scholarly journals Analisis pengaruh biaya kualitas dalam meningkatkan profitabilitas perusahaan PT. Putra Karangetang

2020 ◽  
Vol 2 (1) ◽  
pp. 52
Author(s):  
Ridel Tambingon ◽  
Herman Karamoy ◽  
Sonny Pangerapan
Keyword(s):  
Return On Investment ◽  
Qualitative Method ◽  
Considerable Influence ◽  
Quality Cost ◽  
Quality Costs ◽  
Net Profit ◽  
The Cost ◽  
The Impact ◽  
Descriptive Qualitative

Measuring quality qualitatively gave rise to the term quality cost. Quality costs at PT. Putra Karangetang turned out to have a considerable influence on the profitability of the Company, where by allocating greater costs to control and valuation would reduce the costs of internal failure and the cost of external failure so that the impact on profit was increasing. The purpose of this study was to analyze the effect of quality costs in increasing profitability at PT. Putra Karangetang. The method used is descriptive qualitative method and using Return On Investment (ROI) as a measure of company profitability. ROI value is influenced by the company's net profit compared to the company's total assets, and the results of research prove that quality costs incurred to produce quality products, and the contribution of quality costs greatly affect the increase in profitability of the company.

scholarly journals Quality costs of machine-building enterprises in Ukraine: a control mechanism

2020 ◽  
Vol 9 ◽  
pp. 326-336
Author(s):  
Olga Maslak ◽  
Natalya Grishko ◽  
Mariya Maslak ◽  
Maksym Skliar
Keyword(s):  
Economic Performance ◽  
Control Mechanism ◽  
Machine Building ◽  
Net Income ◽  
Quality Cost ◽  
Quality Costs ◽  
The Cost ◽  
The Impact ◽  
Practical Level ◽  
Building Enterprises

This article deals with the mechanism of quality costs management of machine-building enterprises and the assessment of the impact of these costs on the economic performance of enterprises. The analysis of literature sources on the issue of quality costs analysis has helped to identify the need to determine the determinants of quality cost items for machine-building enterprises, especially within Ukraine. The authors select national machine-building enterprises for the research. The researchers analyze the impact of the cost of sales and other types of costs on the net income from the sale of products, which is the basis for the formation of the enterprise's profits. To identify the determining quality cost items, the researchers investigate the effect of the quality cost items on the cost of sales. The article deals with making mathematical models for the studied enterprises, as well as the algorithm for performing the analysis. The results of the study indicate the impact of the cost of sales on the net income from the sale of products of enterprises, which is the most significant factor among the studied ones. The results also indicate the significant impact of certain quality cost items on the cost of sales. The results of this study can be applied at the practical level in the analysis and management of quality costs of machine-building enterprises and other industries.

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.

Return on Invesment (ROI) of Software Product: A Systematic Literature Review

2015 ◽  
Vol 6 (1) ◽  
pp. 50-57
Author(s):  
Rizqa Raaiqa Bintana ◽  
Putri Aisyiyah Rakhma Devi ◽  
Umi Laili Yuhana
Keyword(s):  
Return On Investment ◽  
Assessment Criteria ◽  
Software Product ◽  
And Performance ◽  
Rational Consideration ◽  
Actual Return ◽  
The Cost ◽  
Investment Models ◽  
The Impact

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product

scholarly journals OVERROTECTVE MOTHER IN JODDI PICOULT’S NOVEL, MY SISTER’S KEEPER

2020 ◽  
Vol 2 (2) ◽  
pp. 99-105
Author(s):  
Nur Atikah Ridwan ◽  
Zulfan Sahri
Keyword(s):  
Qualitative Method ◽  
Secondary Data ◽  
Conflict Theory ◽  
Primary Data ◽  
The Novel ◽  
Second Child ◽  
Negative Impacts ◽  
The Impact ◽  
Descriptive Qualitative

The objectives of this study are to reveal the causes and negative impacts of overprotective mother’s attitude towards her child in the best-selling novel entitled My Sister's Keeper by Jodi Picoult, and to see how overprotective Sara Fitzgerald as a mother who has an overprotective attitude towards her second child. This research uses descriptive qualitative method with library study to find out the overprotective mother and how the overprotective developed by applying internal and external overprotective theory and mother's theory. The primary data used is the novel itself. Secondary data are books and articles relating to conflict theory. The results showed that there was a major problem that caused by Sara Fitzgerald as an overprotective mother and the impact of her overprotective attitude towards her daughter. There are two causes that Sara becomes an overprotective mother to her second daughter: her illness and her recovery and the impact towards her third daughter  is lacking affection and suffering.

