencijale i opravdanost mjera za pobolj{anje kvaliteta. Most of the quality theorists even maintains that the measuring of the quality level is performed exclusively by measuring the quality costs. Taking into account that managers talk the language of money, then putting quality in the context of costs offers a poweful means of communication and control. The costs of bad quality can be managed and controlled as any other costs. On the other hand, it we assume that all the activities in one business system are actually directed to achieving quality, then we can say that all the costs that are the result of this are the quality costs. By measuring these, the management of a company has continual or occasional information about the level of its quality, and is able to efficiently manage the activities on improving the quality system. The elements of the quality costs are different in different companies and different industries. Most companies have no idea how much they spend on planning and controling the quality, or how much the established quality system costs. Successful companies with the best management established the fact that those costs are in the range from % of sales income. Such companies managed to reduce, in a few years, their quality costs from 30% of sales income to just 3%. The sucess was due to their orientation towards a continual quality improvement. In many companies such a potential is not yet being exploited. The paper is a result of a wish to point out these potentials as well as the justifiability of measures for quality improvement. 2. KLASIFIKACIJA I METODOLOGIJA PRIKUPLJANJA TRO[KOVA KVALITETA 2.1 Osnove efikasnog sagledavanja tro{kova kvaliteta Pod tro{kovima kvaliteta podrazumjevaju se tro{kovi koji nastaju zbog obezbje enja kvaliteta kao i zbog gubitaka kada kvalitet nije ostvaren. Ova definicija tro{kova kvaliteta odnosi se na savremeni pristup kvalitetu, koji isti sagledava kroz sve funkcije i procese u preduze}u (petlju kvaliteta), a time i tro{kova kvaliteta kao sistema koji zadire u sve organizacione cjeline. Time se, za razliku od klasi~nog (dosada{njeg) pristupa kvalitetu, omogu}ava sagledavanje i mjerenje tro{kova kvaliteta nastalih, pored proizvodnje, i u drugim dijelovima preduze}a (organizacije). Iskustva pokazuju da su ti tro{kovi upravo najizra`eniji kod radnika sa bijelim ovratnicima. 2. CLASSIFICATION AND METHODOLOGY OF REGISTERING THE QUALITY COSTS 2.1. The basis of the efficient approach to registering the quality costs Quality costs are costs which ensue as a result of provicling the quality, or as a result of the losses when the quality is not realized. This definition of the quality costs represents a modern approach to quality, an approach which considers quality through all the functions and processes in a company (the quality loop), and along with that the quality costs as well, which are considered as a system affecting all the organizational parts. This anables the consideration and the measuring of the quality costs which ensue not only in the production, but in other parts of a company (organization) as well which is different from the classical (former) approach to quality. Experience shows that these costs are most explicit with the "white-collar workers"

3 Naime, u ve}ini preduze}a smatrano je da su tro{kovi kvaliteta samo tro{kovi {karta i tro{kovi smanjenja broja defekata ( dorade). Time su zanemarivani uzroci nastajanja gre{aka i njihovo otklanjanje. Ovakav pristup je dovodio do toga da su zahtjevi za pove}anje kvaliteta vodili pove}anju tro{kova. Isti su se svodili na rigorozne kontrole, ispitivanja, nabavku kvalitetnijih sirovina, izmjenu tehnologije i ja~anje svih kontrolnih funkcija. Tako se samo pove}avao stepen kontrolisanja, do 100 %-tne kontrole, a manje, ili gotovo nikako, se nije posve}ivalo pa`nje uzrocima nastanka gre{aka. Svijest da se kvalitet ne mo`e nadzirati na proizvodu, ve} se mora ugraditi u njega, bitno doprinosi usmjeravanju na preventivne aktivnosti i otklanjanje uzroka nastajanja gre{aka, kako bi se sprje~ili tro{kovi lo{eg kvaliteta. U kakvoj su zavisnosti: nivo gre{aka i tro{kovi, u odnosu na na~in sagledavanja istih najbolje prikazuje slika 1. Namely, most companies maintain that the quality costs are only the costs of rejects and the costs of decrease in the number of defects (final processing). They neglected the reasons for the occurence of the rejects and the ways to prevent them. Such an approach led to an increase of costs with each new demand for quality improvement. Those demands were then reduced to rigorous controls, tests, higherquality raw materials supply, technology exchange, and strengthening of all the control functions. This only increased the level of controls, until it reached 100%, and little or no attention was payed to the reasons of the defects. Awareness that quality cannot be controlled on the product, but it has to be built into it, greatly contributes to putting emphasis on the preventive activities and to removing the causes of the defects, in order to prevent the costs of low quality. The dependence of the level of defects and costs on the approach towards them is best presented in figure 1. Nivo-Level TRO[KOVI-COSTS Nivo-Level TRO[KOVI-COSTS Tradicionalni kvalitet GRE[KE-DEFECTS GRE[KE-DEFECTS Savremeni pristup kvalitetu [TQM] a) Klasi~ni pristup kvalitetu b) Savremeni pristup kvalitetu a) Classical approach to quality b) Modern approach to quality Slika 1. Zavisnost tro{kova i gre{aka [7] Figure 1. Dependence of costs and defects [7] Cilj svakog preduze}a dana{njice je izgradnja i stalno usavr{avanje kvaliteta proizvoda i sistema kvaliteta uz optimiranje tro{kova stvaranja kvaliteta. Ko to ne ostvaruje gubi tr`i{te i dovodi preduze}e u te`ak polo`aj. Ocjena i analiza tro{kova kvaliteta nema za cilj samo sni`avanje tro{kova kvaliteta, nego je krajnji cilj sni`avanje ukupnih tro{kova preduze}a kroz pove}anje efektivnosti i sposobnosti kvaliteta. Sasvim je prihvatljivo i ekonomski opravdano uvo enje mjera koje }e pove}ati tro{kove kvaliteta, ali s ciljem smanjenja ukupnih tro{kova preduze}a. Sni`avanje tro{kova kvaliteta ispod nekog minimuma krije opasnost neprimjetnog vi{estrukog porasta nekih drugih tro{kova, na drugom mjestu. Pred menad`ere se postavlja zna~ajan problem: kako odrediti mjesta na kojima treba {tedjeti. The objective of any company today is building and constantly improving the product quality, and the quality system with optimal costs. Those companies which cannot achieve that lose their market and put themselves in a dificult position. The quality costs evaluation and analysis does not aim only to reduce the quality costs, but to reduce the overall costs of a company by increasing the efficiency and the capacity of quality. It is fully acceptable and economically justifiable to introduce measures which will increase the quality costs, but aiming at the reducion of the overall costs of a company. The reduction of the quality costs below a certain minimum conceals the danger of an invisible manifold increase of some other costs. Managers are therefore faced with a serious problem: how to defermine the places for saving

