Date: 07-12-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISA PENGENDALIAN BIAYA KUALITAS GUNA MENINGKATKAN KUALITAS PRODUK DAN PENGARUHNYA PADA PROFITABILITAS PADA PABRIK TAHU L.Y.M KEDIRI

Detail
Author Djoko Sugiono dan Yessica Angelina Susanto
Category Akuntansi Manajemen dan SIA

Abstract

Reporting of quality costs also need to be done by the company unruk helps the management to carry out their duties in Total Quality Management, as was the case in manufacturing companies Tofu Factory LY M Kediri. Based on the analysis and discussion can know that the company has done over the cost pengandalian with good quality. It can be seen from the large percentage of the cost of quality issued by the company to sales. Quality costs incurred in 2010 amounted to US $ 68,906,500.00 increase in 2011 is USD 73,357,800.00. Sales in 2010 amounted to US $ 1.10988 billion, 00 and sales in 2011 amounted to Rp 1,691,164,800, 00. Results of the cost analysis of the quality of the product defect rate indicates that the total percentage of disability of total production for the year 2010-2011 has decreased from 0, 45% to 0.26%. Cost of quality issued by the company will form a component of costs that affect company profits. The size of these costs depends on the company's policy. The thing to note is the company's emphasis on quality costs must also be followed by a decrease in the cost of failure. So it can be concluded that the cost of quality has an important role for Tofu Factory LY M Kediri in activities to improve product quality, profitability, and maintain standardization of products.