scholarly journals Mechanism of the quality cost administration system

2021 ◽  
pp. 23-26
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Production Process ◽  
Cost Management ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Of Work ◽  
Quality Assurance Process ◽  
Assurance Process ◽  
The Cost

Strengthening the impact of the production and economic mechanism on increasing the economic efficiency of the production process and the quality of work is possible on the basis of choosing the most effective ways to achieve high end results of the national economic system of the country. One of these ways is the inclusion in the system of controlled parameters of the economic parameters of quality cost management, the use of which guarantees the quality coordination system to reach a given economically justified state. Adjustment of quality costs consists in maintaining the established proportions between the costs of quality assurance (quality) and the mismatch of work quality indicators, which is achieved by controlling the level of defects, maintaining certain conditions, rules and norms corresponding to the optimal mode of work on quality assurance and the optimal value costs. The quality assurance process is based on a classification represented by a range of activities aimed at ensuring the quality of tools, objects of labour, living labour and information data at all stages of the production process. The costing methodology is based on the selection of the costing object and costing units. Representation of work on quality assurance as an object of calculation, and hours of work or total amount of work as calculation units allows at the right time to present in value terms both the quality assurance process as a whole and the cost of quality for the product. The recommended mechanism of the cost management system in general is focused on a wide range of enterprises and associations, and its use allows to obtain the effect of minimizing the cost of quality, as well as improve the quality of work to ensure product quality, ice directly contribute to production efficiency and quality. Increase of economic benefit at the expense of cost control system solutions of the problem in the future is possible if its implementation on the basis of the theory of functional management development, conversion of static model into a dynamic coordination costs.

scholarly journals Target cost management to ensure product quality

2021 ◽  
pp. 18-21
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Quality Management ◽  
Production Process ◽  
Product Quality ◽  
Economic Efficiency ◽  
Production Costs ◽  
Cost Of Quality ◽  
Quality Of Products ◽  
The Cost

Improving the quality of finished products, as well as its provision, associated with costs at all stages of the production process of finished products, in the pre-production and post-production periods. The cost of quality assurance at the stage of the production process occupies a special place in the total cost of quality. Difficulties in estimating the cost of product quality assurance are that there is no experience in determining the production costs of quality assurance of finished products and that the number of influencing factors that must be taken into account in the manufacture of final products of a given level of quality in mass production. Ensuring the quality of products requires significant costs, which over time, given the growing requirements for the quality of finished products, will grow, which determines the need to develop a mechanism to link quality management of finished products with normalized costs to ensure its quality. An article devoted to this little-studied problem and aims to outline theoretical, methodological and practical ways to manage the cost of quality, their coordination in terms of ensuring a given level of quality of finished products. The problem of coordinating (managing) the costs of quality is dictated by the need to include in the case all the reserves and opportunities to improve efficiency and quality, including the ability to correctly calculate, analyze, evaluate and compare costs and results. The purposes of the article, justifying the need for an interdependent system of quality management indicators, is in line with the objectives of resource conservation, a sharp increase in economic efficiency of the production process and improve the quality of products. The scientific problem understood the role as the costs inflicted rocker economic (economic) efficiency mode of operation of the quality management system of finished products, the algorithm definition, calculation methods, detection, calculation, forecasting and control(coordination) costs of product quality.

scholarly journals Manajemen Mutu Input Kelompok Bimbingan Ibadah Haji Indonesia

2017 ◽  
Vol 11 (2) ◽  
pp. 277-292
Author(s):  
Aep Kusnawan ◽  
Arif Rahman ◽  
Dede Lukman ◽  
Encep Dulwahab
Keyword(s):  
Quality Assurance ◽  
Quality Management ◽  
Qualitative Approach ◽  
One Dimension ◽  
Management Standard ◽  
Quality Assurance Process ◽  
Starting Point ◽  
Assurance Process