4 Na`alost, svjedoci smo lo{ih odluka u tom smislu. Naime, ~esto mala u{teda mo`e da dovede do velikih gubitaka na nivou sistema ukoliko se o tom efektu ne vodi ra~una. Klasi~ni primjeri, iz svakog na{eg preduze}a su: - u{teda nabavkom jeftinijih sirovina, {to redovno ima za posledice pove}an {kart, nekvalitetan proizvod i gubitak tr`i{ta, - odustajanje od preventivnog odr`avanja, sa istim posljedicama, - redukcije prilikom nabavki, {to uzrokuje zastoje ili nekvalitetan rad itd. Jednostavno, {tedi se na pogre{nim mjestima. 2.2 Vrste i sadr`aj tro{kova kvaliteta Saglasno gornjim razmi{ljanjima, postavlja se jednostavno pitanje: Za{to se {tedi na pogre{nim mjestima? Jedan od bitnih razloga je {to menad`er nema informacije o svim tro{kovima i za{to oni nastaju. Za dono{enje ispravne odluke neophodno je imati informacije o svim tro{kovima koji optere}uju proizvod. Na`alost, ve}ina preduze}a danas prepoznaje samo tro{kove {karta, dorade, garancije, tro{kove ispitivanja i tro{kove koji prouzrokuju gre{ke. Tako se uo~ava samo vrh ledenog brijega (slika 2.). Svi ostali gubici su potopljeni i ne vide se direktno. Obi~no su ti tro{kovi znatno ve}i balast za preduze}e od direktno vidljivih tro{kova. Zbog toga je neophodno sve ove tro{kove u~initi vidljivim. Prije svega, osnovno je do}i do valjanih informacija o tro{kovima kvaliteta, njihovoj veli~ini i raspodjeli. Zbog toga, gotovo paralelno sa certifikacijom sistema kvaliteta javlja se i potreba uvo enja sistema upravljanja tro{kovima kvaliteta. Untorfunately, we bear witness of some bad decislons in regard to this. Namely, it is very often that a small saving can lead to great losses at the system level, unless this effect is not taken into account. Some classical examples from our companies are: - saving by supplying cheaper raw materials, which regularly has as its consequence an increase in defects, product with low quality, and the loss of market, - giving-up the preventive maintenance, with the same consequences, - cuts in supply, which causes stoppages and low-quality work, etc. Simply put, one saves where one should not The types and content of the quality costs All the above thoughts impose a simple question: why does one save where one showld not? One of the reasons is that the manager does not have the information on all the costs and on the reasons why those costs ensue. In order to come to the right decision, it is necessary to abtain the information on all the costs which burden the product. Unfortunately, most companies today recognizes only the costs of the defects, final processing, assurance, the costs of testing, and the costs which cause the defects. They notice therefore only the tip of the iceberg (figure 2). All other losses are under the water and they cannot be seen directly. Those costs are usually a much heavier ballast for a company than the directly visible costs. It is therefore necessary to make these costs visible as well. First of all, it is important to obtain valid information about the quality, costs, their amount and distribution. Due to that, a need occurs, almost in parallel with the certification of the quality system, to introduce a quality costs management system. Direktno vidljivi troškovi Gubici, škart, dorada, garancija, troškovi ispitivanja, opoziv, greške Povratna pitanja, pomjeranje termina, posebni transporti, vrijeme zastoja, prekovremeni sati, unutrašnji otpori zaposlenika, previsoki troškovi zaliha, smanjenje radnog morala, gubitak imidza firme,gubitak klijenata, gubitak usluga, ispitivanja zbog sortiranja, vatrogasne akcije Directly visible costs Losses, rejects, final processing, assurance, test costs, revocation, defects Recurring questions, rescheduling, special transportation, the time of stoppage, overtime, internal opposition of the employees, exessive supply costs, dicrease in the working moral, loss of the firm s image,loss of clients, loss of services, tests for sorting, fire-drill Indirektno vidljivi troškovi Indirektly visible costs Slika 2. Tro{kovi koji optere}uju proizvod [3] Figure 2. The costs that burden a product [3]

5 Ovo do sada nije bio zahtjev standarda iz serije ISO 9000, ali omogu}ava sagledavanje ekonomske opravdanosti provedenih mjera na stvaranju kvaliteta. Dakle, ni jedan elemenat standarda za ure enje sistema kvaliteta po kome se vr{i certificiranje ne bavi se tro{kovima kvaliteta. Smatra se da je to interna stvar organizacije i certifikaciona tijela uglavnom ostavljaju tr`i{tu, odnosno organizaciji da urede ovu problematiku. Me utim, svako preduze}e koje pretenduje da po osnovu dobijenog certifikata ostvari bolju poziciju na tr`i{tu, mora voditi ra~una o tro{kovima. Izlazi iz sistema za upravljanje tro{kovima kvaliteta su mjere na spre~avanju pojave tro{kova nekvaliteta ( preventivno djelovanje). To je najbolji na~in za pove}anje profitabilnosti i postizanje bolje uporedne pozicije preduze}a, kako je predstavljeno na slici 3. So far, this has not been requested by the standard ISO 9000, but it enables the consideration of the economic justifiability of the measures for creating quality. Therefore, not a single element of the standard for the quality system regulation, by which certification is performed, deals with the quality costs. It is considered to be an internal matter of an organization, and the certification corporations mostly leave it to the market, in to the organiztion to setlle this issue. Hower, each company aspiring to gain a better position at the market, on the basis of the recived certificate, has to manage its costs. The solutions for the quality costs management systems are in measures for preventing the costs of low quality (prevention). This is the best way to inercase profitability and to gain a better parallel position of the company, as is presented in the figure 3. POVE]AN IZLAZ VI[E POSLA POBOLJ[AN I UNAPRIJE\EN KVALITET SMANJENI TRO[KOVI POBOLJ[ANA PRODUKTIVNOST KRA]E VRIJEME ODZIVA OLAK[ANO UPRAVLJANJE PROCESOM BOLJA UPOREDNA POZICIJA NI@I TRO[KOVI SRE]NIJI LJUDI Slika 