The Impact of Outsourcing on Performance and Competitive Priorities among Malaysian SMEs

2018 ◽  
pp. 1318-1336
Author(s):  
Hasliza Abdul Halim ◽  
Noor Hazlina Ahmad ◽  
T. Ramayah
Keyword(s):  
Financial Performance ◽  
Competitive Advantage ◽  
Least Squares ◽  
Partial Least Squares ◽  
Market Share ◽  
Significant Influence ◽  
Return On Investment ◽  
Competitive Priorities ◽  
Net Profit ◽  
The Impact

The objective of this research is to examine the influence of outsourcing on financial performance and competitive priories of Malaysian SMEs. A data sample of 100 SMEs was analyzed to examine these relationships. The analysis was conducted via Partial Least Squares. Based on the findings, while outsourcing has significant influence of SMEs financial performance in Malaysian context, outsourcing activities do not have an impact on competitive priorities. Outsourcing approach emphasizing on the establishment of core competitive advantage, allows Malaysian SMEs to get the numerous benefits such as overall sales growth, market share, net profit, return on investment, and financial liquidity.

The Impact of Outsourcing on Performance and Competitive Priorities among Malaysian SMEs

2017 ◽  
pp. 157-175
Author(s):  
Hasliza Abdul Halim ◽  
Noor Hazlina Ahmad ◽  
T. Ramayah
Keyword(s):  
Financial Performance ◽  
Competitive Advantage ◽  
Least Squares ◽  
Partial Least Squares ◽  
Market Share ◽  
Significant Influence ◽  
Return On Investment ◽  
Competitive Priorities ◽  
Net Profit ◽  
The Impact

The objective of this research is to examine the influence of outsourcing on financial performance and competitive priories of Malaysian SMEs. A data sample of 100 SMEs was analyzed to examine these relationships. The analysis was conducted via Partial Least Squares. Based on the findings, while outsourcing has significant influence of SMEs financial performance in Malaysian context, outsourcing activities do not have an impact on competitive priorities. Outsourcing approach emphasizing on the establishment of core competitive advantage, allows Malaysian SMEs to get the numerous benefits such as overall sales growth, market share, net profit, return on investment, and financial liquidity.

What is the return on investment for laboratory medicine? The antidote to silo budgeting in diagnostics

2020 ◽  
Vol 26 (6) ◽  
pp. 1-8
Author(s):  
Christopher P Price ◽  
Patrick McGinley ◽  
Andrew St John
Keyword(s):  
Return On Investment ◽  
Care Pathway ◽  
Laboratory Medicine ◽  
Value Proposition ◽  
Clinical Process ◽  
A Value ◽  
Laboratory Services ◽  
The Cost ◽  
The Impact ◽  
Test Result

Procuring and managing diagnostic services, such as laboratory medicine, is generally based on cost and activity. Improving productivity of laboratory services therefore tends to focus on reducing the cost per test. However, this approach fails to recognise the impact of the test result on the other stakeholders involved in delivering care to the patient across the care pathway. Any assessment of the return on investment from a diagnostic service therefore needs to be undertaken together with a value proposition established for the service. This will enable the clinical, process and economic impact for all stakeholders to be assessed, which can then be used to develop an implementation plan that ensures the expectations of all stakeholders can be addressed.

scholarly journals Assessment of the Profitability and Viability of Catfish Marketing in Onitsha North and South Local Government area of Anambra State Nigeria

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Samuel O. Igwe ◽  
Terhemba E. Chancha ◽  
Blessing G. Umbugadu ◽  
Beatrice G. Dauda
Keyword(s):  
Local Government ◽  
Return On Investment ◽  
Transportation Cost ◽  
Local Government Area ◽  
Gross Margin ◽  
Anambra State ◽  
Net Profit ◽  
Marketing Data ◽  
The Cost ◽  
North And South

The study was carried out in Onitsha north and Onitsha south local government area of Anambra State Nigeria. The main objective of the study was to assess the profitability and viability of catfish marketing. Data were collected with structured questionnaires administered to 65 randomly selected catfish marketers.  Mean, frequency, percentages, gross margin, Net profit, Gross margin ratio, Operating ratio and Return on investment were all employed to analyze the objectives. The result revealed that transportation cost is the most militating factor against catfish marketing in Onitsha north and Onitsha south local government area of Anambra State Nigeria. The study also revealed that, catfish marketing in the study area was profitable and viable with return on Investment (ROI) of 22.17% and a Gross Margin ratio of 18.14%. The study therefore, recommends that government should provide storage facility and rehabilitate our roads to reduce the cost of transportation in marketing.

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.

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