Hajj guidance group (KBIH) in Indonesia, still limited to quantity and have been not yet met the quality. One indication of the lack of quality of the KBIH is the quality management of inputs, namely the applied inputs and inputs of expectation. With good input and good, it can produce an out put that as expected. This study aims to determine the quality management of pilgrimage inputs by KBIH in Indonesia, represented by three regions, West Java, DKI Jakarta and South Sumatra. The method used in this research is case study with qualitative approach. This study shows that quality management for one dimension of input, especially in KBIH has not met the quality management standard. Implementation and embodiment is still limited to ideas, wishful thinking, and not conceptualized well. The results of this study have an impact on how the quality management of KBIH input in Indonesia should be implemented, so that with good input in KBIH, KBIH can improve the quality of Hajj in Indonesia. Input is a starting point in a quality assurance process, not to be ignored, underestimated, and considered not one of the important parts of quality management of its existence.Kelompok Bimbingan Ibadah Haji (KBIH) yang banyak berdiri di Indonesia, masih sebatas kuantitas belum memenuhi kualitas. Salah satu indikasi melihat kurangnya kualitas KBIH ialah pada manajemen mutu input, yaitu input terapan maupun input harapan. Dengan input yang baik dan bagus, maka bisa menghasilkan out put yang sesuai harapan. Penelitian ini bertujuan untuk mengetahui manajemen mutu input penyelenggaraan haji oleh KBIH di Indonesia, yang diwakili tiga wilayah, Jawa Barat, DKI Jakarta dan Sumatera Selatan. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif. Penelitian ini memperlihatkan bahwa manajemen mutu untuk satu dimensi input, khususnya di KBIH belum memenuhi standar manajemen mutu. Pelaksanaan dan perwujudannya masih sebatas ide, angan-angan, dan belum terkonsep dengan baik. Hasil penelitian ini berdampak pada bagaimana manajemen mutu input KBIH di Indonesia seharusnya diimplementasikan, sehingga dengan input yang baik dalam KBIH, KBIH bisa meningkatkan kualitas penyelenggaraan ibadah haji di Indonesia. Input merupakan starting point dalam sebuah proses jaminan mutu, jangan sampai diabaikan, disepelekan, dan dianggap bukan salah satu bagian manajemen mutu yang penting keberadaannya.

scholarly journals Implementation of the Internal Quality Assurance Process: Quality Mapping Analysis at State Senior High School in Tomohon City, North Sulawesi, Indonesia

2020 ◽  
Vol 1 (2) ◽  
pp. 124-133
Author(s):  
Deisy Sampul ◽  
Benny B. Binilang ◽  
J.F. Senduk ◽  
F.J.A. Oentoe
Keyword(s):  
High School ◽  
Quality Assurance ◽  
Senior High School ◽  
Internal Quality ◽  
Quality Of Education ◽  
North Sulawesi ◽  
Quality Assurance Process ◽  
Internal Quality Assurance ◽  
Assurance Process

The Internal Quality Assurance System (IQAS) has an important position in ensuring the quality of education of each education unit. A good internal quality assurance process will guarantee the quality of education is maintained and will make it easier for schools to conduct quality mapping, preparing quality plans, fulfilling quality, evaluating and determining quality standards. The purpose of this study is to describe the implementation internal quality assurance processes at SMAN (State Senior High School) in the City of Tomohon, North Sulawesi based on quality report. This research was designed using qualitative descriptive research with the data collection techniques include observation and documentation as well as data sourced from the Quality Report online application. The results of this study indicate that the internal quality assurance process at SMAN in Tomohon City has been carried out in accordance with national education standards. The educational quality achievement still needs to be improved so that there is consistency in fulfilling quality. In addition, a culture of quality and cooperation must be fostered in order to support the internal quality assurance process. Likewise in the internal quality assurance process that requires support from various elements in the school, government and community environment.

scholarly journals Efektifkah Pelaksanaan Penjaminan Mutu Melalui Akreditasi Lembaga Pelatihan Pemerintah di Indonesia?