3. Efekti pobolj{anja kvaliteta MANJE DORADE MANJE [KARTA Pored internih efekata od upravljanja tro{kovima kvaliteta posti`u se i eksterni efekti. Oni se ogledaju u stvaranju imid`a o organizaciji kao ku}i u kojoj se racionalno tro{i, u kojoj se dakle posluje doma}inski. Da bi se upravljalo tro{kovima kvaliteta neophodno je, prije svega iste identificirati i evidentirati, odnosno do}i do informacije o njihovim vrijednostima. Koncept upravljanja tro{kovima kvaliteta upravo polazi i mora se zasnivati na identifikaciji svih tro{kova u vezi sa kvalitetom i njihovom klasifikacijom. U [1] je izvr{eno razvrstavanje i struktuiranje tro{kova kvaliteta kroz ~etiri osnovne grupe: GRUPA A: PREVENTIVNI TRO[KOVI GRUPA B: TRO[KOVI UTVR\IVANJA KVALITETA GRUPA C: TRO[KOVI INTERNIH NEDOSTATAKA GRUPA D: TRO[KOVI EXTERNIH NEDOSTATAKA Apart from the internal effects of the costs management, external effects are achived as well. These can be viewed through creating the image of an organization as a house in which one spends rationally, in which one economizes as in his home. In order to manage the quality costs it is necessary to. first of all, identify these, keep record of them, and to obtain information od their value. The concept of quality costs management is based and founded on the identification of all the costs regarding quality and their clasification. The [1] groups and classifies the quality costs in four basic groups: GROUP A: PREVENTIVE COSTS GROUP B: COSTS OF ESTABLISHING QUALITY GROUP C: COSTS OF INTERNAL DEFICIENCIES GROUP D: COSTS OF EXTERNAL

6 INCREASE DOUTLET MORE WORK RAISED AND IMPROVED QUALITY REDUCED COSTS IMPROVED PRODUCTIVITY SHORTER RESPONSE TIME EASIER PROCESS MANAGEMENT BETTER PARALLEL POSITION LOWER COSTS HAPPIER PEOPLE LESS FINAL PROCESSING LESS DEFECTS Figure 3. The effects of quality improvement Prikazana struktura pojedinih grupa omogu}ava sistemati~an pristup na identifikaciji i "hvatanju" svih tro{kova kvaliteta. Predstavljene grupe tro{kova se mogu jednostavnije podijeliti na dvije komponente: - tro{kove stvaranja kvaliteta i - tro{kove lo{eg kvaliteta ( nekvaliteta ). Ukupni tro{ak kvaliteta se mo`e, dakle izraziti kao iznos sljede}ih tro{kova: The presented structure of the above groups anables a systematic approach to the identification and "catching" of all the quality costs. These cost groups can be divided in a simpler manner into two components: - the costs of providing quality and - the costs of low quality. The total quality cost can, therefore, be expressed as a sum of the following costs: Ukupni tro{ak kvaliteta = (tro{kovi stvaranja kvaliteta) + (tro{kovi nekvaliteta) Total quality cost = (costs of esfablishing quality) + (costs of low quality) = Tro{kovi preventive + Tro{kovi provjere + Interni nedostaci + Externi nedostaci = Preventive Test Internal costs + costs deficiencies+ + Exsternal deficiencies Prve dvije kategorije predstavljaju izdatke za osiguranje da je u proizvod ugra en odgovaraju}i kvalitet, dok druge dvije predstavljaju operativne tro{kove propusta koji se javljaju pri samoj izradi. Iskustva pokazuju da bi tro{kovi stvaranja kvaliteta trebalo da iznose pribli`no 40 % u ukupnim tro{kovima, a tro{kovi nekvaliteta 60 %. Me utim, jo{ uvijek se tro{kovima stvaranja kvaliteta posve}uje manja pa`nja tako da oni ~ine dosta manji iznos od ovoga. Pored toga pada i ugled preduze}a na tr`i{tu zbog pove}anog broja gre{aka otkrivenih nakon isporuke. Pored nezadovoljstva korisnika, pojavljuje se i nezadovoljstvo zaposlenih. The first two categories represent costs for insuring that a product has the appropriate quality, where as the other two represent operational costs of the defects which occur in the find processing. Experience shows that the costs of establishing quality should be around 40% of the total costs, and the low-quality costs 60%. However, less attention is still payed to the costs of establishing quality and they make much less amount than this. This is wrong, because by reducing these costs, the low-quality costs increase largely. Apart from that, the reputation of the firm at the market weakens, due to the increased number of of defects found after the delivery

7 Isto je pogre{no jer se smanjenjem tih tro{kova, tro{kovi nekvaliteta znatno uve}avaju. Oni moraju mnogo vi{e vremena tro{iti na raznorazne ispravke umjesto da to vrijeme utro{e na kreativan rad. Zbog lo{eg kvaliteta kupci se mogu i izgubiti, a poznato je da je bar {est puta vi{e sredstava potrebno za pridobijanje novih nego za zadr`avanje starih kupaca [3]. Navedene grupe tro{kova su prestavljene u standardu ISO 9004/ Detaljna razrada elemenata svih tro{kova iz navedenih kategorija, predstavljena u [1], mo`e poslu`iti za formiranje tipskih obrazaca za prikupljanje informacija o tro{kovima kvaliteta ili ~initi sastavni dio uputstva za tro{kove kvaliteta. Samo potpunim i planskim prikupljanjem i sagledavanjem podataka o tro{kovima kvaliteta mogu}e je dono{enje ispravnih mjera i eliminisanje balasta koji redovno nose neidentifikovani i skriveni tro{kovi. Praksa pokazuje da je zbog obimnosti i kompleksnosti ove problematike najefikasnije formiranje posebnog tima za tro{kove kvaliteta. Strukturu tima ~ine stru~na lica-predstavnici organizacionih cjelina, a tokovi zadataka vezanih za aktivnosti tima predstavljeni su na slici 4. [1] i mogu se realizirati kroz sljede}e faze: kategorizacija i struktuiranje tro{kova kvaliteta do odre enog nivoa, utvr ivanje optimalnog nivoa pojedina~nih tro{kova u odre enom vremenskom periodu, evidentiranje i sistematizovanje tro{kova kvaliteta, analiza ostvarenih tro{kova, uzroka i definisanje korektivnih mjera koje imaju za cilj smanjenje tro{kova, sprovo enje korektivnih mjera, provjera efikasnosti sprovedenih korektivnih mjera, interne provjere i preispitivanje od strane rukovodstva sistema tro{kova kvaliteta. Apart from the user's dissatisfaction, there appears the dissatisfaction of the employees as spending time on creative work. Due to the low quality, one can lose customers, and it is well known that at least six times the amount of money is needed for attracting new than for keeping old customers [3]. The above groups of costs are represented by the standard ISO 9004/ represented in [1], can serve to form type forms for gathering information on quality costs, or it can represent a component of the manual for quality costs. The introduction of the right measures and the elimination of the ballast caused by the uniclentified and hidden costs is only possible by a full and planned gathering of the quality costs data. Practice proves that, due to the