Skripsi

ANALISIS PENGUKURAN DAN PELAPORAN BIAYA KUALITAS DALAM UPAYA MENINGKATKAN KINERJA PADA PT SUNAN RUBBER PALEMBANG

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Penilaian

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The objectives of this research are l) to analyse the measurement and reporting of quality cost at PT Sunan Rubber Palembang, and 2) to discuss whether quality cost can help the management to improve company's performance. Research finding has shown that during period of years 2003-2004, quality cost can be decreased from year to year. It can be seen from quality cost reporting that shown the decreasing of total quality cost as the percentage of the sales. It can be happened because prevention cost, appraisal cost, internal failure cost, and external failure cost has decreased from year 2003 to year 2004. Although quality cost can be decreased from year to year, total quality cost at PT Sunan Rubber Palembang hasn't reached yet the optimum quality rate which is 2,5% of the net sales so it can be said that the planning and controlling of quality cost wasn't maximum. PT Sunan Rubber Palembang experienced the improvement of its performance from year 2003 to year 2004 by using ROI ratio. The improvement of its performance can be indicated from the decreasing of external failure cost from year to year that made the market share increased and sales improved and eventually improved profit of the company. In order to improve the company's performance and quality improvement programme, writer suggests the company to give attention to the costs that are quality cost, classify the quality cost based on its classification, and make quality cost reporting of its own. From the quality cost reporting will be gotten the accurate and countable information for planning, controlling, and management decision making.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
0707000734	T24977	T24977	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T24977

Publisher

Inderalaya : Prodi Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2007

Collation

xiv, 77 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.314 07

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

-

Subject(s)

Akuntansi
kinerja perusahaan
Biaya Kualitas

Specific Detail Info

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Statement of Responsibility

HALIM

Other version/related

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