ANALISIS PENGENDALIAN BIAYA MUTU DALAM RANGKA MENINGKATKAN EFISIENSI BIAYA STUDI KASUS PADA PT. PESONA REMAJA MALANG

Nuril Hudayah

Abstract


This research is a case study, in PT. Pesona Remaja Malang, entitled “The analysis of controlling the cost of quality to develop the efficiency in PT. Pesona Remaja Malang”.
The aim of this research is to know the controlling of the cost of quality in the company, in order to develop the efficiency in PT. Pesona Remaja Malang.
The instrument used to know the controlling of the cost of quality, is the description on the cost of quality. The measurement that the writer uses to decide, whether the controlling of the cost of quality is efficient or not, is that if the presentage of the cost of quality to the actual marketing reaches the maximum stage of the cost of quality, that is for about 2,5 % of the actual marketing.
The accountung result using the analysis instrument of the cost of quality to the actual marketing in the related period is still above 2,5 % that is for about 5,15 %, 5,12 % and 4,91 % in 2001 until 2003. On the other hand, the result of the analysis within one year trend report is going through to be a variant which is unfavourable in 2002 until 2003, that is for about Rp. 66.989.027,- and Rp. 138.942.025,-.
From that analysis based on the measurement used, the controlling of the cost of quality in 2001 until 2003 in the company has not been succeed yet in reaching the cost efficiency because the cost of quality presentage of the actual marketing is still above the average of standard that is fixed. One way to get the efficiency is to increase the controlling cost of quality to get the maximum cost of quality. The management section should decrease the un healthy product, so the lost can be minimized to zero level that is by establishing preventing and evaluating activities. The controlling cost of quality can decrease the cost, and with the low cost, the high quality product can increase the income for the company.
Based on the conclution, the writer can conclude that PT. Pesona Remaja Malang should establish the controlling cost of quality in order to increase the cost efficiency and the product quality.

 

Keyword : pengendalian biaya mutu; efisiensi biaya

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/24/jiptummpp-gdl-s1-2004-nurilhuday-1170-Pendahul-n.PDF


Keywords


pengendalian biaya mutu; efisiensi biaya