exfensiveness and complexity of this issue, it is most efficient to form a special team for the quality costs. The team structure is made of experts the representatives of the organizational entilies, and the course of the team's tasks are represented in the figure 4 [1] and can be realised through the following phases: categorization and clasification of the quality costs to a certain level, establishing an optimal level of individual costs over a certain time span, registering and systematization of the quality costs, realized costs analysis, cause analysis, defining corrective measures aiming at the cost cuts, realiztion of the corrective measures, efficiency test of the realized corrective measures, internal tests and reexamination by quality costs system management. PREDUZE]E Generalni direktor OZNAKE: Podaci o tro{kovima Izvje{taji i korektivne mjere Priprema i proizvodnja Radni tim za sistem tro{kova kvaliteta SUK Sektor komercijale Slu`ba ra~unovodstva Sektor pravnih i op{tih poslova Slika 4. Tokovi podataka i informacija vezanih za tro{kove kvaliteta [1]

8 COMPANY Managing director CHARACTERS: Costs data Reports and corrective measures Preparation and production Quality costs system working team SUK Commercial sector Accountancy service Legal and general issues Figure 4. The course of the quality costs information and data [1] Zadaci posebnog tima za tro{kove kvaliteta se defini{u kroz postupak ili uputstvo za rad. The tasks of the quality costs special team are defined by the work procedure or manual. 2.3 Metode prikupljanja tro{kova kvaliteta Kako je ve} ranije nagla{eno zna~aj upravljanja tro{kovima kvaliteta je izuzetan. Sistemskim pristupom njihovom upravljanju dolazi se do optimalnih vrijednosti svih navedenih kategorija tro{kova kvaliteta uz istovremeno pove}anje kvaliteta proizvoda. Upravljanje tro{kovima kvaliteta pove}ava u~inkovitost i razvoj sistema kvaliteta. Kvalitet mora dovesti do u{tede, do novca ili sistem kvaliteta nije dobro postavljen. Otuda i smisao Demingove definicije da je kvalitet jednako dolar (Q=$). A do informacija o u{tedama mo`e se do}i jedino upravljanjem tro{kovima kvaliteta. Njihovim pra}enjem jednostavno se odre uju prioriteti preventivnih i korektivnih aktivnosti. Da bi se to ostvarilo, odnosno da bi se ispunili ciljevi upravljanja tro{kovima kvaliteta, potrebno je osigurati efikasan na~in njihovog pra}enja i evidentiranja. S obzirom na postoje}e informacione sisteme mogu se uo~iti sljede}e metode prikupljanja podataka o tro{kovima kvaliteta [5]: - klasi~no kontiranje prema finansijskom knjigovodstvu, - kontiranje prema predefinisanim kategorijama, - prema mjestu tro{kova i - ABC (tro{kovi bazirani na aktivnostima ) The methods of gathering information of quality costs As was pointed out earlier, quality costs management is of great importance. A systematic approach to this management leads to optimal values of all the above quality costs categories, and to an increase of product quality. Quality costs management inereases the efficacity and the development of the quality system. Quality has to lead to savings, to money, otherwise the quality system is in adequate. This is also the essence of Deming's definition that quality equals dollar (Q=$). And the information of the savings can be gathered only by managing quality costs. By following these, it is simple to establish priorities among the preventive and corrective activities. In order to realize this, or to reach the goals of the quality costs management, it is necessary to find an efficient way of their development and registering. Considering the existing informational systems one can notice the following methods of gathering infomration on the quality costs [5]: - classical accounting according to the financial accounting, - according to the location of the costs and - ABC (Activity Based Costs)

9 Prve dvije metode se zasnivaju na klasi~nom obra~unu tro{kova pri ~emu se obi~no izdvajaju kategorije tro{kova koje nose najve}e vrijednosti. Ve}ina organizacija i njihovih menad`era koji ne razumiju zna~aj potpunijeg sagledavanja tro{kova kvaliteta ovaj na~in i metode prikupljanja istih smatraju veoma pouzdanim i djelotvornim. Tako u osnovi prave krupne gre{ke koje se ogledaju u sljede}em: The first two methods are based on the classical cost accounting, where two cost categories which have the greatest values are emphasized. Most organizations and their managers who do not understand the importance of the more complete consideration of the quality costs, find this way and these methods of gathering information to be very reliable and efficient. There they basically make huge mistakes which can be seen in the following: po{to dobijaju podatke koje su oni tra`ili, smatraju da imaju dobre informacije. To {to su te informacije nedovoljne ~esto ni ne znaju; ~esto zaboravljaju da je prilikom pravljenja klasifikacije tro{kova kvaliteta glavno ograni~enje kako prikupiti podatke. Tro{kove, za koje ne znaju kako da do u do podataka o njima, ne vide. Ili ~e{}e, i ne znaju za{to je nastao neki tro{ak; tre}a i najve}a gre{ka je {to smatraju da na osnovu ovakvih informacija mogu da odrede gdje treba praviti u{tedu. after gaining the information they wanted, they believe that they have valuable information. They often do not know that these are insufficient; they often forget that the major limitation while classifying the quality costs is how to gather information. They often cannot see the costs, because they do not know how to gather information on them. Of, more often, they even do not know why a certain cost appeared; the third and the largest mistake is that they believe that, on the basis of this information, they can decide where they should save. Za ilustraciju mo`e poslu`iti sljede}i primjer kategorizacije tro{kova predstavljenih u tabeli 1. Prema ovom primjeru poslovodstvo bi moglo da zaklju~i da pretjerano tro{i na rezervne dijelove i telefon u prodaji, na osnovu toga sprovede mjere {tednje, i kao rezultat pokvari ma{ine, zaustavi proizvodnju i izgubi klijente koje prodaja ne kontaktira. The following example of the cost categorization represented in the table 1. can serve as an illustration. According to this example, the management might draw a conclusion that they are spending too much on the spare parts and the telephone in the sales department, they can realize some savings measures, and, as a result of that, the machines can break down, the production can be stopped, and the clinents lost, since the sales department does not have any contact with them. Tabela 1. Primjer kategorizacije tro{kova Tabela 1. An example of costs categorization Kategorija - Category Stanje za mjesec jun (KM) Finacial standingin June (KM) Nabava Suplly ,- Alati Tools ,- Potro{na oprema Consumer goods ,- Rezervni dijelovi Spare parts ,- Redovni tro{kovi Rugular costs ,- Telefon Phone 8.000,- Sektor Proizvodnje Production department 2.000,- Sektor Prodaje Sales department 7.000,- Elektri~na energija - Electricity ,

