ANALISIS BIAYA MUTU SEBAGAI ALAT UNTUK MENILAI KINERJA MUTU PADA PT. EASTERNTEX – PANDAAN

Yuni Rachmawati

Abstract


This is a description research at Textile Company. It is PT. EASTERNTEX Pandaan, with title is “The Analyze of Cost of Quality as a Tool to Appraise the Quality of Performance at PT. EASTERNTEX-Pandaan.”
The purpose of this research is that to know the classification and reporting cost of quality and appraising the quality of performance at that company reviewed by quality cost reporting.
Data analyze technique is the description concerning cost of quality by identifying and classification. Research objects are: prevention cost, appraisal cost, internal failure cost, and external failure cost. Whereas, to appraise the quality of company ‘s products, the researcher analyzed the quality cost toward sales and the report of quality performance comprises of interim standard report, one period trend report, and multiple periode trend report.
The result of the research is that the company is capable to press the failure cost until below the 0.5%. Because it focused on the allocation cost of components on the prevention cost so that reduced the level of failure product or infect. The percentage level of quality cost toward sales at the company is 2.92%, 2.67%, 2,72% in the 2001, 2002, and 2003 respectively. The performance of quality product that produce in 2003 is better than in 2001 and 2002, for the company tangible the cost of quality smaller the budget.
Coming to conclusion that the result of performance of quality product at that company got improvement. Not only the company incapable reaches the percentage quality cost to 2.5% of the sales yet, but also incapable to reach the zero defects by existing the failure cost. For that result, it is necessary to increase and to make control quality continuously and to increase activities to avoid defect product and appraisal quality.

 

Keyword : ANALISIS BIAYA MUTU; KINERJA MUTU

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/32/jiptummpp-gdl-s1-2004-yunirachma-1585-Pendahul-n.pdf


Keywords


ANALISIS BIAYA MUTU; KINERJA MUTU