PENGUKURAN DAN PENGENDALIAN BIAYA MUTU DI BAGIAN PRODUKSI PADA PT. USMANY INDAH JOMBANG

YENI LIESTYA NINGSIH

Abstract


This research is a case study on manufacture wood company of PT. Usmany Indah entitled ?Measurement and Controlling Quality Cost on Production Departement of PT. Usmany Indah Jombang.
The objective of the research is to know about the measurement and controlling quality cost on production department that happened in the company. It will increase profit for the company if the measurement and controlling quality cost is done efficiently. Profit addition in the company will be balanced by the increase of product quality.
In this research, the writer formulates the problems as follow: (1) have the costs that are identified as quality cost on a company been fit? (2) how far can the process of measurement and controlling quality cost on production department increase production quality?
Analysis instrument that is used to measure and controll quality cost on production department is quantitatif analysis. It is the analysis of measurement and controlling quality cost. The measurement is by adding up and companing and then analizing it.
The calculating result by analysing each of quality cost shows the decrease of prevention and estimation cost to the amount of 16.551.377 rupiahs and 293.655 rupiahs, whereas the amount of failure cost increase as 680.987 rupiahs.
From the analysis above, it is know that the measurement and controlling quality east on the company has not been done effectively. It is proved by the quality cost that is struktur organisasi high and increase of failure cost on the company.
According to the conclusion above, the writer give a suggestion that is PT. Usmany Indah Jombang had better to account quality cost separately in order to know the sum of it. The measurement instrument of quality cost on the company. The measurement that is done separately can be used as the instrument for controlling quality cost it self.

 

Keyword : PENGENDALIAN BIAYA MUTU


Keywords


PENGENDALIAN BIAYA MUTU