10 Sagledavanje tro{kova prema mjestima tro{kova se dosta koristi u postoje}im informacionim sistemima. Sastoji se o tome da se predefinisane kategorije detaljnije razrade i da svaka od njih postane "mjesto tro{ka". Naj~e{}e mjesto tro{ka ima svoju oznaku i softver se pravi tako da ~im se neka aktivnost odradi, automatski se kontira nastali tro{ak. Prednost ovakvog prikupljanja podataka o tro{kovima je {to je mnogo detaljnije od prethodnih, i {to se naj~e{}e vr{i automatski. Me utim, da ni ovo nije zadovoljavaju}e re{enje je o~igledno. Glavna primjedba na "kontne" pristupe je {to se vide tro{kovi, ali ne i za{to su nastali. Novi ra~unovodstveni koncept iz kojega proizilazi konkretan na~in razumijevanja i kalkulisanja cijene, odnosno tro{kova kvaliteta je ABC (Activity Based Costs-tro{kovi bazirani na aktivnostima). Ova metodologija dobila je zna~aj sa popularizacijom menad`menta procesima. Ukratko, njena ideja je da se razlikuje osnovica tro{kova (stvarni finansijski pokazatelji- bud`etirani, planirani, in`enjerski), da se tro{kovi prate za odre ene resurse (rad, materijal, oprema) i da se tro{kovi prate prema procesima u kojima nastaju. Zna~i, pratimo koji tro{ak je nastao (prakti~no, tro{kovno mesto), ko ga je na~inio (~ovjek, oprema) i u kom procesu (prodaja, nabavka, obuka i sl.), kako je predstavljeno na slici 5. Recognizing costs on the basis of the cost location is often used in the existing information systems. It represents a more detailed elaboration of the predefined categories, where each category becomes a "cost location". Usually, a cost location has its own character and the software is made in such a way as to automatically account the new cost, as soon as an activity is performed. However, it is obvious that this solution is not satisfying either. The main complaint about "accounting approaches" is that one sees the costs, but one cannot see why they occurred. A new accounting concept, the result of which is a concrete way of understanding and calculating price, i.e. the quality costs is ABC (Activity Based Costs). This methodology gained in importance with the popularization of the management processes. In short, the essence of this methodology is to differentiate the base of the costs (real finantial indicators budget, plan, engineer indicatiors), to follow the costs for specific resources (work, material, equipment), and to follow the costs according to the processes in which they occur. This means that we follow which cost occurred (practical, theoretical location), who made it (man, equipment), and in which process (sales, supply, training, efc.), which is represented in the figure 5. Obra~un vrste tro{kova VT Account of the cost types CT Vrsta tro{ka 1 Cost type 1 Zarade / pla}e Earnings/ Salaries Vrsta tro{ka 2 Cost Type 2 Materijal Material Σ 1 = Σ 2 = Σ 3 = Vrsta tro{ka 3 Cost type 3 Tro{ak kapitala The capital costs Obra~un mjesta tro{kova MT Account of the cost location CL Mjesto tro{ka Cost location Obračun nositelja troškova NT The cost bearer account CB Proces, proizvod ili nalog A Process, product or order A Proces, proizvod ili nalog B Process, product or order B VT- ra~un Koji tro{kovi su nastali? CT account Which costs occurred? MT-ra~un Gdje su nastali tro{kovi? CL account Where did the costs occur NT-ra~un Zbog ~ega su nastali tro{kovi? CB account Why did the costs occur? Proces, proizvod ili nalog C Process, product or order C Slika 5. Metodologija procesnog obra~una tro{kova kvaliteta [4] Figure 5. The methodology of the quality costs process accounting [4]

11 ABC metoda je, dakle, vi{edimenzionalno, procesno orijentisano, pra}enje tro{kova [5]. Na osnovu ovako prikupljenih podataka, mogu se raditi analize tro{kova, kako bi se utvrdilo za{to nastaju, da li zbog specijalnog uzroka varijacije u procesu, da li zbog neefikasnosti neke aktivnosti, lo{eg resursa. Ideja je da se ne zadovoljavamo samo konstantovanjem tro{ka ({to radimo kod kontiranja), ve} da se analizira za{to je nastao taj tro{ak. Prednost ove metode je {to se mo`e, pravilnom analizom, utvrditi efekat provedenih mjera, uvedenih {tednji, lo{ih procjena i sl. Poslu`imo se primjerom datim u tabeli 2. ABC method is therefore a multidimensional, process oriented cost following [5]. On the basis of the reformation gathered in this manner, one can make cost analyses, in order to establish why the costs occur, whether it is due to a special reason, which is a variation in the process, or whether it is due to the inefficiency of some activity, or a low-quality resource. The idea is not to feel contented only whith establishing the costs (which we do with the accounting), but to analyse why the cost occurred. The advantage of this method is that it allows to establish, with an adequate analysis, the effect of the realized measures, of the savings, of the bad judgments. Let us sec the example given in the table 2. Tabela 2. Primjer kategorizacije tro{kova Tabela 2. An example o f cost categorization Proces Process Proizvodnja "luk OV-1" Production are OV-1 Proizvodnja "luk OV-1" Production are OV-1 Proizvodnja "luk OV-1" Production are OV-1 Proizvodnja "spojnica" Production coupling Aktivnost Activity A.01 Spajanje A.01 Affixture A.01 Spajanje A.01 Affixture A.02 Uklapanje A.01 Affixture B.02 Prijem B.02 Acceptance Resurs Resource Mjesto tro{ka Cost location Iznos Amount HP1 RP ,- HP1 RP05 200,- Kontrolor Inspector Kontrolor Inspector RP03 180,- RP05 180,- Utvrdimo li da su preveliki tro{kovi u aktivnosti A.01 na ma{ini HP1, mo`emo odlu~iti da izdvojimo dodatna sredstva za nove rezervne dijelove, nau{trb drugih tro{kova i da kasnije pratimo da li je do{lo do smanjenja tro{kova u ovoj aktivnosti. Dakle, sve do pojave ABC metode, metodologije pra}enja tro{kova su bile ograni~ene na kontiranje. Tek ova metoda posmatra procese u kojima tro{kovi nastaju. Naravno, da bi se utvrdili tro{kovi prema procesnom modelu ( process cost model) cijeli postupak je neophodno provesti u nekoliko faza: definisanje odgovornosti za proces, definisanje granica procesa, identifikacija ulaza, dobavlja~a, korisnika i izlaza, identifikacija izvora i resursa, identifikacija klju~nih aktivnosti i izrada dijagrama toka, identifikacija