2020 ◽  
Vol 16 (3) ◽  
pp. 291-312
Author(s):  
Erna Irawati ◽  
Yogi Suwarno
Keyword(s):  
Quality Assurance ◽  
Educational Institution ◽  
Education And Training ◽  
Competency Development ◽  
Institute Of Public Administration ◽  
Implementation Quality ◽  
Quality Assurance Process ◽  
Assurance Process ◽  
And Training

The implementation of ASN competency development is closely related to the quality of education and training provided by the Educational Institution (Lemdik). The National Institute of Public Administration (NIPA) as the agency assigned the task of fostering the implementation of education and training for ASN employees has conducted quality assurance to ensure the implementation quality of the education and training. Even though quality assurance has been carried out routinely, training problems still arise. This study aims to analyze the implementation of accreditation as a quality assurance process carried out by Educational Institutions. This research was conducted using qualitative descriptive method with data collection techniques through document review, FGDs, and in-depth interviews. The results of the study showed that the implementation of accreditation has not been able to portray aspects of leadership and organizational commitment as part of quality assurance. The results of the study found that the fulfillment of data and information in the implementation of accreditation had not been carried out routinely. From these findings, the results of the study recommended that the quality assurance process must be viewed from the management cycle. Besides, there also needs an improvement in data and information management systems. Keywords: State Civil Apparatus (ASN), Quality Management, Accreditation, Competency Development Abstrak Pelaksanaan pengembangan kompetensi ASN berkaitan erat dengan kualitas penyelenggaraan diklat yang diberikan oleh Lembaga Pendidikan (Lemdik). Lembaga Administrasi Negara (LAN) sebagai instansi yang diberikan tugas dalam membina pelaksanaan pendidikan dan pelatihan pegawai ASN telah melakukan penjaminan mutu untuk menjamin kualitas penyelenggaraan diklat. Meskipun penjaminan mutu telah dilaksanakan secara rutin, tetapi permasalahan diklat masih sering muncul. Penelitian ini bertujuan menganalisis pelaksanaan akreditasi sebagai proses penjaminan mutu yang dilakukan oleh lemdik. Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui telaah dokumen dengan memanfaatkan berbagai dokumen terkait proses akreditasi tahun 2019, FGD, dan wawancara mendalam. Hasil studi menunjukkan bahwa pelaksanaan akreditasi belum mampu memotret aspek kepemimpinan dan juga komitmen organisasi sebagai bagian dari penyelenggaraan penjaminan mutu. Hasil kajian menemukan pemenuhan data dan informasi dalam pelaksanaan akreditasi belum dilakukan secara rutin sehingga menyebabkan data dan informasi yang diberikan cenderung disiapkan hanya untuk keperluan akreditasi. Dari dua temuan ini, hasil kajian merekomendasikan bahwa proses penjaminan kualitas harus dilihat dari siklus manajemen, serta perlu penambahan data dan informasi yang mencerminkan aspek kepemimpinan, integritas dan komitmen pegawai. Selain itu, perlu ada perbaikan sistem pengelolaan data dan informasi untuk menjamin bahwa data yang diunggah benar-benar mencerminkan aktivitas dan penjaminan kualitas di setiap tahapan. Kata kunci: ASN, Manajemen Mutu, Akreditasi, Pengembangan Kompetensi

scholarly journals A CALCULATION OF COST OF QUALITY WITH ACTIVITY BASED COSTING METHOD TO MAINTAIN QUALITY BETWEEN PRODUCTION PROCESSES

2019 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Bambang Purwanggono ◽  
Rizalt Valentinus
Keyword(s):  
Production Process ◽  
Diesel Fuel ◽  
Measuring Method ◽  
Activity Based Costing ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Production Processes ◽  
Cost Categories ◽  
The Cost ◽  
A Company

ABSTRACT Quality is an image of a company. PT Berkat Manunggal Jaya is a company that its primary activity is to assemble the generator units. This company wants to improve its quality in its production processes. The Initial stage is to determine the amount of quality cost since it hasn’t been measured yet, especially in the production processes. This is because there are several cost categories that are within the company but the company still has not been able to measure them, which include the cost of diesel fuel for repeated inspection and the amount of diesel fuel that was carried when generators are delivered to the customers. The measuring method of this quality cost is using the Cost of Quality (COQ) model which details of the cost categories are based on Activity Based Costing (ABC) method. This method is suitable because it uses direct costs’ account, for instance, the use of materials as well as indirect costs as corporate overhead costs. The detail work instructions for the inspection of the production process between departments are provided based on existing procedures in the company. This is done to reduce the unacceptable product-in-progress when the production process is in operation. After calculating and put in all the activities into the four categories of Cost of Quality, the total Cost of Quality compared with the prices of sold unit from every generator set type are 1.77% for 680 KVA type open, 1.74% for 1300 KVA first type silent, 1.74% for 1300 KVA second type silent, 2.86% for 680 KVA type silent, 1.28% for 1300 KVA first type open, 1.27% for 1300 KVA second type open, 1.13% for 1740 KVA first type open, 1.13% for 1740 KVA second type open. The recommended solution for the reduction of Cost of Quality is to modify the procedure inspection flow in the company to reduce failure cost, especially in the final inspection costs (repeated test load processes).

PENGARUH TOTAL QUALITY MANAGEMENT (TQM) TERHADAP BIAYA KUALITAS DAN KUALITAS PRODUK SERTA IMPLIKASINYA TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA KUALITAS SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ade Dyah
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Product Quality ◽  
Primary Data ◽  
Total Quality ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Culture ◽  
The Cost

The purpose of this study was to examine and analyze empirically the influence of Total Quality Management (TQM) to the cost of quality and product quality, the influence of Total Quality Management (TQM) to the cost of quality and product quality by quality culture as the moderating variable, the influence of the cost of quality and product quality the performance of the company.Data collection methods used in this research is in the form of secondary and primary data. The questionnaire distributed by proportional random sampling to 34 people respondent managers who working in the rattan industry in Cirebon. The method used in this research is the analysis of MRA (Moderated Regression Analysis) with SPSS tools.The results of this research are the Total Quality Management (TQM) affect the cost of quality and product quality, Total Quality Management (TQM) with a quality culture not significant effect on the cost of quality and product quality, cost and quality of the product quality no significant effect on the performance of the company.

Quality Assurance as Major Process of Quality Management in Projects

2015 ◽  
Vol 809-810 ◽  
pp. 1305-1310
Author(s):  
Liviu Marius Cîrţînă ◽  
Daniela Cîrţînă ◽  
Angelo Davaris
Keyword(s):  
Quality Assurance ◽  
Quality Management ◽  
Implementation Process ◽  
Industry Standard ◽  
Quality Assurance Process ◽  
Project Idea ◽  
Planning Function ◽  
Assurance Process ◽  
Project Life

Quality management in projects includes the processes necessary for providing the fact that the project satisfies the necessities it had been accomplished for. The quality planning function must remain present throughout the project life cycle. The quality assurance in the projects can be defined as part of quality management in projects that provide confidence that the requirements relating to the quality of the activities carried out in the project will be met. We propose a model in the work for the implementation of the quality assurance process at every stage of a project, from project idea to project results. The proposed model, called PDP/PIP (project definition process/ project implementation process) is described as an application for a project machinery industry standard tools. The outcome of the project quality assurance is a quality improvement plan. This represents a document which is specified actions designed to raise the efficiency of quality management processes in projects and quality of results of the project.

scholarly journals ANALISIS EFISIENSI PENGENDALIAN BIAYA KUALITAS PADA AKSAN BAKERY MANADO

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Fitriayani Adam ◽  
Hendrik Manossoh ◽  
Sherly Pinatik
Keyword(s):  
Quality Control ◽  
Descriptive Analysis ◽  
Quality Standards ◽  
Cost Ratio ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Efficiency Cost ◽  
Quality Of Products ◽  
The Cost

