Pengendalian Biaya Kualitas Dalam Rangka Menekan Produk Cacat Pada PT. Tlogomas Engineering Plastik Industri Malang

Sasmita, Atika Bunga (2010) Pengendalian Biaya Kualitas Dalam Rangka Menekan Produk Cacat Pada PT. Tlogomas Engineering Plastik Industri Malang. Other thesis, University of Muhammadiyah Malang.

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Abstract

ABSTRACT This research is a case study. The data analysis technique used is to identify the cost and quality of overall cost data obtained from company financial reports or financial records, classifying the results of identification in accordance with the type of quality costs, namely the prevention costs, appraisal costs, internal failure costs and external failure costs, create cost reports quality of quality cost reports based on actual sales, budgets, the trend of one year, long-term standards, to analyze the cost of quality, to analyze the relationship between quality cost control with a defective product, providing information and solutions related to cost control on the quality of the company to assist management in making decision. Based on the results of research conducted, it is known that the company has implemented cost controls, but the quality is not optimal because it has not reached a long-term standard of 2.5% of sales. The Company has long-term target for the prevention cost is about 1.48%, appraisal cost at 1.02%, while for the external and internal failure of 0% (zero defect). This can be proved by looking at the percentage of quality costs are decreasing every year, but this control is not optimal because there still exists a defective product that scores big enough above the standard set by the company that is equal to 2% of total production. Result of a defective product, the company is not efficient in the use of time, labor and cost.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 27 Mar 2012 02:51
Last Modified: 27 Mar 2012 02:51
URI: http://eprints.umm.ac.id/id/eprint/1164

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