elemenata tro{kova pridru`enih svakoj aktivnosti, uz obaveznu identifikaciju izvora podataka. Izvori podataka mogu biti finansijski podaci kori{teni od strane ra~unovodstva ili podaci iz raspolo`ivih evidencija; i proces izvje{tavanja o tro{kovima kvaliteta. If we establish that the costs for the activity A.01, at the HP1 machine, are too high, we can decide to put additional funds for the new spare parts, at the expanse of other costs, and to follow later whether there has been any cost cuts in this activity. Until the ABC method appeared, the methodologies of observing the costs were limited to the accounting. Only this method observes the processes in which they appear. Naturally, in order to establish costs upon this process cost model, the whole procedure has to be taken in several stoges: defining responsibilities for the process, defining the process limits, identification of input, supplier, consumer, and output, identification of sources and resources, identification of key activities and designing flow diagram, identification of data sources. The data sources can be financial data used by the accountancy or the data from the available recods; and the process of informing about the quality costs

12 Ova metoda govori o tome koje aktivnosti ve`u koje tro{kove. Kada se ovako pra}eni tro{kovi prepoznaju i dokumentiraju mogu se kontrolisati i upravljati, a cilj savremenog poslovnog menad`menta i jeste upravo kontrola i upravljanje tro{kovima kvaliteta. This method explains which activities are connected to what costs. When the costs observed in this way are recognized and documented, they can be controlled and managed, and the aim of the moder business management is just that, quality costs control and management. 3. TE[KO]E PRI MJERENJU TRO[KOVA KVALITETA Iako mjerenje tro{kova kvaliteta izvla~i kvalitet izvan atributa " dobroga " ili " vrijednoga " (koji se ne mo`e izraziti i mjeriti dolarima i centima) u mjerljivu veli~inu-mjerljivi parametar koji se mo`e izraziti novcem, ipak pri njihovom utvr ivanju i mjerenju postoje odre ene te{ko}e i problemi. U nastavku se daje nekoliko zajedni~kih problema koji se naj~e{}e javljaju pri mjerenju tro{kova kvaliteta. Isti su detaljnije predstavljeni u istra`iva~kom projektu " Tro{kovi koji }e se eliminisati ako proizvodi preduze}a i njihovi procesi u poslovanju budu perfektni ", koji je vo en na Kraljevskom institutu za tehnologiju u Stokholmu ( [vedska ) i koji je uklju~ivao prou~avanje metoda mjerenja i rada sa tro{kovima kvaliteta u 30-tak preduze}a u [vedskoj industriji. Me u ovim preduze}ima su: Volvo, Saab, Ericsson, Sandvilc, IBM, Telia, Teli i {vedska po{tanska slu`ba [8]. U tabeli 3 se daje sa`et prikaz rezultata ovih istra`ivanja. 3. DIFFICULTIES WITH QUALITY COSTS MEASURING Although quality costs measuring sets quality beyond the attributes "good" or "valuable" (which cannot be expressed in dollars and cents) into a measurable parameter which can can be expresed in money, still there are certain difficulties and probllems during their establishing and measuring. The following text gives a few common problems which occur most often during the quality costs measuring. These problems are presented in more detail in the research project "The costs which will be eliminated if a company's products and business processes are perfect", which was led at the Royal Institute for Technology in Stokholm (Sweden), and which studied the methods of measuring and of work with the quality costs in around 30 companies in Swedish industry. Volvo, Saab, Ericsson, Sandvile, IBM, Telia, Teli, and the Swedish postal service are among these companies [8]. The tabel 3. gives a short survey of the results of this research

13 Tabela 3. Te{ko}e pri mjerenju tro{kova kvaliteta [8] Problemi pri mjerenju tro{. kvaliteta Vrsta proble ma OPIS Problem 10. Problem 9. Problem 8. Problem 7. Problem 6. Problem 5. Problem 4. Problem 3. Problem 2. Problem 1. PODRU^JE MJERENJA RAZLOZI ZA MJERENJE DEFINICIJA ODGOVORN OST TEHNIKE MJERENJA UPRAVLJANJE OSOBLJE PRECIZNOST PRIMJENA USPOREDIVOST Mnoge organizacije mjere tro{kove kvaliteta koji se odnose na proizvodnju/ izradu, a uklju~uju npr. {kart, ponovnu izradu, prigovore, kontrolu i ispitivanje. Tro{kovi nastali u drugim djelovima poslovnog sistema mjereni su samo u ograni~enom opsegu ili uop{te nisu mjereni. Smatra se da su ti tro{kovi te{ko mjerljivi, neuhvatljivi. U pojedinim organizacijama nisu razra ene i usvojene odgovaraju}e metode mjerenja. One smatraju da im je glavni cilj pribaviti uredne izvje{taje, a ne koristiti informacije iz izvje{taja radi unapre ivanja stanja. Nema istinske povezanosti sa djelovanjima na unapre ivanju. U ovim slu~ajevima mjerenja tro{kova kvaliteta mogu postati sama sebi cilj, bez ikakve prakti~ne primjene. Ovdje se mo`e uo~iti znatna razlika me u organizacijama koje su uspje{ne u mjerenju svojih tro{kova kvaliteta i onih kojima to ne uspijeva. One koje su uspje{ne u djelovanju na mjerenju vrlo brzo donose odluke o definisanju pojedinih tro{kova. Izvjesne pote{ko}e prilikom mjerenja tro{kova kvaliteta predstavlja i pitanje o tome tko treba da bude " okrivljen " za razli~ite tro{kove, ili kako odrediti tko je zaista izazvao nastanak tro{ka. Organizacije koje su uspostavile efikasan i uspje{an sistem mjerenja tro{kova biraju jednostavne metode odre ivanja " krivca " za izmjerene tro{kove. Mnoge organizacije grade sisteme za mjerenje tro{kova kvaliteta u kojima zaposlenici izvje{tavaju o problemima i gre{kama. Ti izvje{taji se kasnije mogu koristiti kod nepristrasnog procjenjivanja pri dono{enju odluka. Naravno, svaka organizacija mora definisati vlastiti na~in i model mjerenja tro{kova. Svrha izvje{tavanja o tro{kovima kvaliteta jeste da menad`ment mo`e da defini{e prioritet preventivnih aktivnosti. Jedan od razloga zbog ~ega ovo ~esto ne funkcionira jeste nedostanak interesa i odgovornosti dijela vodstva za dobijene informacije. U mnogim slu~ajevima menad`eri ne koriste informacije za poduzimanje mjera i pobolj{anje stanja.to umanjuje motivaciju osoblja za dalje izvje{tavanje o problemima i gre{kama. U mnogim preduze}ima zaposleni do`ivljavaju izvje{tavanje o tro{kovima kvaliteta kao dodatni posao i ne razumiju {ta zna~e dobra i pouzdana mjerenja. To je rezultat nedostatka podr{ke u preduzimanju mjera za izvje{tavanje o visokim tro{kovima posebno tro{kova nekvaliteta i propusta menad`menta da zatra`i informaciju o tome. Pored toga, ~esto se de{ava da zaposleni smatraju vrlo neugodnim izvje{tavanje o tro{kovima kvaliteta koji nastaju na njihovom radnom mjestu, a ne rijetko se boje to i