ANALISIS BIAYA KUALITAS UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI BIAYA KUALITAS PADA CV. CEMPAKA TULUNGAGUNG
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Institusion
Universitas Muhammadiyah Malang
Author
SARI, DWI RATNA
Subject
HB Economic Theory
Datestamp
2012-06-26 05:05:30
Abstract :
This research is a case study on the CV. Cempaka with the title: "Quality Cost Analysis To Assess Quality of Cost Effectiveness and Efficiency in CV. Cempaka Tulungagung ". The purpose of this study was to to determine the effectiveness of the company's quality improvement program on quality and cost efficiency that has been issued by the company. The analysis used to measure the cost of quality is to use a measurement of quality cost to sales percentage. Results of analysis of quality cost reports based on sales show that the total cost of quality from year 2002-2006 no more than the general standard of quality costs 2.5% of sales. However, companies can not reach the standard of zero damage (zero defect) due to the persistence of internal and external failure costs. Nevertheless, there is a tendency toward zero defect companies can take place because the percentage of the cost of failure, especially external failure costs in a relatively small company. Quality improvement program in the year 2002-2004 has not been effectively implemented due to the total cost of the quality of 0.616% (in 2002), 1.080% (year 2003) and 1.004% (in 2004) was not able to achieve company goals to improve product quality and consumer satisfaction shown by the increase in internal and external failure costs. Meanwhile, in the year 2004-2006 quality improvement program has been implemented effectively due to the total cost of the quality of 1.004% (in 2004), 0.685% (in 2005) and 0.486% (in 2006) are able to achieve company goals to improve product quality and consumer satisfaction shown by the decrease in internal and external failure costs. Results of analysis of quality cost report One Year Trend shows that only in 2003 the company has not been able to achieve cost efficiency with quality shown an increase in the total quality cost to sales from 0.616% to 1.080% and the increase in control costs Rp. 226,575,475.00 followed by an increase in total cost of Rp failure. 11,558,450.00. As for the years 2004, 2005 and 2006 showed that the cost of quality issued by the company has been efficient with the total quality cost to sales, which dropped by as much as 0.486% and the trade-offs between cost control and cost of failure resulting in a favorable variance for the company as a whole. Based on the above conclusion, it is advisable for the CV. Cempaka to carry out measurement and reporting of quality costs can be known for quality costs incurred by the company so that management can monitor and control costs better quality in order to create effectiveness and efficiency of quality costs. In addition, the company is expected to further increase the activity of an effort to improve prevention and control of quality products to achieve the level of damage to zero so that no failure costs to be borne by the company.
This research is a case study on the CV. Cempaka with the title: "Quality Cost Analysis To Assess Quality of Cost Effectiveness and Efficiency in CV. Cempaka Tulungagung ". The purpose of this study was to to determine the effectiveness of the company's quality improvement program on quality and cost efficiency that has been issued by the company. The analysis used to measure the cost of quality is to use a measurement of quality cost to sales percentage. Results of analysis of quality cost reports based on sales show that the total cost of quality from year 2002-2006 no more than the general standard of quality costs 2.5% of sales. However, companies can not reach the standard of zero damage (zero defect) due to the persistence of internal and external failure costs. Nevertheless, there is a tendency toward zero defect companies can take place because the percentage of the cost of failure, especially external failure costs in a relatively small company. Quality improvement program in the year 2002-2004 has not been effectively implemented due to the total cost of the quality of 0.616% (in 2002), 1.080% (year 2003) and 1.004% (in 2004) was not able to achieve company goals to improve product quality and consumer satisfaction shown by the increase in internal and external failure costs. Meanwhile, in the year 2004-2006 quality improvement program has been implemented effectively due to the total cost of the quality of 1.004% (in 2004), 0.685% (in 2005) and 0.486% (in 2006) are able to achieve company goals to improve product quality and consumer satisfaction shown by the decrease in internal and external failure costs. Results of analysis of quality cost report One Year Trend shows that only in 2003 the company has not been able to achieve cost efficiency with quality shown an increase in the total quality cost to sales from 0.616% to 1.080% and the increase in control costs Rp. 226,575,475.00 followed by an increase in total cost of Rp failure. 11,558,450.00. As for the years 2004, 2005 and 2006 showed that the cost of quality issued by the company has been efficient with the total quality cost to sales, which dropped by as much as 0.486% and the trade-offs between cost control and cost of failure resulting in a favorable variance for the company as a whole. Based on the above conclusion, it is advisable for the CV. Cempaka to carry out measurement and reporting of quality costs can be known for quality costs incurred by the company so that management can monitor and control costs better quality in order to create effectiveness and efficiency of quality costs. In addition, the company is expected to further increase the activity of an effort to improve prevention and control of quality products to achieve the level of damage to zero so that no failure costs to be borne by the company.
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