ISO/TR 10014:1998

Guidelines for managing the economics of quality

Lignes directrices pour le management des effets économiques de la qualité

Smernice za vodenje ekonomike kakovosti

General Information

• Status: Withdrawn
• Publication Date: 22-Jul-1998
• Withdrawal Date: 22-Jul-1998
• ICS: 03.120.10 - Quality management and quality assurance
• Technical Committee: ISO/TC 176/SC 3 - Supporting technologies
• Drafting Committee: ISO/TC 176/SC 3 - Supporting technologies
• Current Stage: 9599 - Withdrawal of International Standard
• Completion Date: 30-Jun-2006
• Ref Project: SIST ISO/TR 10014:1998 - Guidelines for managing the economics of quality

Relations

• Revised: ISO 10014:2006 - Quality management — Guidelines for realizing financial and economic benefits
• Effective Date: 15-Apr-2008

Standards Content (Sample)

TECHNICAL
ISO/TR
REPORT
10014
First edition
1998-08-01
Guidelines for managing the economics
of quality
Lignes directrices pour le management des effets économiques
de la qualité
A
Reference number
ISO/TR 10014:1998(E)

---------------------- Page: 1 ----------------------
ISO/TR 10014:1998(E)
Contents
1 Scope .1
2 Normative reference .1
3 Definitions .1
4 Primary purpose of an organization .1
5 Managing the economics of quality.3
6 Identify/review processes .3
7 Organization’s view .3
7.1 Identify process activities.3
7.2 Monitor costs .3
7.3 Produce process cost report.4
8 Customers' views .4
8.1 Identify factors affecting customer satisfaction.4
8.2 Monitor customer satisfaction .5
8.3 Produce customer satisfaction report.5
9 Manage the improvements .6
9.1 Management review.6
9.2 Identify opportunities .6
9.3 Conduct cost/benefit analysis.6
9.4 Plan and implement improvement .7
Annex A (informative) Bibliography .10
©  ISO 1998
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic
or mechanical, including photocopying and microfilm, without permission in writing from the publisher.
International Organization for Standardization
Case Postale 56 • CH-1211 Genève 20 • Switzerland
Internet [e-mail]
Printed in Switzerland
ii

---------------------- Page: 2 ----------------------
© ISO ISO/TR 10014:1998(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO
member bodies). The work of preparing International Standards is normally carried out through ISO technical
committees. Each member body interested in a subject for which a technical committee has been established has
the right to be represented on that committee. International organizations, governmental and non-governmental, in
liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotechnical
Commission (IEC) on all matters of electrotechnical standardization.
The main task of technical committees is to prepare International Standards, but in exceptional circumstances a
technical committee may propose the publication of a Technical Report of one of the following types:
— type 1, when the required support cannot be obtained for the publication of an International Standard, despite
repeated efforts;
— type 2, when the subject is still under technical development or where for any other reason there is the future
but not immediate possibility of an agreement on an International Standard;
— type 3, when a technical committee has collected data of a different kind from that which is normally published
as an International Standard (“state of the art”, for example).
Technical Reports of types 1 and 2 are subject to review within three years of publication, to decide whether they
can be transformed into International Standards. Technical Reports of type 3 do not necessarily have to be
reviewed until the data they provide are considered to be no longer valid or useful.
ISO/TR 10014, which is a Technical Report of type 2, was prepared by Technical Committee ISO/TC 176, Quality
management and quality assurance, Subcommittee SC 3, Supporting technologies.
This document is being issued in the Technical Report (type 2) series of publications (according to subclause
G.3.2.2 of part 1 of the ISO/IEC Directives, 1995) as a “prospective standard for provisional application” in the field
of the economics of quality because there is an urgent need for guidance on how standards in this field should be
used to meet an identified need.
This document is not to be regarded as an “International Standard”. It is proposed for provisional application so that
information and experience of its use in practice may be gathered. Comments on the content of this document
should be sent to the ISO Central Secretariat.
A review of this Technical Report (type 2) will be carried out not later than three years after its publication with the
options of: extension for another three years; conversion into an International Standard; or withdrawal.
Annex A of this Technical Report is for information only.
iii

