scholarly journals Efektivitas Biaya Kualitas dalam Rangka Menekan Produk Rusak pada PT. Perkebunan Nusantara XI PG. Redjosarie

2020 ◽  
Vol 10 (2) ◽  
pp. 102-111
Author(s):  
Intia Puspita Waty Sudibyo ◽  
Farida Ratna Dewi
Keyword(s):  
Total Production ◽  
White Crystal ◽  
Quality Cost ◽  
Sugar Factory ◽  
Factor Method ◽  
Method Factor ◽  
Quality Costs ◽  
Material Factor ◽  
Total Sales ◽  
Index Of Quality

Company implements quality cost to prevent and surpress the existence of damaged products. This research is conducted at PT. Perkebunan Nusantara XI Redjosarie Sugar Factory that produces white crystal sugar. Quality costs applied by Redjosarie Sugar Factory consists of prevention cost and appraisal cost. The aim of this study is to identify the condition of damaged products and causatife factors of damaged products, analyze the things that affect the effectiveness of quality cost in order to surpress the damaged products. The result shows the highest percentage of damaged products compared to the total production showing a figure 0,0115 percent and the factors causing the damaged products at Redjosarie Sugar Factory are man factor, machine factor, material factor, method factor and modal factor. While the implementation of cost quality in surpessing damaged products is not effective because the percentage index of quality cost compared to total sales shows a figure above 2,5 percent.

ANALISIS BIAYA KUALITAS DAN PRODUKTIVITAS PADA MAHASISIWA UNIVERSITAS ISLAM 45

2018 ◽  
Vol 9 (2) ◽  
pp. 234-257
Author(s):  
Anisa Putri
Keyword(s):  
Secondary Data ◽  
Total Quality ◽  
Quality Cost ◽  
Productivity Costs ◽  
School Year ◽  
Quality Costs ◽  
Qualitative Descriptive ◽  
The Cost ◽  
New Student ◽  
Academic Year

The aim to be achieved in this study is to analyze the quality and productivity costs of case studies at the Islamic University of 45 Bekasi. The research method used in this study is a qualitative descriptive method. The location of the study was conducted at the Islamic University of 45 Bekasi. The data used is secondary data from the financial statements of Islamic University of 45 Bekasi in the academic year 2013/2014. Methods of data collection using interviews and observation. The highest quality cost discussion results are prevention costs at the cost of seminars and training for lecturers as much as Rp. 450,561,400, -. The lowest quality cost is the assessment fee at the cost of lecturer accreditation of Rp. 1,925,000, -. The percentage of quality costs is 2.1% smaller than the fairness of the total quality costs of 2.5%. The realization of the output of new student admissions was obtained in the 2013/2014 school year as many as 1,339 people. Total students 6,364 people. The study period is more than 4 years and has not graduated as many as 992 people. Failure costs as much as 16% of total students. Realization of financial output was achieved in the amount of Rp. 39,384,232,556, - ​​Input Rp. 35,606,307,800, - used to obtain output. Company productivity is efficient because output is greater than input. Company productivity is effective because the company achieves financial goals by obtaining a surplus of Rp. 3,777,924,756, - The conclusion that can be drawn is that quality costs are able to obtain output in the form of income exceeding its input value so that productivity is efficient and effective and surplus.

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

Hidden quality costs and the distinction between quality cost and quality loss

2001 ◽  
Vol 12 (2) ◽  
pp. 179-190 ◽  
Author(s):  
Georgios Giakatis ◽  
Takao Enkawa ◽  
Kazuhiko Washitani
Keyword(s):  
Quality Loss ◽  
Quality Cost ◽  
Quality Costs

scholarly journals Quality Management Through ISO Certification And Quality Costs Reporting: A Study Of Bahraini Companies

2011 ◽  
Vol 4 (9) ◽  
Author(s):  
Sayel Ramadhan ◽  
Raja Bucheery
Keyword(s):  
Quality Management ◽  
Information Quality ◽  
Cost Information ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Reporting ◽  
Report Quality ◽  
Quality Costs ◽  
Quality Certification ◽  
Iso Certification