u~initi. Ta bojazan rezultira i prikrivanjem odre enih tro{kova, neugodnih po zaposlenog. Praksa pokazuje da su u mnogim preduze}ima prisutni i o{tri prigovori protiv mjerenja. Me utim, stavljanjem naglaska na osposobljavanje osoblja u preduze}ima se mora stvoriti jasna slika o potrebi i va`nosti sistema mjerenja tro{kova kvaliteta, kao i stvaranju osje}aja uklju~enosti svih zaposlenih u ispravno done{enje odluka. Menad`ment ~esto smatra da rezultati mjerenja tro{kova kvaliteta sadr`e nepouzdane informacije. Zbog toga, rezultate toga mjerenja smatraju slabim osnovama za dono{enje odluka i ne koriste ih. S druge strane i slabi rezultati mjerenja mogu lako dovesti do toga da se mjerenja smatraju ni`im prioritetom, {to jo{ vi{e ja~a ne pouzdanost. Izlaz u ovome uspje{na preduze}a pronalaze u tome da svoja mjerenja zapo~inju malim opsegom mjerenja, samo od tro{kova koji su svojim skalarnim iznosom najve}i, a onda postupno razvijaju}i i izgra uju}i pouzdan sistem mjerenja i ovladavanjem svim tro{kovima. Zanimljivo je ukazati na to da iskustva pokazuju da je sistem mjerenja tro{kova kvaliteta najbolje primjeniti od prve. Preduze}a koja su poku{avala vi{e puta sa po~etkom mjerenja nailaze na ozbiljne probleme pri ponovnom osvje`avanju ovih aktivnosti i nu enju novih metoda mjerenja. To nastaje kao odraz reakcije osoblja koje je ve} prije izrazilo svoj negativan stav prema ovome. Zato je neophodno primjenu sistema mjerenja tro{kova kvaliteta dobro isplanirati i pripremiti za uvo enje. Praksa pokazuje da veli~ina izmjerenih tro{kova kvaliteta ide i do 30 % vrijednosti prodaje. Treba naglasiti da preduze}a koja su proizvodno usmjerena pronalaze da su njihovi tro{kovi kvaliteta dosta vi{i nego kod organizacija koje pru`aju uslu`ne djelatnosti. To je uzrokovano ~injenicom da je daleko lak{e i mnogo {ire prihva}eno mjerenje poput tro{kova proizvodnje/izrade. Naravno, najvi{i tro{kovi kvaliteta se registruju u preduze}ima koja su razvila najbolje metode mjerenja istih. Zbog toga se ne mogu vr{iti pore enja tro{kova kvaliteta me u razli~itim preduze}ima izuzev ako se ne utvrdi da se u prikupljanju podataka koriste istovrsne metode

14 Table 3. Difficulties with measuring quality costs [8] Problems with measuring quality costs Problem 1 Problem type THE AREA OF MEASURING DESCRIPTION Many organizations measure the quality costs which are related to the production/manufacturing, and they inclucle e.g. defects, reproduction, complaints, control, and tests. The costs occuring in other parts of the business system are measured only in a limited scope, or they were not measured at all. it is considered that these costs are difficult to measure, or elusive. Problem 2 Problem 3 Problem 4 Problem 5 Problem 6 Problem 7 Problem 8 Program 9 Program 10 REASONS FOR MEASURING DEFINIT ION RESPONS IGILITY MEASU RING TECHNI QUES MANAGEME NT STAFF ACCORACY APPLICATION COMPARISON Some organizations do not have elaborate of adopted methods of measuring. They believe that their primary goal is to obtain orderly reports, and not to use the information from the reports to improve the situation. There is no fore connection with the promotion parts. In these cases, the quality costs measurings can become its own goal, without any practical application. One can notice a considerable difference between organizations which are successful in their quality costs measuring and those which are not. The successful ones are very quick at reaching decisions on the defining of certain costs. The question who showd be "blamed" for different costs, or how to decide who really caused the cost can present certain difficulties during the quality costs measuring. The organizations which established an efficient and successful system of measuring costs choose simple methods of finding "offender" for the measured costs. Many organizations are building a system for the quality costs measuring, in which employers report about problems and errors. These reports can be used later to make a non-blassed judgment. Naturally, each organization has to define its own modus and model of measuring costs. The purpose of the quality costs report is for management to be able to define their priority among the preventive activities. One of the reasons why this often does not function is the lack of interest and responsibility of a part of the management in the obtained information. In many cases, the managers do not use the information to tabe action and improve the situation. This diminishes the staff motivation for further reporting on the problems and errors. In many companies, the employees see the quality costs reports as additional work, and they do not understand what good and realiable measuring means. This is a result of the back of support in taking action for reports on high costs, especially the low-quality costs, as well as of the management s negligence to seek information about it. Apart from this, it is very often that the employees find reports on the quality costs which occur at they work-place very unpleasant, and they are even afraid to do that. This fear results in covering certcin costs which are unpleasant for the employee. Experience shows that there are also some very serious objections against the measuring. However, by putting emphasis on the training of start in a company, a clear picture must be created about the need and importance of the quality costs measuring system, as well as a feeling of involvement of all the employees in reaching the right decisions. Management often finds that the results of the quality costs measuring are unreliable. They also find them to be a poor foundation for reaching decisions, and they do not use them. On the other hand, even the weach results of measuring can easily lead to considering measuring a low priority, which thea strengthens unreliability even more. Successful companies find a solution to this in starting their measuring in a small scale, they only measure costs which are highest in value, them they gradually develop and build a realiable measuring system, which will include all the costs. It is intersting to point out that the experience shows that it is best to apply the quality costs measuring system right from the beginning. The companies which introduced these system several times have had great difficulties with each new attempt of refreshing these activities and offering new measuring methods. This is a result of the staft's reaction, which already previously expressed its negative attitude towards this. It is therefore necessary to plan the application of the quality costs measuring system in detail, and to prepare it well for indroducing in a company. Practice shows that the amount of the measured quality cost can reach up to 30% of the sales value. It should be pointed out that companies which are directed to production find their quality costs to be much higher than in organizations in the service industry. This is coused by the fact that it is much easier and much wider accepted the measuring of the production/manufacturing costs. Naturally, the highest quality cost are registered in companies which developed the best methods. For this reason one cannot compare the quality costs of different companies, unless it is established that the information was gathered by using the same method