---------------------- Page: 3 ----------------------
ISO/TR 10014:1998(E) © ISO
Introduction
This Technical Report presents concepts and a methodology which give organizations the opportunity to increase
customer satisfaction and, at the same time, reduce costs. It also assists the organization in determining which of
the techniques for the classification of costs and monitoring of customer satisfaction best meet their needs.
Quality management influences the economic performance of an organization both in the short and long term. The
organization should not view these effects only in the form of cost reductions in the short term. What appears to be
an improvement in the short term may have negative long-term effects on customer loyalty, product reputation or
user confidence.
The short- and long-term economic goals should be formulated and regularly reviewed in quality planning.
iv

---------------------- Page: 4 ----------------------
TECHNICAL REPORT  © ISO ISO/TR 10014:1998(E)
Guidelines for managing the economics of quality
1 Scope
This Technical Report provides guidance on how to achieve economic benefits from the application of quality
management.
It should be applied broadly to all organizations and at all levels within an organization. It is not intended to be used
in contractual situations nor as a subject for third-party audits.
2 Normative reference
The following standard contains provisions which, through reference in this text, constitute provisions of this
Technical Report. At the time of publication, the edition indicated was valid. All standards are subject to revision,
and parties to agreements based on this Technical Report are encouraged to investigate the possibility of applying
the most recent edition of the standard listed below. Members of IEC and ISO maintain registers of currently valid
International Standards.
ISO 8402:1994, Quality management and quality assurance — Vocabulary.
3 Definitions
For the purposes of this Technical Report, the definitions given in ISO 8402 and the following definitions apply.
3.1
cost of conformity
cost to fulfil all of the stated and implied needs of customers in the absence of failure of the existing process
3.2
cost of nonconformity
cost incurred due to failure of the existing process
4 Primary purpose of an organization
The organization’s management should define and document its primary purpose, its quality policy and quality
objectives. It is then possible to plan value-adding and cost-reducing activities to maximize the economic effect.
EXAMPLES
A fire department would have the protection of the public from loss due to fire as its primary purpose.
A retailer may have the generation of profits as its primary purpose.
1

---------------------- Page: 5 ----------------------
© ISO
ISO/TR 10014:1998(E)
Figure 1 — Methodology for managing the economics of quality
2

---------------------- Page: 6 ----------------------
© ISO
ISO/TR 10014:1998(E)
5 Managing the economics of quality
The organization should achieve its primary purpose while continually improving its performance by using a
methodology for managing the economics of quality as shown in figure 1.
NOTE The numbers in figure 1 correlate to the clause numbers of this Technical Report.
The methodology starts with the identification or the review of the organization’s processes. This enables the
activities and associated costs to be identified, monitored and reported. It also enables the organization to identify,
monitor and report the level of customer satisfaction. These two reports can then be used in the management
review to identify opportunities to improve processes and customer satisfaction.
Management should perform cost benefit analysis to determine if action is required and if the proposed
improvement action is justified, taking into account the short- and long-term benefits.
If the action is approved, the organization should plan and implement the improvement and monitor the results to
give feedback to the process.
The organization should repeat this methodology for continuous improvement.
6 Identify/review processes
Management should apply the concepts in this Technical Report to the organization as a whole. In this case the
customers will be external to the organization. Management should also apply the concepts to selected processes
within the organization. In these cases the customers may be both internal and external to the organization.
The organization should ensure that processes are directed towards the fulfilment of customer needs. Processes
comprise a set of interrelated resources and activities which transform inputs into outputs. The economic
performance of a process should be measured using indicators of costs and customer satisfaction.
The organization should identify the key processes in terms of their impact on cost and customer satisfaction. An
organization should specify the roles and responsibilities of those who manage these processes.
7 Organization’s view
7.1 Identify process activities
The organization should identify the activities within a process to enable costs to be allocated. This can be
accomplished by developing a flowchart that shows all the process activities in their logical order. The inputs to
process activities (such as materials, equipment and data) should be identified. The outputs from process activities
should be identified and each output should be recognized as going to one or more customer.
The controls and resources of all processes should also be identified.
7.2 Monitor costs
The organization should identify and monitor the costs associated with each activity of the selected processes.
Costs could include direct and indirect labour, materials, equipment, overheads, etc. Cost data can be actual,
allocated or estimated.
Cost data can be extracted from the existing financial control system, complemented by operational data collection.
Data extracted from other sources can be quantified and maintained by the organization. Costs that cannot be
readily associated with specific cost elements should be estimated. If such costs are significant, appropriate records
should be established. The objective is to allocate costs and not to absorb such costs into overheads. Costs should
not be restricted to operational activities only but should encompass all activities of the organization.
There are curren
...

