PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI SARANA BAGI MANAJEMEN UNTUK MENGENDALIKAN BIAYA KUALITAS PRODUK(Studi Kasus Pada PT. Industri Sandang Nusantara Unit Grati Pasuruan)

AGUS AMINUDIN SYUKRON

Abstract


The measuring and reporting quality related costs as means for management to controlling quality costs of product at PT. Industri Sandang Nusantara Unit Grati Pasuruan? is a case study at PT. Industri Sandang Nusantara Unit Grati Pasuruan.
The purposes of this research are to know is the company already applied the measuring and reporting quality related costs or haven?t yet. To measure and reports the company quality costs as means of operation controls, and to analyze and evaluate the company effort on controlling quality costs of product also provide some suggest to the company for next operation.
In this research, the researcher using qualitative and quantitative analysies which analyze, calculate, compare, and classificate numerical data from the company financial reports in four procedures, which are measuring the company quality related costs, reporting quality costs, quality costs analysis, and interpretation of analysis results. Sale measurements base is used as base line to measure the company quality related costs and for analysis needs applying percentage of quality costs to sale analysis and percentage of partial quality costs to quality costs total analysis.
The result of quality costs analysis shown the company quality costs trend and trade off as long as year period 2000 and 2001. At year 2000, percentage of quality costs total to sale decreasing from quarter I into quarter III then increasing at quarter IV. Otherwise at year 2001, the company quality costs total is increasing as amount of 0,35% to sale or Rp 335.759.819,63. Percentage of quarterly quality costs are decreasing in quarter I into quarter III then increasing in quarter IV. From the one year trend ? period performance quality reports is knowed Unfavorable varian in internal failure costs as amount of 0,37% and Favorable varian in prevention and appraisal costs as amount of each are 0,79% and 0,06%. Totally of the company quality costs at year 2001 shown Unfavorable varian as amount of 0,48% to sale or Rp 308.843.668,56.
From the evaluation and analysis results then could concluded that the company didn?t apply the measuring and reporting quality related costs yet and the performance of the company quality costs in effort to increasing quality of product is not efficient yet.
Based on the conclusion above the researcher provide some suggest that the company should be apply the quality reports system and Quality Improvement Programme which developing approach to ensure that goods are producted with high quality through low costs as possible.

 

Keyword : BIAYA KUALITAS

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/17/jiptummpp-gdl-s1-2004-agusaminud-812-Pendahul-n.pdf


Keywords


BIAYA KUALITAS