ISO 9000 Quality Management Systems: Cost and Price

Restaurant Costing

Food Costs 30
Salaries 15
O/H 40
Profit 15
Price 100

Manufacturing Unit

RM 60
Salaries 10
O/H 10
Profit 20
Price 100

Software Unit

RM 0
Salaries 60
O/H 20
Profit 20
Price 100

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Manufacturer's Responsibility

Responsibility of manufacturers

The CE marking must be affixed by the manufacturer or his agent established within the Community. The manufacturer bears ultimate responsibility for the conformity of the product.

Conformity assessment relates to the design and production phases of the product. Depending on the conformity assessment procedures applied, a notified body may be involved in these two phases. If the notified body is involved in the production control phase, its identification number will follow the CE marking.

If a product falls within the scope of a directive that provides for the CE marking, this should be affixed:

to all new products, whether manufactured in the Member States or in third countries;
to used and second hand products imported from third countries.

“There is only one boss. The customer. And he can fire everybody in the company from the chairman on down, simply by spending his money somewhere else.”
Sam Walton quote

ISO 9000 Quality Management Systems

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TQMC

Tuesday, August 26, 2008

Cost and Price

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