SLOVENSKI STANDARD
SIST ISO/TR 10014:1998
01-december-1998
Smernice za vodenje ekonomike kakovosti
Guidelines for managing the economics of quality
Lignes directrices pour le management des effets économiques de la qualité
Ta slovenski standard je istoveten z: ISO/TR 10014:1998
ICS:
03.120.10 Vodenje in zagotavljanje Quality management and
kakovosti quality assurance
SIST ISO/TR 10014:1998 en
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

---------------------- Page: 1 ----------------------

SIST ISO/TR 10014:1998

---------------------- Page: 2 ----------------------

SIST ISO/TR 10014:1998
TECHNICAL
ISO/TR
REPORT
10014
First edition
1998-08-01
Guidelines for managing the economics
of quality
Lignes directrices pour le management des effets économiques
de la qualité
A
Reference number
ISO/TR 10014:1998(E)

---------------------- Page: 3 ----------------------

SIST ISO/TR 10014:1998
ISO/TR 10014:1998(E)
Contents
1 Scope .1
2 Normative reference .1
3 Definitions .1
4 Primary purpose of an organization .1
5 Managing the economics of quality.3
6 Identify/review processes .3
7 Organization’s view .3
7.1 Identify process activities.3
7.2 Monitor costs .3
7.3 Produce process cost report.4
8 Customers' views .4
8.1 Identify factors affecting customer satisfaction.4
8.2 Monitor customer satisfaction .5
8.3 Produce customer satisfaction report.5
9 Manage the improvements .6
9.1 Management review.6
9.2 Identify opportunities .6
9.3 Conduct cost/benefit analysis.6
9.4 Plan and implement improvement .7
Annex A (informative) Bibliography .10
©  ISO 1998
All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic
or mechanical, including photocopying and microfilm, without permission in writing from the publisher.
International Organization for Standardization
Case Postale 56 • CH-1211 Genève 20 • Switzerland
Internet [e-mail]
Printed in Switzerland
ii

---------------------- Page: 4 ----------------------

SIST ISO/TR 10014:1998
© ISO ISO/TR 10014:1998(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies (ISO
member bodies). The work of preparing International Standards is normally carried out through ISO technical
committees. Each member body interested in a subject for which a technical committee has been established has
the right to be represented on that committee. International organizations, governmental and non-governmental, in
liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotechnical
Commission (IEC) on all matters of electrotechnical standardization.
The main task of technical committees is to prepare International Standards, but in exceptional circumstances a
technical committee may propose the publication of a Technical Report of one of the following types:
— type 1, when the required support cannot be obtained for the publication of an International Standard, despite
repeated efforts;
— type 2, when the subject is still under technical development or where for any other reason there is the future
but not immediate possibility of an agreement on an International Standard;
— type 3, when a technical committee has collected data of a different kind from that which is normally published
as an International Standard (“state of the art”, for example).
Technical Reports of types 1 and 2 are subject to review within three years of publication, to decide whether they
can be transformed into International Standards. Technical Reports of type 3 do not necessarily have to be
reviewed until the data they provide are considered to be no longer valid or useful.
ISO/TR 10014, which is a Technical Report of type 2, was prepared by Technical Committee ISO/TC 176, Quality
management and quality assurance, Subcommittee SC 3, Supporting technologies.
This document is being issued in the Technical Report (type 2) series of publications (according to subclause
G.3.2.2 of part 1 of the ISO/IEC Directives, 1995) as a “prospective standard for provisional application” in the field
of the economics of quality because there is an urgent need for guidance on how standards in this field should be
used to meet an identified need.
This document is not to be regarded as an “International Standard”. It is proposed for provisional application so that
information and experience of its use in practice may be gathered. Comments on the content of this document
should be sent to the ISO Central Secretariat.
A review of this Technical Report (type 2) will be carried out not later than three years after its publication with the
options of: extension for another three years; conversion into an International Standard; or withdrawal.
Annex A of this Technical Report is for information only.
iii