This study investigates quality management by Bahraini companies through qualifying for ISO certification and measurement and reporting of cost of quality. Its main purpose is to examine the motivation behind quality certification and the extent to which Bahraini firms measure and report quality costs. A sample of 100 companies was selected at random from the Ministry of Commerce Directory. A mail questionnaire was developed and distributed to the entire sample. Eighty one companies responded to the questionnaire; a response rate of (81%) which is considered appropriate for this type of study. Of the (81) firms, (47) are ISO certified and the dominant reasons for quality certification are: to improve the firms competitive advantage; to respond to customer demands; and to reduce costs. Cost of quality reporting is adopted by (40) firms (49.4%) of the respondents to the question; (22) companies indicated that they plan to implement cost of quality reporting; and the remaining (14) companies have no plans to implement it. The most important uses of a quality cost report are: product cost information; quality cost planning; and targeting areas for process and product improvement. The main reason for not measuring quality costs are: the extensive use of non-financial measures and quality is part of the firms culture.

A decision-making model for the rework of defective products

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
João Cláudio Soares ◽  
Anabela Pereira Tereso ◽  
Sérgio Dinis Sousa
Keyword(s):  
Decision Making ◽  
Data Collection ◽  
Decision Model ◽  
Cost Models ◽  
Total Quality ◽  
Decision Support Model ◽  
Quality Cost ◽  
Defective Items ◽  
Content Type ◽  
Quality Costs

PurposeThis paper proposes a decision support model that can be used to help decide the destination of defective products, for mass production industries. The objective of this model is to reduce the cost of the defect, and consequently reduce the total quality costs.Design/methodology/approachThe decision model was developed based on the theory of quality costs and decision-making models, considering the practical aspects of reality through data collection, observation and experience in Industrial Pole of Manaus (Brazil) industries. A decision model adjusted to reality assists in the construction of the decision process, indicating the facts, data collection and the planning of the actions to choose the best alternative.FindingsThe specific contributions of this research are: (1) define a sequential structure of actions, effects and costs associated with defective items; (2) allow a comprehensive approach to failure costs, including various elements of lost opportunity costs; (3) minimize failure costs, and consequently reduce total quality costs, without necessarily investing in prevention and assessment; (4) describe the use and application of the built theory; (5) identify the quality cost elements most representative in existence of defective items; and (6) identify improvement points in the management of possible future defective items.Originality/valueMuch of the work of implementation of quality cost models do not emphasize the analysis of the destination of defective items. Also, there are no studies that use decision models with identification, accounting and evaluation of effects and criteria of quality, productivity and cost to define the destination of manufacture defective items.

scholarly journals KONTRIBUSI PENGARUH FAKTOR DAN VARIABEL YANG MEMENGARUHI CAPAIAN MUTU PELAKSANAAN PRESERVASI JEMBATAN

2020 ◽  
Vol 20 (2) ◽  
pp. 151-160
Author(s):  
Novi Ari Nugroho ◽  
Iman Setyarno ◽  
Agus Taufik Mulyono ◽  
Latif Budi Suparma
Keyword(s):  
Structural Equation Modelling ◽  
Structural Equation ◽  
Service Providers ◽  
Good Condition ◽  
Equation Modeling ◽  
The Public ◽  
Method Factor ◽  
Equation Modelling ◽  
Material Factor

