Total Quality Cost Reduction in Head Stack Assembling

2011 ◽  
Vol 110-116 ◽  
pp. 4028-4035
Author(s):  
Wari Dansakuncharoenkit ◽  
Damrong Thawesaengskulthai

The PAF model, which is one of techniques about the cost of quality (CoQ), has been introduced to the head stack assembly process in the hard disk drive industry. Purpose to measure the total CoQ in the current process and use it as a tool to identify problems related to quality costs in order to find improvement plans. The total CoQ has been calculated in the percentage of the cost of quality per the cost of finished goods. Cost elements that impacted to the total CoQ have been prioritized and analyzed by using the Fish Bone diagram and the FMEA tool to find the potential causes of problems. The improvement plans have been implemented in order to reduce the chance of occurrences and improve detection ability. The result on two head stack models showed that the total CoQ could be reduced from 1.45% to 1.36% or 6.21% of improvement on the model A and reduced from 1.11% to 1.08% or 2.70% of improvement on the model B. The optimum points between the total CoQ and the quality level are 1.32% and 99.32% on the model A and 1.07% and 98.95% on the model B.

2018 ◽  
Vol 9 (2) ◽  
pp. 234-257
Author(s):  
Anisa Putri

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.


2018 ◽  
Vol 1 (01) ◽  
Author(s):  
Ade Dyah

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.


Author(s):  
Rifka Irhamna Harahap ◽  
Faiz . Ahyaningsih

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


2020 ◽  
Vol 9 (6) ◽  
pp. 2332
Author(s):  
Angela Ayu Dewi Candrawati ◽  
I Nyoman Nurcaya

Good quality in the production process, with predetermined standards will minimize damaged products. The study was conducted at UD. Sari Luwih is a manufacturing and trading company that processes and sells salted egg products. This study aims to determine the quality control system of salted egg production processes at UD. Sari Luwih is optimal or not. Research is descriptive with a qualitative approach. The sampling method is by census technique. The data used in this study, is the data on the number of damaged salted egg products in the period from October to November 2019 with a sample of 37,500 eggs saturated. The analysis technique used is statistical quality control (SQC) using Check sheets, P-charts, Fishbone diagrams, and Quality cost. The results of the analysis using the P-chart show the amount of product damage that is beyond the control limits and requires more control, whereas for quality costs in 2019, the company's actual cost of quality is Rp. 21,210,696.89 is greater than the optimum quality cost where the cost is Rp. 17,389,652.10 shows that the cost of quality control has not yet reached the optimal level. Keywords: quality cost; quality; statistical quality control; SQC.


2021 ◽  
Vol 24 (2) ◽  
pp. 27-30
Author(s):  
Mite Tomov ◽  
◽  
Cvetanka Velkoska ◽  
◽  
◽  
...  

This paper presents four approaches to the graphic interpretation of the quality costs structure definition models: classical, modern, modified, and visionary approach. These give rise to theoretical graphic quality costs models and illustrate the relationship between the quality costs categories, as well as the relationship between the quality costs categories and the total quality costs and the quality level. The paper comparatively analyzes the underlying assumptions, existing knowledge, and principles characteristic of each approach. This contributes to the shaping of the quality costs categories curves and the overall quality cost curve in the theoretical models. The conducted analysis in the paper will enable forecasting the trend of development of theoretical graphic models and identification of potential stakeholders that contribute to changes in the structure and the behavior of the quality costs categories, and thus the behavior of the overall quality costs.


Author(s):  
Sayel Ramadhan ◽  
Raja Bucheery

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.


2021 ◽  
pp. 23-26
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA

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.


2018 ◽  
Vol 1 (1) ◽  
pp. 98-111
Author(s):  
Dinaroe Dinaroe ◽  
Syarifah Umaira ◽  
Fazli Syam BZ

Objective – This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailor’s businesses in Banda Aceh during the period of 2015 – 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology – The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added. Results – The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications – The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality – The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
João Cláudio Soares ◽  
Anabela Pereira Tereso ◽  
Sérgio Dinis Sousa

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.


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