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Mayantri, Ajeng Wahyu (2009) EVALUASI BIAYA MUTU UNTUK MENILAI KINERJA BAGIAN PRODUKSI PADA CV. SSA PLASTIK. Other thesis, University of Muhammadiyah Malang.


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Research takes a title of “Evaluation of Quality Cost To Assess The Performance of Production Division at CV. SSA Malang” The objective of research seems to acknowledge the quality costs including prevention cost, detection/appraisal cost, internal failure cost, and external failure cost, which all become important to identify the opportunity of profit achievement and cost thrift. Research also attempts to understand the performance of production division as the yardstick of success rate of CV. SSA Plastik Malang, to motivate employee in pursuing for organization objective and to meet behavior standards such as management policy or formal plan shown in the budget to give favorably expected conduct and result. In this research, the author proposes two hypotheses. It may be said that the application of quality cost in the production division will effectively reduce the production quality failure and improve the company profit. The analysis tool used to observe whether the application of quality cost in the production division effectively reduces the production quality failure and influences management performance supposes to be Quality Cost Percentage based on qualitative data. Research benefits can especially be used by the company through quality costing to improve managerial planning, monitoring, and decision making for the next future. Taking account this discussion, it may be elaborated that the company may increase its market share through quality satisfaction. It builds up the superiority of price and customer value. The greater quality warranted by large market share means the certainty of profit. The information of quality cost ascertains the profit opportunity. Work achievement will be considered as favorable when the production cost budget must be equal to its realization. The last step possibly taken should be to evaluate the Quality Cost Percentage method: by comparing the obtained actual thrift with the early stated objective; and by repressing the wasteful raw material, raw material stock, packing process, work movement, and transportation. The measurement of financial-based quality cost represents a method with smaller step to increase its capability of application at every business unit. Results of evaluation indicate that CV. SSA Plastik Malang successfully reduces the cost and improves the company efficiency.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Anggit Aldila
Date Deposited: 20 Jun 2012 02:42
Last Modified: 20 Jun 2012 02:42

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