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    Tugas 3 - AM - Frisca Pratisca - 30758

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    Calvin Ade Prasetia
    The document analyzes quality costs of a company over several years from 2004-2008. It shows that total quality costs decreased from 2007 to 2008 and the distribution of costs between prevention, appraisal, internal failure, and external failure categories also changed over this period.

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    Tugas 3 - AM - Frisca Pratisca - 30758

    Uploaded by

    Calvin Ade Prasetia
    21 views5 pages
    The document analyzes quality costs of a company over several years from 2004-2008. It shows that total quality costs decreased from 2007 to 2008 and the distribution of costs between prevention, appraisal, internal failure, and external failure categories also changed over this period.

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    Tugas 3_AM_Frisca Pratisca_30758

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    The document analyzes quality costs of a company over several years from 2004-2008. It shows that total quality costs decreased from 2007 to 2008 and the distribution of costs between prevention, appraisal, internal failure, and external failure categories also changed over this period.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    21 views5 pages

    Tugas 3 - AM - Frisca Pratisca - 30758

    Uploaded by

    Calvin Ade Prasetia
    The document analyzes quality costs of a company over several years from 2004-2008. It shows that total quality costs decreased from 2007 to 2008 and the distribution of costs between prevention, appraisal, internal failure, and external failure categories also changed over this period.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 5

    FRISCA PRATISCA YUNIAR

    1119 30758

    15-5
    Norton Company
    Laporan Biaya Kualitas
    Untuk periode tahun 2007-2008

    Kelompok quality cost Quality cost


    1 Prevention Cost 2007 2008
    Quality training 120,000 300,000
    Field trials 450,000 570,000 900,000 1,200,000
    2 Appraisal cost
    Packaging inspection 180,000 120,000
    Product inspection 150,000 90,000
    Process acceptance - 330,000 150,000 360,000
    3 Internal Failure Cost
    Reinspection 300,000 150,000
    Retesting 435,000 735,000 105,000 255,000
    4 External Failure Cost
    Recall 600,000 300,000
    Lost sales 900,000 600,000
    Complaint adjustment 465,000 1,965,000 285,000 1,185,000
    TOTAL COST QUALITY 3,600,000 3,000,000

    Distribution percentages
    Category Total =
    Prevention Cost 3.5% 3.2% 110.5%
    Appraisal cost 0.2% 1.8% 9.1%
    Internal Failure Cost -2.7% 4.1% -65.3%
    External Failure Cost -4.3% 10.9% -39.7%

    Analisis
    1 Total biaya kualitas tahun 2008 lebih baik daripada tahun 2007
    2 Total biaya kualitas tahun 2008 sebesar 3 juta nilai tersebut lebih rendah dari nilai biaya kualitas tahun 2007. secar
    dalam kurun waktu 2 tahun terjadi pengurangan biaya kualitas senilai 600 ribu atau
    3 Jika dikaitkan dengan penjualan, maka biaya kualitas mengalami penurunan sebesar 3,3% dalam 2 tahun terakhir d
    18,000,000
    % dari sales
    2007 2008

    3.2% 6.7%

    1.8% 2.0%

    4.1% 1.4%

    10.9% 6.6%
    20.0% 16.7% 36.7%
    3.3%

    biaya kualitas tahun 2007. secara total


    u -17%
    r 3,3% dalam 2 tahun terakhir dari 20% menjadi 16,7%
    15-10
    Prevention Appraisal Internal Fallure External Fallure Total
    2004 3% 4% 9% 13% 29%
    2005 4% 5% 8% 11% 28%
    2006 5% 6% 6% 8% 25%
    2007 6% 5% 4% 6% 21%
    2008 7% 2% 1% 2% 12%

    Distribution percentages
    2004-2005 Category Total =
    Prevention Cost 1.0% 3.0% 33.3%
    Appraisal cost 1.0% 4.0% 25.0%
    Internal Failure Cost -1.0% 9.0% -11.1%
    External Failure Cost -2.0% 13.0% -15.4%

    2005-2006 Category Total =


    Prevention Cost 1.0% 4.0% 25.0%
    Appraisal cost 1.0% 5.0% 20.0%
    Internal Failure Cost -2.0% 8.0% -25.0%
    External Failure Cost -3.0% 11.0% -27.3%

    2006-2007 Category Total =


    Prevention Cost 1.0% 5.0% 20.0%
    Appraisal cost -1.0% 6.0% -16.7%
    Internal Failure Cost -2.0% 6.0% -33.3%
    External Failure Cost -2.0% 8.0% -25.0%

    2007-2008 Category Total =


    Prevention Cost 1.0% 6.0% 16.7%
    Appraisal cost -3.0% 5.0% -60.0%
    Internal Failure Cost -3.0% 4.0% -75.0%
    External Failure Cost -4.0% 6.0% -66.7%
    15-24

    1 Diapers Napkins Towels Total


    Sales 1,000,000 600,000 400,000 2,000,000

    Quality cost distribution


    Cost % Cost % Cost %
    Diapers Napkins Towels
    Prevention 9,000 0.90% 6,000 1.00% 6,500 1.63%
    Appraisal 8,000 0.80% 7,000 1.17% 6,500 1.63%
    Internal failure 18,000 1.80% 6,500 1.08% 6,500 1.63%
    External failure 15,000 1.50% 4,500 0.75% 6,500 1.63%

    Total 50,000 24,000 26,000

    2 Diapers Napkins Towels Total


    Sales 500,000 300,000 200,000 1,000,000

    Quality cost distribution


    Cost % Cost % Cost %
    Diapers Napkins Towels
    Prevention 9,000 1.80% 6,000 2.00% 6,500 3.25%
    Appraisal 8,000 1.60% 7,000 2.33% 6,500 3.25%
    Internal failure 18,000 3.60% 6,500 2.17% 6,500 3.25%
    External failure 15,000 3.00% 4,500 1.50% 6,500 3.25%

    Total 50,000 24,000 26,000

    3 Diapers Napkins Towels Total


    Sales 500,000 180,000 320,000 1,000,000

    Quality cost distribution


    Cost % Cost % Cost %
    Diapers Napkins Towels
    Prevention 9,000 1.80% 6,000 3.33% 6,500 2.03%
    Appraisal 8,000 1.60% 7,000 3.89% 6,500 2.03%
    Internal failure 18,000 3.60% 6,500 3.61% 6,500 2.03%
    External failure 15,000 3.00% 4,500 2.50% 6,500 2.03%

    Total 50,000 24,000 26,000


    Cost %
    Total
    21,500 1.08%
    21,500 1.08%
    31,000 1.55%
    26,000 1.30%

    100,000

    Cost %
    Total
    21,500 2.15%
    21,500 2.15%
    31,000 3.10%
    26,000 2.60%

    100,000

    Cost %
    Total
    21,500 2.15%
    21,500 2.15%
    31,000 3.10%
    26,000 2.60%

    100,000

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