ANALISIS BIAYA MUTU DALAM UPAYA UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI(STUDI KASUS PADA PT. JAYA READYMIX SURABAYA)
| Main Author: | Widyawati, Widyawati |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2009
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/11616/1/ANALISIS_BIAYA_MUTU_DALAM_UPAYA_UNTUKMENINGKATKAN_EFISIENSI_BIAYA_PRODUKSI.pdf http://eprints.umm.ac.id/11616/ |
Daftar Isi:
- Quality cost is defined as cost related with activity of producing, identifying, avoiding or improving unqualified products. In company, it needs quality cost report that can be used to evaluate performance of quality improvement program comprehensively and help to improve many managerial decisions or improvement on continuation products. The information of quality cost can be evaluated from activities in its production department. After identifying which quality cost need to be minimized without decreasing quality product, it will be influenced by the increase in its production cost efficiency. Research type that the writer chose was descriptive with case study approach, namely research type contained of explanation or relevant data from research result to research object with the purpose to identify and solve the problems the company faced. Data collection technique used documentation and interview, while data analysis technique used quantitative with phases of identifying quality cost, making quality cost report, making comparison and change of quality cost report and analyzing production (productivity) cost efficiency. The result of quality cost analysis to the company of PT. JAYA READYMIX Surabaya has indicated that from four quality cost elements namely prevention cost, assessment cost, internal failure cost and external failure cost. This company experience experienced remarkable cost of external failure from 2007 until 2008. Actually, this company has not made quality cost report yet, but the writer measures good quality cost percentage based on general standard measures namely quality cost is less than 2,5% from sales and company is under them on 2007 1,44% and in 2008 1,395%. For productivity measure shows decrease in profit from 2007 until 2008, therefore it shows there is cost inefficiency in production department.