PELAPORAN BIAYA MUTU MENUJU SERTIFIKASI ISO 9000 PADA PT. MAYA MUNCAR BANYUWANGI

Khoirunnas, Amri (2007) PELAPORAN BIAYA MUTU MENUJU SERTIFIKASI ISO 9000 PADA PT. MAYA MUNCAR BANYUWANGI. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is case study at PT. Maya Muncar Banyuwangi with title " Reporting Of Expense Quality Of Going to Sertifikasi ISO 9000 at PT. Maya Muncar Banyuwangi". This Research target is to classification of quality expense which was later presented in report of[is expense of quality matching with operating procedure of ISO 9000 and measurement of performance expense of quality. In presentation of report Expense of quality matching with operating procedure of ISO 9000 to cover, expense of inspection to production process, expense of preserver of equipments, expense of training labour, expense of testing product and related to sigh. In cost analysis quality of used measurement of percentage of expense of quality to sale of year 2005-2006 and analyse report performance of expense of quality by using report of trend one period. From this research result, PT. Maya Muncar not yet owned report expense of quality and after classification of quality expense coming from operating cost and cost of goods sold to be presented in report of[is expense of quality and have included what element is existing in procedure of ISO 9000 covering the expense of Expense inspect to production process, expense of looking after equipments (machine), expense train labour, expense of testing product (finished goods of sampel) and related to sigh. For percentage of[is expense of quality at the company experience of increase equal to 0,35% from 2,59% (year 2005) becoming 2,94% (year 2006) meaning quality of natural quality performance and product of degradation during period 2005-2006. Preventive expense consisting of the expense of consultant and training of expense and employees treatment of this machine experience of increase equal to 0,13% from 1,58% (year 2005) becoming 1,71% (year 2006). In detail the expense of natural assessment of increase equal to 0,03% from 0,15% (year 2005) becoming 0,18% (year 2006), internal failure expense experience of increase equal to 0,19% from 1,01 (year 2005) becoming 0,82 (year 2006), expense failure of natural eksternal degradation equal to 0,001% from 0,032% (year 2005) becoming 0,031% (year 2006). Pursuant to above conclusion, PT.Maya Muncar require to be formed a commisioned team draw up all something that needed in applying of ISO 9000. formed team better be lifted from some areas work and given enough training, [doing/conducting] classification of quality expense which presented in report form of[is expense of quality ( budget and his realization) by kontinu percentage and every year expense of quality is that happened expected can more depress as minimum as possible especially at internal failure biya which in the year 2006 experiencing of highest increase so that percentage expense of quality can reside in gyration 2,5% from sale without having to lessen quality of yielded product

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 16 Jun 2012 06:24
Last Modified: 16 Jun 2012 06:24
URI: http://eprints.umm.ac.id/id/eprint/8221

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