PENGUKURAN DAN PENGENDALIAN BIAYA KUALITAS GUNA PENINGKATAN EFISIENSI PADA PT. GREEN FIELDS INDONESIA

PRATIWI, MEGAWATI (2008) PENGUKURAN DAN PENGENDALIAN BIAYA KUALITAS GUNA PENINGKATAN EFISIENSI PADA PT. GREEN FIELDS INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study. Its object is PT. Greenfields Indonesia, especially on production division. Its title is “The Measurement and Control of Quality Cost for Efficiency Enhancement”. This study is significant for the company that wants to enhance the quality of its produced product and to gain optimum profit. The purpose of this research is to identify quality cost components expensed by the company and to know the existence of the measurement and control of quality cost in the company. It is expected that the conducted quality control can enhance company’s efficiency, thus, company ultimately can improve its profit from market share. The used analysis instruments is qualitative analysis, that summing up total of quality cost based on the actual sales and also compare estimation to cost realization expensed by company. From the research result, it can be seen that quality costs from 2004 to 2007 are increasing every year from the standard determined by company that is 5% from sales. While, there is a benefiting difference per year between estimation and realization of quality cost. It is because company has started to press the expensed quality cost by tightening its control on prevention activity, but the company still needs long time to attain the ideal standar of 2.5% from sales. The conclusion, which can be drawn, is that the company does not yet conduct any measurement and control on quality cost specifically. Thus, the company does not know its expensed quality cost, whether its rise from the fixed standard

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 28 May 2012 06:29
Last Modified: 28 May 2012 06:29
URI: http://eprints.umm.ac.id/id/eprint/6035

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