---------------------- Page: 5 ----------------------

SIST ISO/TR 10014:1998
ISO/TR 10014:1998(E) © ISO
Introduction
This Technical Report presents concepts and a methodology which give organizations the opportunity to increase
customer satisfaction and, at the same time, reduce costs. It also assists the organization in determining which of
the techniques for the classification of costs and monitoring of customer satisfaction best meet their needs.
Quality management influences the economic performance of an organization both in the short and long term. The
organization should not view these effects only in the form of cost reductions in the short term. What appears to be
an improvement in the short term may have negative long-term effects on customer loyalty, product reputation or
user confidence.
The short- and long-term economic goals should be formulated and regularly reviewed in quality planning.
iv

---------------------- Page: 6 ----------------------

SIST ISO/TR 10014:1998
TECHNICAL REPORT  © ISO ISO/TR 10014:1998(E)
Guidelines for managing the economics of quality
1 Scope
This Technical Report provides guidance on how to achieve economic benefits from the application of quality
management.
It should be applied broadly to all organizations and at all levels within an organization. It is not intended to be used
in contractual situations nor as a subject for third-party audits.
2 Normative reference
The following standard contains provisions which, through reference in this text, constitute provisions of this
Technical Report. At the time of publication, the edition indicated was valid. All standards are subject to revision,
and parties to agreements based on this Technical Report are encouraged to investigate the possibility of applying
the most recent edition of the standard listed below. Members of IEC and ISO maintain registers of currently valid
International Standards.
ISO 8402:1994, Quality management and quality assurance — Vocabulary.
3 Definitions
For the purposes of this Technical Report, the definitions given in ISO 8402 and the following definitions apply.
3.1
cost of conformity
cost to fulfil all of the stated and implied needs of customers in the absence of failure of the existing process
3.2
cost of nonconformity
cost incurred due to failure of the existing process
4 Primary purpose of an organization
The organization’s management should define and document its primary purpose, its quality policy and quality
objectives. It is then possible to plan value-adding and cost-reducing activities to maximize the economic effect.
EXAMPLES
A fire department would have the protection of the public from loss due to fire as its primary purpose.
A retailer may have the generation of profits as its primary purpose.
1

---------------------- Page: 7 ----------------------

SIST ISO/TR 10014:1998
© ISO
ISO/TR 10014:1998(E)
Figure 1 — Methodology for managing the economics of quality
2

---------------------- Page: 8 ----------------------

SIST ISO/TR 10014:1998
© ISO
ISO/TR 10014:1998(E)
5 Managing the economics of quality
The organization should achieve its primary purpose while continually improving its performance by using a
methodology for managing the economics of quality as shown in figure 1.
NOTE The numbers in figure 1 correlate to the clause numbers of this Technical Report.
The methodology starts with the identification or the review of the organization’s processes. This enables the
activities and associated costs to be identified, monitored and reported. It also enables the organization to identify,
monitor and report the level of customer satisfaction. These two reports can then be used in the management
review to identify opportunities to improve processes and customer satisfaction.
Management should perform cost benefit analysis to determine if action is required and if the proposed
improvement action is justified, taking into account the short- and long-term benefits.
If the action is approved, the organization should plan and implement the improvement and monitor the results to
give feedback to the process.
The organization should repeat this methodology for continuous improvement.
6 Identify/review processes
Management should apply the concepts in this Technical Report to the organization as a whole. In this case the
customers will be external to the organization. Management should also apply the concepts to selected processes
within the organization. In these cases the customers may be both internal and external to the organization.
The organization should ensure that processes are directed towards the fulfilment of customer needs. Processes
comprise a set of interrelated resources and activities which transform inputs into outputs. The economic
performance of a process should be measured using indicators of costs and customer satisfaction.
The organization should identify the key processes in terms of their impact on cost and customer satisfaction. An
organization should specify the roles and responsibilities of those who manage these processes.
7 Organization’s view
7.1 Identify process activities
The organization should identify the activities within a process to enable costs to be allocated. This can be
accomplished by developing a flowchart that shows all the process activities in their logical order. The inputs to
process activities (such as materials, equipment and data) should be identified. The outputs from process activities
should be identified and each output should be recognized as going to one or more customer.
The controls and resources of all processes should also be identified.
7.2 Monitor costs
The organization should identify and monitor the costs associated with each activity of the selected processes.
Costs could include direct and indirect labour, materials, equipment, overheads, etc. Cost data can be actual,
allocated or estimated.
Cost data can be extracted from the existing financial control system, complemented by operational data collection.
Data extract
...

