Pelaporan dan analisis Biaya Kualitas Dalam Upaya Pengendalian Kualitas (Studi Kasus PT. Pacific Express Garment)
CITRARASMI, NI MADE AYU (Adv.: Bambang RiyantoL.S., Dr., M.B.A., CMA.), Bambang RiyantoL.S., Dr., M.B.A., CMA.
Tujuan dari penelitian ini adalah mengidentifikasi, mereklasifikasi, dan menganalisis biaya kualitas pada PT. Pacific Express Garment ke dalam biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal. Selanjutnya, membuat laporan terkait biaya kualitas, menganalisis biaya kualitas tersebut, dan mengevaluasi permasalahan terkait biaya kualitas yang memiliki frekuensi keterjadian yang paling tinggi. Berdasarkan hasil penelitian diketahui bahwa biaya pencegahan terdiri dari quality planning, new-products review, training, process control, equipment maintenance, product-design verification, dan other prevention cost; biaya penilaian terdiri dari incoming material inspection dan inspection and test; biaya kegagalan internal terdiri dari scrap dan rework; biaya kegagalan eksternal terdiri dari complaint adjustment dan warranty charges. Analisis biaya kualitas didasarkan atas perbandingan total biaya kualitas dan penjualan aktual tahun tersebut. Hasil perhitungan menunjukan bahwa perbandingan antara biaya kualitas dengan penjualan aktual hanya berkisar 1.980%-2.340%. Distribusi relatif biaya kualitas menunjukan komposisi biaya pencegahan sebesar 28.220%-35.620% dari total biaya kualitas, biaya penilaian sebesar 8.510%-19.870% dari total biaya kualitas, biaya kegagalan internal sebesar 30.210%-45.800% dari total biaya kualitas, dan biaya kegagalan eksternal sebesar 14.300%-17.470% dari total biaya kualitas total. Grafik tren multiperiode menunjukan pengendalian biaya kualitas belum maksimal karena masih fluktuatif dari tahun ke tahun, meskipun rasio biaya kualitas terhadap penjualan sudah di bawah standar, yaitu 2.5% dari penjualan aktual. Hal ini menunjukan bahwa program ISO 9001 yang diterapkan perusahaan belum optimal mengarah ke continual improvement. Evaluasi biaya kualitas yang paling signifikan menimbulkan biaya kualitas adalah biaya rework yang disebabkan oleh manusia, metode, mesin, dan material.
The purpose of this study are to identify, reclassify, and analyze the quality costs at PT. Pacific Express Garment into prevention costs, appraisal costs, internal failure costs, and external failure costs. Furthermore, reports of quality-related costs, analyze the quality costs, and evaluate problems related to the cost of quality which has the highest frequency of occurrence. Based on the survey results revealed that the prevention costs consists of quality planning, new-product review, training, process control, equipment maintenance, product-design verification, and other prevention cost; appraisal costs consists of incoming material inspection and the inspection and test; internal failure costs consists of scrap and rework; external failure costs consist of the complaint and warranty adjustment charges. Quality cost analysis based on the comparison of the total cost and the quality of the actual sales of the year. Calculation shows that the ratio between the cost of quality to actual sales is only around 1.980%-2.340%. Shows the relative distribution of quality costs composition prevention costs about 28.220% -35.620% of the total quality cost, appraisal costs about 8.510% -19.870% of the total quality cost, internal failure costs by 30.210%-45.800% of the total quality cost, and external failure costs by 14.300% -17.470% of the total quality cost. Multi-period trend chart shows the cost of quality control is not maximized because they fluctuate from year to year, although the ratio of quality cost to sales is below the standard, ie 2.5% of the actual sales. This shows that the program is implemented ISO 9001 company is not optimal leading to continual improvement. Evaluation of the quality of the most significant costs raises the cost of quality is the cost of rework caused by humans, methods, machines, and materials.
Kata Kunci : Biaya Kualitas, Analisis Biaya Kualitas, diagram ISO 9001, Quality Costs, Analyze the Quality Costs, ISO 9001
