VŨ THỊ PHƯƠNG LINH - 11223851- QTKD

Item Shirt Jacket COQ

Vendor information collection 65 86 220
Training on quality 220 140 413
Product reliability study 56 73 151
Technical support 156 145 416
Document management 85 96 220
Scraps 352 367 836
Production pilot 132 130 320
Downgrades 367 345 856
Returned products 197 201 523
Material tests 120 145 315
Spoilage 297 285 601
In processing product evaluation 54 67 148
Reworks 264 230 657
Product recall 192 128 378
Failure analysis 120 165 312
Sales in 2022 24,550 21,600 68,928.70
COQ in 2022 1,751 1,762 4,519
Sales in 2023 20,010 19,205 53,216.90

Shirt

15% 20%

14%

52%

Prevention cost Appraisal cost P

Interal failure cost External failure cost I
 Prevention cost Appraisal cost P
Interal failure cost External failure cost I

Shirt

33.2%

66.8%

Conformance costs Non-conformance costs Co

Item Shirt Jacket COQ

Sales in 20 24550 21600 68928.7
COQ in 20 1751 1762 4519
Sales in 20 20010 19205 53216.9
COQ in 20 2677 2603 6366

Tỷ lệ chi phí/doanh thu cho từng sản phẩm

Year Shirt Jacket COQ
2022 7.13% 8.16% 6.56%
2023 13.38% 13.55% 11.96%

Comment:
The majority of COQ are Non-Conformance Cost with 68.02%, with higher percentage for
Interal Failure Cost of 51.24%
The percentage of COQ to sales has generally increased for all products from 2022 to 2023.

Prevention and appraisal costs have increased in absolute terms for all products, but their
percentage contribution to the total COQ has decreased slightly from 2022 to 2023.
Internal failure costs have increased for all products, especially for the Shirt, suggesting
challenges in the production process.
External failure costs have also increased, emphasizing potential customer dissatisfaction and
associated expenses.
The company is facing challenges in maintaining product quality, as evidenced by the increase in
COQ and failure costs. There is a need to focus on preventive measures and quality assurance to
reduce internal and external failure costs.
1223851- QTKD CLC K64

ITEM Shirt Jacket COQ

Prevention cost
Vendor information collection 65 86 220
Training on quality 220 140 413
Technical support 156 145 416
Document management 85 96 220
Total 526 467 1269
Appraisal Cost
Product reliability study 56 73 151
Production pilot 132 130 320
In processing product evaluation 54 67 148
Material tests 120 145 315
Total 362 415 934
Internal failure cost
Scraps 352 367 836
Downgrades 367 345 856
Reworks 264 230 657
Spoilage 297 285 601
Failure analysis 120 165 312
Total 1400 1392 3262
External failure cost
Returned products 197 201 523
Product recall 192 128 378
Total 389 329 901

12.6%
Jacket

17.9%

15.9%

53.5%

Prevention cost Appraisal cost

Interal failure cost External failure cost
 Prevention cost Appraisal cost
Interal failure cost External failure cost

Jacket COQ

33.9%

65.4%
66.1%

Conformance costs Non-conformance costs Conformance costs Non

 Types of cost Shirt Jacket
Prevention cost 526 19.6% 467 17.9%
Conformance costs 888 33.2%
Appraisal cost 362 13.5% 415 15.9%
Interal failure cost 1400 52.3% 1392 53.5%
Non-conformance costs 1789 66.8%
External failure cost 389 14.5% 329 12.6%
Total 2677 100.0% 2603 100.0%

COQ

14.2%
19.9%

14.7%

51.2%

Prevention cost Appraisal cost

Interal failure cost External failure cost
 Prevention cost Appraisal cost
Interal failure cost External failure cost

COQ

34.6%

65.4%

Conformance costs Non-conformance costs

Jacket COQ
1269 19.9%
882 33.9% 2203 34.6%
934 14.7%
3262 51.2%
1721 66.1% 4163 65.4%
901 14.2%
6366 100.0%