RAPPORT
ISO/TR
TECHNIQUE
10014
Première édition
1998-08-01
Lignes directrices pour le management
des effets économiques de la qualité
Guidelines for managing the economics of quality
A
Numéro de référence
ISO/TR 10014:1998(F)

---------------------- Page: 1 ----------------------
ISO/TR 10014:1998(F)
Sommaire Page
1  Domaine d’application . 1
2  Référence normative . 1
3  Définitions . 1
4  Objectif prioritaire d’un organisme . 2
5  Management des effets économiques de la qualité . 2
6  Identifier/Réviser les processus . 2
7  Point de vue de l’organisme . 4
7.1  Identifier les activités . 4
7.2  Surveiller les coûts . 4
7.3  Établir un rapport sur les coûts de processus . 4
8  Point de vue du client . 5
8.1  Identifier les facteurs intervenant dans la satisfaction du client . 5
8.2  Surveiller la satisfaction du client . 6
8.3  Établir un rapport sur la satisfaction du client . 6
9  Gérer les améliorations . 6
9.1  Revue de direction . 6
9.2  Identifier les possibilités d’amélioration . 6
9.3  Conduire l’analyse coût/bénéfice . 8
9.4  Planifier et mettre en œuvre l’amélioration . 9
Annexe A (informative) Bibliographie . 10
©  ISO 1998
Droits de reproduction réservés. Sauf prescription différente, aucune partie de cette publication ne peut être reproduite ni utilisée sous quelque
forme que ce soit et par aucun procédé, électronique ou mécanique, y compris la photocopie et les microfilms, sans l'accord écrit de l'éditeur.
Organisation internationale de normalisation
Case postale 56 • CH-1211 Genève 20 • Suisse
Internet [e-mail]
Imprimé en Suisse
ii

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©
ISO ISO/TR 10014:1998(F)
Avant-propos
L'ISO (Organisation internationale de normalisation) est une fédération mondiale d'organismes nationaux de
normalisation (comités membres de l'ISO). L'élaboration des Normes internationales est en général confiée aux
comités techniques de l'ISO. Chaque comité membre intéressé par une étude a le droit de faire partie du comité
technique créé à cet effet. Les organisations internationales, gouvernementales et non gouvernementales, en
liaison avec l'ISO participent également aux travaux. L'ISO collabore étroitement avec la Commission
électrotechnique internationale (CEI) en ce qui concerne la normalisation électrotechnique.
La tâche principale des comités techniques est d'élaborer les Normes internationales. Exceptionnellement, un
comité technique peut proposer la publication d'un rapport technique de l'un des types suivants:
— type 1, lorsque, en dépit de maints efforts, l'accord requis ne peut être réalisé en faveur de la publication d'une
Norme internationale;
— type 2, lorsque le sujet en question est encore en cours de développement technique ou lorsque, pour toute
autre raison, la possibilité d'un accord pour la publication d'une Norme internationale peut être envisagée pour
l'avenir mais pas dans l'immédiat;
— type 3, lorsqu'un comité technique a réuni des données de nature différente de celles qui sont normalement
publiées comme Normes internationales (ceci pouvant comprendre des informations sur l'état de la technique,
par exemple).
Les rapports techniques des types 1 et 2 font l'objet d'un nouvel examen trois ans au plus tard après leur
publication afin de décider éventuellement de leur transformation en Normes internationales. Les rapports
techniques de type 3 ne doivent pas nécessairement être révisés avant que les données fournies ne soient plus
jugées valables ou utiles.
L'ISO/TR 10014, rapport technique du type 2, a été élaboré par le comité technique ISO/TC 176, Management et
assurance de la qualité, sous-comité SC 3, Techniques de soutien.
Le présent document est publié dans la série des Rapports techniques de type 2 (conformément au paragraphe
G.3.2.2 de la partie 1 des Directives ISO/CEI, 1995) comme «norme prospective d'application provisoire» dans le
domaine des effets économiques de la qualité, en raison de l'urgence d'avoir une indication quant à la manière dont
il convient d'utiliser les normes dans ce domaine pour répondre à un besoin déterminé.
Ce document ne doit pas être considéré comme une «Norme internationale». Il est proposé pour une mise en
œuvre provisoire, dans le but de recueillir des informations et d'acquérir de l'expérience quant à son application
dans la pratique. Il est de règle d'envoyer les observations éventuelles relatives au contenu de ce document au
Secrétariat central de l'ISO.
Il sera procédé à un nouvel examen de ce Rapport technique de type 2 trois ans au plus tard après sa publication,
avec la faculté d'en prolonger la validité pendant trois autres années, de le transformer en Norme internationale ou
de l'annuler.
L’annexe A du présent Rapport technique est donnée uniquement à titre d’information.
iii