Abstract Bridges are an important part of a road network system, so they need to be kept functioning properly. Bridge preservation is one of the important and fundamental types of handling to maintain the condition of the bridge in good condition and restore the condition of the bridge to its original capacity so that it can serve effectively. The purpose of this study is to identify the contribution of the influence of factors and variables that affect the quality of the implementation of bridge preservation. Data analysis was based on the results of a survey of respondents who came from service users, service providers and the public who had been involved in implementing bridge preservation. The analysis was conducted using the Structural Equation Modeling method. The results showed that the implementation of bridge preservation factors and variables that influence the implementation of bridge preservation influence on the achievement of the quality of the bridge preserva-tion of 60.6%. The contribution of the influence of the factors that affect the quality of the implementation of the bridge preservation is the human resource factor contributing to the effect of 89.4%, a material factor of 81.8%, a method factor of 80.7%, a tool factor of 68.7%, a factor financial contribution of 54.0%, and environmental factors contributed an influence of 53.1%. To realize good quality achievements, the parties involved in implementing bridge preservation must pay attention to 6 factors and 33 important variables to be able to support these quality achievements. Keywords: bridge preservation; Structural Equation Modelling; influence contribution; quality achievement.  Abstrak Jembatan merupakan bagian yang penting dalam suatu sistem jaringan jalan, sehingga perlu dijaga agar tetap berfungsi dengan baik. Preservasi jembatan merupakan salah satu jenis penanganan yang penting dan mendasar untuk mempertahankan kondisi jembatan dalam kondisi baik dan mengembalikan kondisi jembatan sesuai kapasitas semula sehingga dapat melayani dengan efektif. Tujuan penelitian ini adalah mengidentifikasi kontri-busi pengaruh dari faktor dan variabel yang memengaruhi capaian mutu pelaksanaan preservasi jembatan. Data analisis berdasarkan hasil survei terhadap responden yang berasal dari pengguna jasa, penyedia jasa dan publik yang pernah terlibat dalam pelaksanaan preservasi jembatan. Analisis dilakukan dengan metode Structural Equation Modelling. Hasil penelitian menunjukkan bahwa pada pelaksanaan preservasi jembatan faktor dan variabel yang memengaruhi pelaksanaan preservasi jembatan memberikan pengaruh terhadap capaian mutu pelaksanaan preservasi jembatan sebesar 60,6%. Kontribusi pengaruh dari faktor-faktor yang memengaruhi capaian mutu pelaksanaan preservasi jembatan adalah faktor sumber daya manusia memberikan kontribusi pe-ngaruh sebesar 89,4%, faktor material sebesar 81,8%, faktor metode sebesar 80,7%, faktor alat sebesar 68,7%, faktor keuangan sebesar 54,0%, dan faktor lingkungan memberikan konstribusi pengaruh sebesar 53,1%. Untuk mewujudkan capaian mutu yang baik, pihak-pihak yang terlibat dalam pelaksanaan preservasi jembatan harus memerhatikan 6 faktor dan 33 variabel penting untuk dapat mendukung capaian mutu tersebut. Kata-kata kunci: preservasi jembatan; Structural Equation Modelling; kontribusi pengaruh; capaian mutu.

scholarly journals INFLUENCE OF SALES AND QUALITY COSTS ON NET INCOME

2020 ◽  
Vol 3 (1) ◽  
pp. 76
Author(s):  
Asep Mulyana
Keyword(s):  
Quantitative Methods ◽  
Financial Statements ◽  
Net Income ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Trading Company ◽  
A Value ◽  
Quality Costs ◽  
Net Profit ◽  
Simultaneous Influence

Abstract: This study aims to determine (1) the effect of simultaneous sales and quality costs on net income, (2) the effect of partial sales on net income, (3) the effect of cost of quality on net income at PT Ultra Jaya Milk Industry & Trading Company Tbk. By using financial statements from 2011-2017. This research uses quantitative methods and is analyzed using multiple regression analysis. The results of the study show that the results of t count sales are 4.404 while t table = 2.776 then t count> t table. While the significance value of t hitug sales variable is 0.007 <0.05. Based on these results, sales have a positive and significant effect on net income. the result of t count quality cost is 4.088 while t table = 2.776 then t count> t table. While the significance value of the t variable sales variable is 0.009 <0.05. Based on these results, quality costs have a positive and significant effect on net income. Based on this study, it can be seen that F count shows a value of 12.592, which means greater than F table, which is equal to 6.94 with a significant value of 0.019 <0.05. This shows that the regression model can be used to predict sales variables and quality costs to net income and there is a simultaneous influence between sales and quality costs on net income.Keyword: Sales, quality costs, and net profit

scholarly journals ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS SEBAGAI ALAT PENGENDALIAN BIAYA KUALITAS PADA CV. BLACK CUP INDO UTAMA MANADO