15 4. DOBIT U FUNKCIJI TRO[KOVA KVALITETA SA OSVRTOM NA POKAZATELJE NJENOG PORASTA POSLIJE CERTIFIKACIJE SISTEMA KVALITETA 4. PROFIT SERVING THE QUALITY COSTS WITH RETROSPECTION ON THE INDICATORS OF ITS GROWTH AFTER THE QUALITY SYSTEM CERTIFICATION Ispunjenje zahtjeva za kontinuiranim djelovanjem na pobolj{anju i unapre enju sistema kvaliteta mogu}e je samo sagledavanjem ekonomske opravdanosti provedenih Q-mjera u odre enim vremenskim intervalima. Mjera ekonomske opravdanosti predstavlja razliku izme u stvarnog ko{tanja provo enja aktivnosti kvaliteta i tro{kova koji nastaju kao rezultat tih aktivnosti. To je ustvari u{teda koja je rezultat Q aktivnosti. U prilog ovome ide i stanovi{te savremene japanske filozofije prema kome se jedino redukcijom tro{kova mo`e ostvariti dobit, kako pokazuje sljede}i obrazac, Fulfilling the demands of the continual work on improving the quality system is possible only by reviewing the economical justifiability of the realized Q measures in specific time intervals. The rate of the economical justificability presents the difference between the true costs of the quality activity realization and the costs which ensue as a result of these activities. This is, in fact, the savings, which is the result of the Q activities. An addition to this is a view of the Japanese philosophy that profit can be gained only by reducing costs, which is presented by the following expression, ( DOBIT CIJENA TROŠKOVI ) const. ( PROFIT PRICE COSTS ) const. S obzirom da je cijena tr`i{no odre ena i kao takva se ne mo`e mijenjati, jedina pretpostavka za ostvarenje dobiti je redukcija tro{kova za provo enje Q aktivnosti. Da bi se oni sveli na optimalne vrijednosti moraju se imati informacije o njihovim vrijednostima i uzrocima zbog kojih se javljaju. Preduze}a koja su ve} certifikovala svoj sistem kvaliteta ponajbolje razumiju zna~aj i problematiku utvr ivanja tro{kova kvaliteta. Menad`ment istih se neposredno poslije certifikacije suo~ava sa problemom utvr ivanja stvarne cijene ko{tanja uspostavljenog sistema kvaliteta i provedenih mjera na unapre enju kvaliteta. Rezultati istra`ivanja koje je provelo me unarodno certifikaciono tijelo za sisteme kvaliteta " Lloyds Register Quality Assurance " (LRQA) u organizaciji univerziteta " Surrey" u Engleskoj, u periodu od do godine, upravo potvr uju da su preduze}a koja imaju certifikate prema ISO 9000 dvostruko profitabilnija. Naime, istra`ivanjem je obuhva}eno 222 britansko preduze}e iz sektora ma{inogradnje, ~iji su sistemi kvaliteta certificirani od strane LRQA prema zahtjevima ISO U sklopu istra`ivanja vr{eno je pore enje u~inka certifikovanih preduze}a sa prosje~nim u~inkom u oblasti ma{inogradnje prema najzna~ajnijim poslovnim pokazateljima (ostvarena dobit, povrat ulo`enih sredstava, obim prodaje po zaposlenom i sl.). Na slici 6 prikazana je bruto dobit za mala, srednja i velika preduze}a u odnosu na prosjek za godinu, prema ovim istra`ivanjima. Taking into account that price is set by market, and cannot be changed, the only supposition for gaining profit is the reduction of costs for the realization of Q-activities. In order to reduce them to an optimal level, one needs to have information on their values and the reasons why they occur. Companies whose quality systems are already certified can understand the importance of and the problems with establishing quality costs. Immediately after the certification, their managements are faced with the problem of establishing the true costs of the introduced quality system and the measures realized in order to improve quality. "Lloyds Register Quality Aasurance" (LRQA), suppocted ba the University of Surrey in England, have confirmed, in the period from 1990 to 1992, that those companies which have ISO 9000 cartificates are twice as profitable. Namely, research covered 222 companies in engineering industry, whose quality systems were certified by the LRQA on the basis of the demands by ISO A part of rescarch consisted of comparing the effects of the certified companies with an avarage effect in the field of engineering industry, according to the mostimportont business indicators (gained profit, reimbursement, production scale per amployce, etc.). The figure 6. shows the gross profit for the small, medium, and large size companies in relation to the avarage for

16 Slika 6. Ostvarena dobit [%] [8] Figure 6. Gained profit [%] [8] Uo~ava se da preduze}a koja imaju certifikat prema ISO 9000 ostvaruju vi{e nego dvostruko ve}u dobit od prosje~ne u ovoj oblasti [8]. Na slici 7 prikazano je pore enje dobiti po zaposlenom (u funtama) anketiranih preduze}a u odnosu na prosjek u oblasti ma{inogradnje za godinu. Ovdje se vidi potvrda ranijih istra`ivanja LRQA koja su ukazivala da preduze}a koja imaju certifikate prema ISO 9000 ostvaruju koristi kroz smanjenje tro{kova i pove}anje motivisanosti zaposlenih. U sklopu ovih istra`ivanja dat je i niz drugih finansijskih pokazatelja koji jasno ukazuju da su preduze}a koja imaju certifikate prema ISO 9000 u boljem finansijskom polo`aju nego druga koja iste nemaju. It can be noticed that the companies which have the ISO 9000 certificate draw twice as much profit as the average in this field [8]. The figure 7. presents the comparison of profit per employee (in pounds) in the companies which were surveyed with the avarage profit in the engineering industry in This is a confirmation of the earlier rescarch by LRQA which showed that the companies which are certified by the ISO 9000 make profit by cutting costs and increasing the motivation of their employees. A whole range of other financial indicators was also presented as a part of this research. They clearly show that the companies which have ISO 9000 certificates are in a much better financial position than those without them. Slika 7. Dobit po zaposlenom (u funtama) [8] Figure 7. Profit per employec (in pounds) [8]