Research on PONC Calculation Method in Manufacturing Process Based on Working Procedure

摘要

Implicit cost (PONC) which was produced by nonconformance in manufacturing process bring a large number of loss to the enterprise. For the data of PONC during manufacturing process is difficult to collect, and difficult to calculate costing of scrap and rework PONC, the included projects and the calculation method of Price of Nonconformance is proposed and analyzed to quantify scrap and rework PONC. The calculation method can be programmed and implemented by means of C# language in the paper, and the working procedure which the Price of Nonconformance is beyond the standard is analyzed and improved. The results of example analysis and verification show the calculation method of PONC is effective way to improve the efficiency of cost management, reduce quality cost, improve product quality and increase the economic efficiency of enterprise.