2020 ◽  
Vol 15 (3) ◽  
pp. 324
Author(s):  
Herman Pabusa ◽  
Stanly Alexander ◽  
Djeini Maradesa
Keyword(s):  
Product Quality ◽  
Research Method ◽  
Cost Control ◽  
Improve Product Quality ◽  
Quality Cost ◽  
Improve Product ◽  
Quality Costs ◽  
Descriptive Method ◽  
Control Tool ◽  
Descriptive Qualitative

Quality costs are costs incurred by the company in order to improve product quality which refers to all costs incurred to prevent the occurrence of defective goods or costs that must be incurred due to defective goods. Quality costs can be divided into two groups, namely the first quality costs associated with control activities consisting of prevention costs and valuation costs and the second is costs associated with failure activities consisting of internal failure costs and external failure costs. This study aims to determine the measurement and reporting of quality costs as a quality cost control tool on the CV. Indo Utama Black Cup Manado. The research method used in this thesis research is a descriptive method in which the purpose of each data collected is analyzed then drawn a conclusion and the type of research used is descriptive qualitative. The results obtained that the measurement and reporting of quality costs on the CV. Indo Utama Manado Black Cup has not yet taken cost measurements and has not presented separate quality cost reporting, so it cannot be used as a quality cost control tool.

scholarly journals Quality costing in articles published in Polish journals

2018 ◽  
Vol 2018 (98 (154)) ◽  
pp. 43-68
Author(s):  
Renata Biadacz
Keyword(s):  
Quality Management ◽  
Management Accounting ◽  
Cost Calculation ◽  
Conduct Literature ◽  
Quality Cost ◽  
Quality Costs ◽  
Rapid Changes ◽  
Research Gap ◽  
Customers Perspective ◽  
Scientific Achievements

In the twentieth century, with the rapid changes in business practice, the importance of quality began to increase significantly, both from enterprises and customers perspective. The increased importance of quality and the emergence of new methods and tools supporting quality management has caused in- creased attention to quality costs and quality costing systems. The aim of the article is to present the state of scientific achievements in the field of quality costing as one of the solutions supporting modern cost management. To achieve the purpose of this article, it was necessary to conduct literature analysis on the basis of selected books dealing with management accounting and quality management, as well as selected Polish journals. The articles were chosen from journals registered in BazEkon. The study covered the years 1977–2017, however, due to the varied access to journals, the study period differs for individual periodicals. The research made it possible to identify a research gap which refers to the context of a wider application of quality costing as an integral part of modern strategic systems of management accounting. The analysis shows that the quality cost calculation has been popular in Poland since the 1990s. Issues discussed in both scientific and practical publications prove that interest in this solution is still strong. In many publications the concepts of quality, quality costs and model approaches to the calculation of quality costs, prepared by the greatest authorities (so-called Quality Gurus) dealing with this issue are presented. However, there are also publications presenting authors' concepts in this area. The transformation of quality management and creation of many new tools supporting quality management resulted in a change in the nature of quality costing, which is now an integral part of the management process.

scholarly journals The specificity of the functioning of the quality cost account within the quality management system of an enterprise

2021 ◽  
Vol 27 (4) ◽  
pp. 283-290
Author(s):  
Patrycja Kokot-Stępień
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Objective Assessment ◽  
Production Costs ◽  
Cost Calculation ◽  
Quality Cost ◽  
Quality Costs ◽  
The Impact

Abstract Along with the development of quality systems, there was a need to analyze the expenditure incurred to obtain the appropriate quality of products or services and the impact of the actions taken on the results achieved by an entity. Quality costs are an important tool for improving the quality of offered products and efficiency of management, provided that the enterprise maintains a quality cost calculation. It is a system for capturing and analyzing all costs related to quality and taking actions aimed at increasing quality while minimizing production costs. The purpose of quality cost account is not only to identify areas in need of improvement, but most of all to provide information enabling the assessment of the effectiveness of the QMS implemented in the enterprise. The article indicates the essence of quality cost account. It also presents a method of implementing quality cost account in an enterprise which can be the basis for the development of a procedure within the scope of the quality management system. The presented methodology of quality cost account comprehensively indicates the scope of its conduct, responsibility for the activities carried out within it, the method of recording quality costs in the enterprise and indicators the analysis of which allows for an objective assessment of the effectiveness of the implemented quality management system.

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