Identification and Analysis of Influence of Quality Costs on the Percentage of Damaged Cans (A Case Study in PT Margo Redjo, Yogyakarta)

https://doi.org/10.22146/jifnp.65

Linda Linda(1*), Slamet Sudarmadji(2), Moch Maksum(3)

(1) Gadjah Mada University
(2) Gadjah Mada University
(3) Gadjah Mada University
(*) Corresponding Author

Abstract


In the present study, quality cost elements, such as: prevention cost including the prevention costs during can exhausting, seaming and sterilization; appraisal costs including the appraisal cost during can seaming, sterilization and product quality control; internal failure costs including rework costs and those due to thrown away product, are identified to obtain normal or undamaged (not inflating, croocked, and leak) can quality. Whereas the external failure cost is assumed to be inexist.

The result of the research shows that the index of quality cost of Margo Redjo mushroom canning factory during 1997 has tended to decrease. For every Rp1.000.000,00 increase in prevention cost cause the percentage of the buckled can to decrease in exhausting phase (1,29%), in can seaming phase (9,78%), in sterilization (1,03%), and in cost or wage for quality control manager (2,94%). Whereas for every Rp.1.000.000,00 increase in appraisal cost during the can seaming will increase the damaged can to 1,73%. This shows that the increase in final product for the appraisal causes the rework cost to increase. The appraisal of the final product as fire fighting action is not capable of improving the damaged can percentage. The most influential quality cost element for the damaged can is the prevention cost during the can seaming phase (48,83%), QC manager salary (24,45%), appraisal cost during sterilization and final product quality control (22,60%) appraisal cost during the can seaming phase (20,14%), and prevention cost during the sterilization phase (17,64%). The optimum quality cost is obtained at

Indimesian Food and Nutrition Progress, 1999 Vol 6, 110.Rp11.538.461,00 with the percentage of damaged can of 2,3%. This amount of quality cost gives the company to avoid the damaged can to 17%.


Full Text:

PDF


References

Andi, 1997. “Panduan Lengkap SPSS 6.0 for Windows.” Wahana Komputer dan Andi Offset, Yogyakarta.

Amitava, Mitra. 1993. “Fundamentals of Quality Control and Improvement.” Macmillan Publishing Company. New York.

Besterfield, DH. 1979. “Quality Control.” Prentice Hall International, United Kingdom.

Chang, 1981. “The Chinese Mushroom (Volvariella volvaceae).” The Chinese University of Hong Kong Press. Hong Kong.

Dale, Barrie G. 1994. “Managing Quality.” Prentice Hall International, United Kingdom.

Gaspersz, Vincent. 1992. “Analisis Sistem Terapan Berdasarkan Pendekatan Teknik Industri.” Tarsito. ITB. Bandung.

Horngren, Charles T & Foster, George. 1992. “Akuntansi Biaya, Suatu Pendekatan Manajerial.” Erlangga. Jakarta.

Juran, J.M. 1989. “Juran on Quality by Design.” MacMillan Publishing Company, New York.

Kerlinger, Fred N & Pedhazur, Elazar J. 1987. “Korelasi dan analisis Regresi Ganda.” Nur Cahaya. Yogyakarta.

Lopez, A. 1975. “A Complete Course in Training.” Baltimore, Maryland.

Mizuno, Shogeru. 1994. “Pengendalian Mutu Perusahaan Secara Menyeluruh.” PT Pustaka Binaman Pressindo. Jakarta.

Soekidjo, Zanzawi. 1986. “Buku Materi Pokok Metode Statistika II.” Universitas Terbuka. Departemen Pendidikan dan Kebudayaan. Jakarta.

Susatyo, Imam. 1997. “Analisis Biaya Mutu pada Sistem Pengendalian Mutu di PT. Mirota KSM Inc.” FTP UGM.

Tjiptono, Fandy & Diana, Anastasia. 1996. “Total Quality Management.” Andi Offset. Yogyakarta.

Winardi. 1991. “Manajemen Biaya Terpadu.” Penerbit Erlangga. Jakarta.

Yuwono, 1992. “Analisis Kinerja Karyawan.” Fakultas Ekonomi, Universitas Gadjah Mada. Jakarta.



DOI: https://doi.org/10.22146/jifnp.65

Article Metrics

Abstract views : 1683 | views : 1018

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Indonesian Food and Nutrition Progress (print ISSN 0854-6177; online ISSN 2597-9388) is published by the Indonesian Association of Food Technologists in collaboration with the Department of Food and Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Gadjah Mada.

Indexed by: