PENGENDALIAN BIAYA KUALITAS UNTUK MENEKAN PRODUK CACAT(Pada PR. Alam Subur ?Martina? Kraksaan Probolinggo)

Irzal Novriansyah

Abstract


This research performed at Alam Subur ?Martina? Tobacco Company, placed in Kraksaan, Probolinggo. Title of this research is Control of Quality Cost to Push down Defect Product.
Research aimed at theoretically understanding about quality cost, and then empirically compared with business place.
In this research, we used qualitative analysis instruments that verifies reports, and then collected, analyzed and, lastly, concluded it. We used analysis devices that include: 1) Determining quality cost, 2) Calculating percentage of quality cost measurement with sale-method, 3) Research used cost-report-method to estimate control of quality cost.
The result shown that cost realization for year 1999 was Rp. 936.647.400, while cost budgeted was Rp. 948.410.400, so difference between them were Rp. 11.763.000. Then, cost realization for year 2000 was Rp. 974.059.830, while budgeted cost was Rp. 986.814.500, so difference between them were Rp. 12.754.670. Cost realization for year 2001 was Rp. 918.702.200, budgeted cost was Rp. 923.579.000, so difference between them were Rp. 4.879.800.
Analysis result of cost quality control, which based on annually report, was fluctuating. It shown by uprising of quality cost between year 1999 and 2000 that affected by cost group or cost category, included: prevention cost, appraisal cost, external failure cost, increasing or decreasing of quality cost that caused by sale return.
The result shown that corporation very considered about product quality, it proofed by product quality standard decision in every beginning of period and corporation was always investigates production process up to production process was finished. However, corporation was not separates yet groups of quality cost within quality cost reports.
Based on conclusion above, we supposed that management must formulates better cost budgeting in order to giving needed information and management by himself will knows increasing or decreasing of quality cost, corporation also must make a quality cost report as basis of quality control for pushing down defect product.

 

Keyword : BIAYA KUALITAS

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-irzalnovri-1315-Pendahul-n.pdf


Keywords


BIAYA KUALITAS