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©
ISO/TR 10014:1998(F) ISO
Introduction
Le présent Rapport technique présente des concepts et une méthodologie qui donnent aux organismes la possibilité
d'augmenter la satisfaction de leur client tout en réduisant les coûts. Il aide également les organismes en
déterminant quelles sont les techniques de classification des coûts et de surveillance de la satisfaction du client qui
répondent le mieux à leurs besoins.
Le management de la qualité agit sur les performances économiques de l'organisme, à la fois sur le court et le long
terme. Il convient que l'organisme ne considère pas ces effets seulement sous l'aspect de la réduction des coûts à
court terme. Ce qui apparaît être une amélioration à court terme peut avoir des effets négatifs à long terme sur la
fidélité du client, la réputation du produit ou la confiance des utilisateurs.
Il convient que les objectifs économiques à court et à long terme soient formulés et régulièrement révisés dans la
planification de la qualité.
iv

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RAPPORT TECHNIQUE  © ISO ISO/TR 10014:1998(F)
Lignes directrices pour le management des effets
économiques de la qualité
1  Domaine d'application
Le présent Rapport technique donne des lignes directrices relatives à la façon de réaliser des bénéfices
économiques en appliquant le management de la qualité.
Le présent Rapport technique est applicable, de manière générale, à tout type d'organisme et à tous les niveaux
d'un organisme. Il n'est pas destiné à être utilisé dans des situations contractuelles ou en tant que guide pour les
audits de tierce partie.
2  Référence normative
La norme suivante contient des dispositions qui, par suite de la référence qui en est faite, constituent des
dispositions valables pour le présent Rapport technique. Au moment de la publication, l’édition indiquée était en
vigueur. Toute norme est sujette à révision et les parties prenantes des accords fondés sur le présent Rapport
technique sont invitées à rechercher la possibilité d'appliquer l’édition la plus récente de la norme indiquée
ci-après. Les membres de la CEI et de l'ISO possèdent le registre des Normes internationales en vigueur à un
moment donné.
ISO 8402:1994, Management de la qualité et assurance de la qualité — Vocabulaire.
3  Définitions
Pour les besoins du présent Rapport technique, les définitions données dans l'ISO 8402 ainsi que les définitions
suivantes s'appliquent.
3.1
coût de conformité
coût pour satisfaire à tous les besoins exprimés et implicites des clients en l'absence de défaillance du processus
existant
3.2
coût de non-conformité
coût encouru dû à une défaillance du processus existant
1