Quality being the competitiveness of the most important for the company's products and also because the quality has been the hope and desire of everyone, especially the consumer. Customers are not going to focus on a product / service only in terms of price but in good quality inherent in the product or service. Viewed from the importance of the quality of products, each company needs to spend quality, cost of quality is the cost refers to the cost incurred to prevent or expenses incurred as a result of producing a quality product. Efforts to improve the quality of the product will not run without the cost of quality control to overcome the problems faced by the company, where quality control can help the company determine the feasibility of the quality of products based on control limits have been set. This study aims to see how the cost of quality control and to analyze the efficiency of the implementation cost of quality control conducted by Aksan Bakery in Manado. Analysis of the data used is descriptive analysis with qualitative approach and using methods of presentation quality cost ratio analysis to assess the efficiency cost of quality. Based on analysis of the cost of quality control conducted by the company it appears that the cost of quality control conducted by the company do not meet the quality standards that have been set at 2.5% of sales, for the cost of quality issued by the company is greater than a predetermined quality standards, namely amounting to 13.89% of sales. This may imply that the cost of quality control has not been carried out efficiently. Keywords : Efficiency , Cost of Quality

scholarly journals PENGAWASAN MUTU BERAS PADA PERUSAHAAN UMUM BULOG DIVISI REGIONAL SUMATERA UTARA

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Rifka Irhamna Harahap ◽  
Faiz . Ahyaningsih
Keyword(s):  
Quality Control ◽  
Quality Assurance ◽  
Statistical Quality Control ◽  
Total Quality ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Statistical Quality ◽  
The People ◽  
Almost All ◽  
The Cost

ABSTRAKBeras adalah makanan pokok paling penting bagi penduduk Indonesia. Beras juga merupakan sumber utama pemenuhan gizi yang meliputi kalori, protein, lemak dan vitamin. Perusahaan Umum BULOG memiliki tanggung jawab untuk peningkatan stabilisasi dan pengelolaan persediaan bahan pokok dan pangan. Salah satunya bahan pangan yang dikelola BULOG adalah beras. Pihak BULOG terkadang menerima keluhan mengenai kualitas beras yang disalurkan tidak layak konsumsi atau buruk. Permasalahan dapat di ketahui penyebabnya dengan menggunakan salah satu alat dari Statistical Quality Control, yaitu Peta Kendali. Peta Kendali menunjukkan hampir keseluruhan data sudah terkendali secara statistik tetapi ada beberapa data yang di luar kendali yaitu pada bulan Juli, Agustus dan September. Ini disebabkan karena terlalu lama masa simpan dipenyimpanan gudang. Biaya yang dikeluarkan untuk memperbaiki mutu yaitu Biaya Pengawasan Mutu, Biaya Jaminan Mutu dan Total Biaya Mutu. Biaya yang dikeluarkan yaitu Biaya Pengawasan Mutu sebesar Rp 14.462.218,32, Biaya Jaminan Mutu sebesar Rp. 740. 244.100 dan Total Biaya Mutu sebesar Rp 754.706.318,18. Biaya dapat diminimumkan dengan mengoptimumkan kerusakan sebesar 1.034.677,331 kg maka biaya pengawasan mutu sebesar Rp. 103.466.733. biaya jaminan mutu sebesar Rp 103.467.733,1 dan total biaya mutu menjadi Rp 206.935.466,1.Kata kunci: Beras, Mutu, Stastical Quality Control, Biaya Mutu ABSTRACTRice is the most important for the people of Indonesia.Rice is also a major source of nutritional fulfillment which includes calories, protein, fat and vitamins.Perum BULOG has responsibility for improving the stabilization and management of staple and food supplies.One of the foodstuffs managed by BULOG is rice.BULOG parties sometimes receive complaints about the quality of rice distributed unfit for consumption or bad.Problems can be known by using one of the tools of Statistical Quality Control, namely Control Chart.The control chart shows almost all data is statistically controlled but there are some data out of control that is in July, August and September.This is because too long shelf store warehouse storage.Costs incurred to improve quality are Quality Control Costs, Quality Assurance Costs and Total Quality Costs.The cost incurred is the Cost of Quality Supervision of Rp 14,462,218.32, Quality Assurance Cost of Rp. 740. 244,100 and Total Quality Cost of Rp 754,706,318.18.The cost can be minimized by optimizing the damage of 1,034,677,331 kg then the cost of quality control is Rp. 103.466.733. cost of quality assurance of Rp 103,467,733.1 and total cost of quality to Rp 206,935,466.1.Keywords: Rice, Quality, Statistical Quality Control, Quality Cost

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