ANALISIS BIAYA MUTUUNTUK MENILAI KINERJA MUTU PADA PERUSAHAAN YANG BERSERTIFIKASI ISO 9001:2008(Studi Kasus Pada PT. Telkom Kandatel Malang)

Maftuhaturrizqiyah, Siti (2010) ANALISIS BIAYA MUTUUNTUK MENILAI KINERJA MUTU PADA PERUSAHAAN YANG BERSERTIFIKASI ISO 9001:2008(Studi Kasus Pada PT. Telkom Kandatel Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to determine the identification and reporting of quality costs before and after application of ISO 9001:2008 to the company, to describe the differences in reporting quality costs before and after application of ISO 9001:2008, and to investigate the performance of quality cost in terms of total cost of quality. The analysis method was descriptive, it is giving a description of differences in reporting quality costs before and after the ISO 9001:2008 quality by analyzing the cost of sales as well as analyze the company's quality performance based on the total cost of quality by using an interim standard reports, trend reports one period, and trend reports double period. The results of this study indicate that the quality cost reports based on sales prior to the application of ISO 9001:2008 is decreased 1.11% and after the application of ISO 9001:2008 has decreased 0.88%. Based on the analysis results, the company budgeted the cost of quality is smaller than the realization that the realization of the first quarter the total cost of Rp 137,181,000,000 rather than the quality of the budget of Rp 142,880,000,000, in second quarter realization of the total cost amounted to Rp 269,216,000,000 rather than the quality of its budget is Rp 283,814,000,000, the actual total cost of the third quarter amounted to Rp 437,193,000,000 rather than the quality of the budget of Rp 471,119,000,000, and total realization of the fourth quarter amounted to Rp 570,914,000,000 cost of quality than the budget of Rp 588,088,000,000. Total quality costs is incurred by PT. Telkom Kandatel Malang fluctuated each quarter to quarter, namely in the period is the first quarter amounted to 18.66% of sales, second quarter amounted to 17.55% of sales, third quarter amounted to 18.56% of sales, and the forth amountedto 17.68% of quarterly from sale. Based on the above conclusions, the high quality cost incurred by PT. Telkom Kandatel Malang than budgeted, indicate that the company has not been able to implement procedures in accordance with existing standards in the ISO 9001:2008. Therefore, necessary to control the quality to minimize the cost of the actual costs incurred. And PT. Telkom Kandatel Malang not been able to reach the level of damage 0% shown by the existence of costs incurred by the failure. For that the company still needs to improve and control the product quality continuously.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 10 May 2012 03:17
Last Modified: 10 May 2012 03:17
URI: http://eprints.umm.ac.id/id/eprint/4996

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