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©
ISO/TR 10014:1998(F) ISO
4  Objectif prioritaire d'un organisme
Il convient que le management de l'organisme définisse et précise par documents son objectif prioritaire et, dans le
domaine de la qualité, sa politique et ses objectifs. Il est ainsi possible de planifier des actions pour accroître la
valeur ajoutée et réduire les coûts en vue de maximiser l'effet économique.
EXEMPLES
Les sapeurs-pompiers auraient comme objectif prioritaire de protéger le public contre les pertes dues au feu.
Un revendeur pourrait avoir comme objectif prioritaire d'accroître ses bénéfices.
5  Management des effets économiques de la qualité
Il convient que l'organisme réalise son objectif prioritaire tout en améliorant continuellement ses performances en
utilisant la méthodologie de management des effets économiques de la qualité tel que montré à la figure 1.
NOTE   Les numéros de la figure 1 se rapportent aux numéros d'articles du présent Rapport technique.
La méthodologie commence avec l'identification ou la revue des processus de l'organisme. Cela permet d'identifier,
de surveiller et d'établir un compte rendu sur les activités et les coûts associés. Cela permet également à
l'organisme d'identifier, de surveiller et d'établir un compte rendu sur le niveau de satisfaction du client. Ces deux
comptes rendus peuvent être utilisés dans la revue de direction pour identifier les possibilités d'améliorer les
processus et la satisfaction du client.
Il convient que le management développe l'analyse coût/bénéfice pour déterminer si une action est nécessaire et si
l'action d'amélioration proposée est justifiée en prenant en compte les bénéfices à court terme et à long terme.
Si l'action est approuvée, il convient que l'organisme planifie et mette en œuvre l'amélioration et contrôle les
résultats pour pouvoir réagir sur le processus.
Il convient que l'organisme répète cette méthodologie pour une amélioration continue.
6  Identifier/réviser les processus
Il convient que le management applique les concepts du présent Rapport technique à l'organisme considéré comme
un ensemble. Dans ce cas, les clients seront extérieurs à l'organisme. Il est recommandé que la direction applique
aussi les concepts à des processus sélectionnés à l'intérieur de l'organisme. Dans ces cas, les clients seront à la
fois internes et externes à l'organisme.
Il convient que l'organisme s'assure que les processus sont orientés pour satisfaire les besoins du client. Les
processus comprennent un ensemble de moyens et d'activités liés qui transforme des éléments entrants en
éléments sortants. Il est recommandé de mesurer la performance économique d'un processus en utilisant des
indicateurs de coûts et de satisfaction du client.
Il convient que l'organisme identifie les processus critiques au regard de leur impact sur le coût et sur la satisfaction
du client. Il convient que l'organisme spécifie les rôles et les responsabilités de ceux qui gèrent ces processus.
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Figure 1 — Méthodologie pour gérer les effets économiques de la qualité
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7  Point de vue de l'organisme
7.1  Identifier les activités du processus
Il convient que l'organisme identifie les activités au sein d'un processus pour permettre de leur attribuer des coûts.
Cela peut être réalisé en établissant un logigramme qui indique toutes les activités des processus dans leur ordre
logique. Il est recommandé d'identifier les éléments entrant destinés aux activités d'un processus tels que matière,
équipement et données. Il convient également d'identifier les éléments sortants provenant des activités du
processus comme destinés à un ou plusieurs clients.
Il convient également d'identifier les contrôles et ressources de tous les processus.
7.2  Surveiller les coûts
Il convient que l'organisme identifie et surveille les coûts associés à chaque activité des processus choisis. Les
coûts pourraient comprendre la main-d'œuvre directe et indirecte, la matière, l'équipement, les frais généraux, etc.
Les éléments du coût peuvent être réels, alloués ou estimés.
Les informations sur les coûts peuvent être tirées du système de contrôle financier existant, complété par un
tableau de données opérationnelles. Les valeurs tirées d'autres sources peuvent être quantifiées et suivies par
l'organisme. En ce qui concerne les coûts qui ne peuvent être déduits à partir d'éléments de coûts spécifiques, il
convient de les estimer. Si de tels coûts sont importants, il est recommandé d'établir des rapports appropriés.
L'objectif est d'assigner les coûts à des activités précises et non de les absorber dans les frais généraux. Il y a lieu
de ne pas limiter les coûts seulement aux activités opérationnelles mais de les étendre à toutes les activités de
l'organisme.
Il y a plusieurs approches couramment utilisées pour classer les coûts, comprenant notamment
— un modèle où les coûts sont groupés sous les appellations: «Prévention, Évaluation, Défaillance» (connu sous
l'appellation: «Modèle PAF»);
— un modèle où les coûts sont groupés sous les appellations «Coûts de conformité» et «Coûts de non-
conformité» (connu sous l'appellation «Modèle Processus»);
— un modèle où les coûts sont groupés suivant les différentes pha
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