Daftar Isi: ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS UNTUK AKURASI PENGHITUNGAN HARGA POKOK PRODUKSI (Studi Kasus pada UKM Brosem Batu)

Daftar Isi:

The purpose of this study is to describe the measurement and report of expense and to describe the calculation of production primary price after calculating quality expense in UKM Brosem Batu. This study uses secondary data; it is sales report, production primary price report, and profit-loss report. Step conducted to get data is by documentation method, it is by studying note in the company. Analysis technique conducted in this study is by having clarification on expense in its correlation with quality, quality expense measurement, quality expense report, and the calculation of production primary price after calculating quality expense. From the result of study, it can be concluded that the measurement on quality expense toward sales shows that company has been succeed to increase the quality of its products. From the quality expense report shows that company has been reach the standard of 2,5 % from sales in 2010. In the calculation of production primary price, what is suggested for company to know that there is increment in total production expense; it is caused by the increment of sales that it means the development of company production also increase.