Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 8, No 1 (2019): Volume 8 Nomor 1

Analisis Penerapan Biaya Kualitas Untuk Meningkatkan Efisiensi Produksi Pada Baker’s Queen Sekayu

Romanda, Candra (Unknown)



Article Info

Publish Date
15 May 2020

Abstract

The purpose of this study was to determine the application of quality costs to improveproduction efficiency at Baker’s Queen Sekayu. The data used in this study are primary data andsecondary data. Data collection techniques in this research are documents, interviews and literaturestudy. The data analysis technique in this study is a quantitative analysis technique. Quality costsincurred in the company amounted to 5.88% of total sales. From the analysis that has been done thatthe cost of quality occurs inefficiency of 3.38% because it exceeds the existing standard of 2.5%. socompanies need to take action to reduce the cost of quality in the company by increasing preventioncosts to reduce the cost of failure needed to increase control costs (prevention costs and assessmentcosts), so this can increase the effectiveness of quality control activities to improve productionefficiency.Keywords: Quality, Cost of Quality, control, failure, Efficiency

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Journal Info

Abbrev

risetekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS ...