ANALISIS BIAYA MUTU UNTUK MENILAI KINERJA PERUSAHAAN BAGIAN PRODUKSI PADA PT. PERKEBUNAN NUSANTARA XII (PERSERO) UNIT USAHA KEBUN KOPIBANGELAN - MALANG
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Institusion
Universitas Muhammadiyah Malang
Author
Soares, Fernando Pinto Amaral
Subject
HB Economic Theory
Datestamp
2012-07-04 03:07:18
Abstract :
This research is the case study at PT. Perkebunan Nusantara XII (Persero) Kebun Kopi Bangelan Malang, with the title “Analysis of Cost Quality for Performance Appraisal of Production Department.†The objective of the research is to analyze how the control, measurement, and reporting of quality cost at company conducted, and how information in the quality cost report used to assess company performance. Based on identification, and classification of quality cost at the company, known that the failure cost as it is result from defect product are not exist. The analysis tools used to know the performance of production department is the financial quality control using quality cost by comparing the actual and target of quality cost, and its trend analysis. Result of analysis indicate that financial control of quality cost conducted by management production, seen from percentage of quality cost allocation both actual and target cost 2005 and 2006 are not conducted effectively and efficient yet, this matter is shown from total amount of quality cost which budgeted in 2005, Rp 386.157.960 smaller than total amount of actual cost, Rp 504.181.066, while in 2006, actual quality cost Rp 441.530.000 and budgeted quality cost Rp 516.128.000, despite total quality cost shows favorable, however from activity level of appraisal cost still bigger than prevention cost. There is not much progress achieve in relation to optimal quality cost standard that is 2,5% of the total sales. Based on quality cost report, shows that the targeted quality cost to sale in 2005 is 5,17%, increase to be 10,43% to sale in 2006, and 10,84% in 2007. While percentage of actual quality cost of to sale in 2005 is equal to 6,75% from sale of Rp 7.467.481.063, mounting 3,55% becoming 10,3% from sale of Rp 6.391.992.549 in the year 2006, and in the year 2007 sale equal to Rp 3.443.013.724, decreased 3,6% becoming 6,7%.
This research is the case study at PT. Perkebunan Nusantara XII (Persero) Kebun Kopi Bangelan Malang, with the title “Analysis of Cost Quality for Performance Appraisal of Production Department.†The objective of the research is to analyze how the control, measurement, and reporting of quality cost at company conducted, and how information in the quality cost report used to assess company performance. Based on identification, and classification of quality cost at the company, known that the failure cost as it is result from defect product are not exist. The analysis tools used to know the performance of production department is the financial quality control using quality cost by comparing the actual and target of quality cost, and its trend analysis. Result of analysis indicate that financial control of quality cost conducted by management production, seen from percentage of quality cost allocation both actual and target cost 2005 and 2006 are not conducted effectively and efficient yet, this matter is shown from total amount of quality cost which budgeted in 2005, Rp 386.157.960 smaller than total amount of actual cost, Rp 504.181.066, while in 2006, actual quality cost Rp 441.530.000 and budgeted quality cost Rp 516.128.000, despite total quality cost shows favorable, however from activity level of appraisal cost still bigger than prevention cost. There is not much progress achieve in relation to optimal quality cost standard that is 2,5% of the total sales. Based on quality cost report, shows that the targeted quality cost to sale in 2005 is 5,17%, increase to be 10,43% to sale in 2006, and 10,84% in 2007. While percentage of actual quality cost of to sale in 2005 is equal to 6,75% from sale of Rp 7.467.481.063, mounting 3,55% becoming 10,3% from sale of Rp 6.391.992.549 in the year 2006, and in the year 2007 sale equal to Rp 3.443.013.724, decreased 3,6% becoming 6,7%.
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